Augmenta Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Augmenta Consulting
Largest movements
- Receivables within one year -€169,275
down €169,275 (-66.7%), from €253,790 to €84,515
of which Other amounts receivable: -€170,864
- Cash +€94,410
up €94,410 (+63.7%), from €148,272 to €242,682
mainly Receivables within one year (+€169,275) and Net result for the year (+€135,883)
- Financial fixed assets +€7,500
new in 2025: €7,500
- Other debts -€73,384
down €73,384 (-67.2%), from €109,267 to €35,883
- Gross operating margin +€42,604
up €42,604 (+30.2%), from €141,213 to €183,817
- Taxes +€12,701
up €12,701 (+38.9%), from €32,612 to €45,313
- Financial income -€3,941
down €3,941 (-41.7%), from €9,461 to €5,520
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,433 | €374,863 | -€69,570 | -15.7% |
| Fixed assets | 21/28 | €32,351 | €40,975 | +€8,624 | +26.7% |
| Tangible fixed assets | 22/27 | €32,351 | €33,475 | +€1,124 | +3.5% |
| Plant, machinery and equipment | 23 | - | €5,469 | +€5,469 | |
| Furniture and vehicles | 24 | €869 | €0 | -€869 | -100% |
| Other tangible fixed assets | 26 | €31,481 | €28,006 | -€3,475 | -11.0% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €412,082 | €333,888 | -€78,194 | -19.0% |
| Amounts receivable within one year | 40/41 | €253,790 | €84,515 | -€169,275 | -66.7% |
| Trade receivables | 40 | €63,008 | €64,598 | +€1,589 | +2.5% |
| Other amounts receivable | 41 | €190,781 | €19,917 | -€170,864 | -89.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €148,272 | €242,682 | +€94,410 | +63.7% |
| Deferred charges and accrued income | 490/1 | €10,021 | €6,691 | -€3,329 | -33.2% |
| Total equity and liabilities | 10/49 | €444,433 | €374,863 | -€69,570 | -15.7% |
| Equity | 10/15 | €301,930 | €301,930 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €296,930 | €296,930 | = | 0.0% |
| Distributable reserves | 133 | €296,930 | €296,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €142,503 | €72,933 | -€69,570 | -48.8% |
| Amounts payable within one year | 42/48 | €142,503 | €72,933 | -€69,570 | -48.8% |
| Trade debts | 44 | €5,864 | €10,124 | +€4,260 | +72.7% |
| Suppliers | 440/4 | €5,864 | €10,124 | +€4,260 | +72.7% |
| Taxes, remuneration and social security | 45 | €27,372 | €26,927 | -€446 | -1.6% |
| Taxes | 450/3 | €23,932 | €22,933 | -€1,000 | -4.2% |
| Remuneration and social security | 454/9 | €3,440 | €3,994 | +€554 | +16.1% |
| Other amounts payable | 47/48 | €109,267 | €35,883 | -€73,384 | -67.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,171 | €4,375 | -€795 | -15.4% |
| Other operating charges | 640/8 | €1,948 | €2,322 | +€374 | +19.2% |
| Gross operating margin | 9900 | €141,213 | €183,817 | +€42,604 | +30.2% |
| Operating profit (loss) | 9901 | €134,094 | €177,119 | +€43,025 | +32.1% |
| Financial income | 75/76B | €9,461 | €5,520 | -€3,941 | -41.7% |
| Recurring financial income | 75 | €9,461 | €5,520 | -€3,941 | -41.7% |
| Financial charges | 65/66B | €1,698 | €1,443 | -€255 | -15.0% |
| Recurring financial charges | 65 | €1,698 | €1,443 | -€255 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €141,857 | €181,196 | +€39,339 | +27.7% |
| Income taxes | 67/77 | €32,612 | €45,313 | +€12,701 | +38.9% |
| Profit (loss) for the period | 9904 | €109,245 | €135,883 | +€26,638 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,245 | €135,883 | +€26,638 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.