Augreama: what changed
Two fiscal 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.
Augreama
Largest movements
- Receivables within one year +€28,273
up €28,273 (+45.1%), from €62,674 to €90,947
of which Other amounts receivable: +€28,273
- Cash -€5,494
down €5,494 (-63.9%), from €8,602 to €3,108
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€28,273)
- Tangible fixed assets +€4,853
up €4,853 (+147.8%), from €3,284 to €8,137
- Financial fixed assets +€2,500
new in 2025: €2,500
- Deferred charges and accrued income -€2,118
no longer reported in 2025 (was €2,118)
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€51,346
down €51,346 (-98.3%), from €52,217 to €872
- Trade debts +€3,329
up €3,329 (+125.0%), from €2,662 to €5,991
- Financial income -€2,819
no longer reported in 2025 (was €2,819)
of which Financial income: -€2,819
- Taxes -€2,461
down €2,461 (-34.4%), from €7,144 to €4,683
- Other operating charges +€1,956
new in 2025: €1,956
- Financial charges -€867
down €867 (-81.6%), from €1,062 to €195
- Gross operating margin +€831
up €831 (+2.6%), from €31,980 to €32,812
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.
Cash bridge derived
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 | €76,678 | €104,691 | +€28,013 | +36.5% |
| Fixed assets | 21/28 | €3,284 | €10,637 | +€7,353 | +223.9% |
| Tangible fixed assets | 22/27 | €3,284 | €8,137 | +€4,853 | +147.8% |
| Plant, machinery and equipment | 23 | €3,284 | €8,137 | +€4,853 | +147.8% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €73,394 | €94,054 | +€20,660 | +28.1% |
| Amounts receivable within one year | 40/41 | €62,674 | €90,947 | +€28,273 | +45.1% |
| Trade receivables | 40 | €1,508 | €1,508 | = | 0.0% |
| Other amounts receivable | 41 | €61,166 | €89,439 | +€28,273 | +46.2% |
| Cash at bank and in hand | 54/58 | €8,602 | €3,108 | -€5,494 | -63.9% |
| Deferred charges and accrued income | 490/1 | €2,118 | - | -€2,118 | |
| Total equity and liabilities | 10/49 | €76,678 | €104,691 | +€28,013 | +36.5% |
| Equity | 10/15 | €57,217 | €5,872 | -€51,346 | -89.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €52,217 | €872 | -€51,346 | -98.3% |
| Amounts payable | 17/49 | €19,461 | €98,819 | +€79,359 | +407.8% |
| Amounts payable within one year | 42/48 | €19,461 | €98,819 | +€79,359 | +407.8% |
| Trade debts | 44 | €2,662 | €5,991 | +€3,329 | +125.0% |
| Suppliers | 440/4 | €2,662 | €5,991 | +€3,329 | +125.0% |
| Taxes, remuneration and social security | 45 | €16,799 | €17,828 | +€1,030 | +6.1% |
| Taxes | 450/3 | €16,799 | €16,427 | -€372 | -2.2% |
| Remuneration and social security | 454/9 | - | €1,402 | +€1,402 | |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €2,323 | +€478 | +25.9% |
| Other operating charges | 640/8 | - | €1,956 | +€1,956 | |
| Gross operating margin | 9900 | €31,980 | €32,812 | +€831 | +2.6% |
| Operating profit (loss) | 9901 | €30,135 | €28,532 | -€1,603 | -5.3% |
| Financial income | 75/76B | €2,819 | - | -€2,819 | |
| Recurring financial income | 75 | €2,819 | - | -€2,819 | |
| Non-recurring financial income | 76B | €2,819 | - | -€2,819 | |
| Financial charges | 65/66B | €1,062 | €195 | -€867 | -81.6% |
| Recurring financial charges | 65 | €1,062 | €195 | -€867 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €31,893 | €28,337 | -€3,555 | -11.1% |
| Income taxes | 67/77 | €7,144 | €4,683 | -€2,461 | -34.4% |
| Profit (loss) for the period | 9904 | €24,749 | €23,654 | -€1,095 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,749 | €23,654 | -€1,095 | -4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.