AUGUR: 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.
AUGUR
Largest movements
- Current investments +€50,000
up €50,000 (+325%), from €15,375 to €65,375
- Cash -€24,860
down €24,860 (-26.0%), from €95,520 to €70,660
mainly Current investments (-€50,000) and Receivables within one year (-€14,452)
- Receivables within one year +€14,452
up €14,452 (+66.0%), from €21,901 to €36,353
of which Trade receivables: +€16,108
- Tangible fixed assets +€5,604
up €5,604 (+30.1%), from €18,611 to €24,215
of which Furniture and vehicles: +€7,642
- Reserves +€45,121
up €45,121 (+35.0%), from €128,957 to €174,078
- Tax, wage and social debts +€3,909
up €3,909 (+31.5%), from €12,422 to €16,331
- Trade debts -€3,096
down €3,096 (-78.6%), from €3,940 to €845
- Gross operating margin +€29,733
up €29,733 (+58.5%), from €50,819 to €80,552
- Taxes +€7,747
up €7,747 (+53.0%), from €14,618 to €22,364
- Depreciation +€966
up €966 (+33.6%), from €2,874 to €3,840
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 | €153,739 | €198,502 | +€44,763 | +29.1% |
| Fixed assets | 21/28 | €18,611 | €24,215 | +€5,604 | +30.1% |
| Tangible fixed assets | 22/27 | €18,611 | €24,215 | +€5,604 | +30.1% |
| Land and buildings | 22 | €15,636 | €13,598 | -€2,038 | -13.0% |
| Furniture and vehicles | 24 | €2,975 | €10,617 | +€7,642 | +257% |
| Current assets | 29/58 | €135,128 | €174,288 | +€39,160 | +29.0% |
| Amounts receivable within one year | 40/41 | €21,901 | €36,353 | +€14,452 | +66.0% |
| Trade receivables | 40 | €17,609 | €33,717 | +€16,108 | +91.5% |
| Other amounts receivable | 41 | €4,292 | €2,636 | -€1,656 | -38.6% |
| Current investments | 50/53 | €15,375 | €65,375 | +€50,000 | +325% |
| Cash at bank and in hand | 54/58 | €95,520 | €70,660 | -€24,860 | -26.0% |
| Deferred charges and accrued income | 490/1 | €2,333 | €1,900 | -€433 | -18.5% |
| Total equity and liabilities | 10/49 | €153,739 | €198,502 | +€44,763 | +29.1% |
| Equity | 10/15 | €135,154 | €180,275 | +€45,121 | +33.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €128,957 | €174,078 | +€45,121 | +35.0% |
| Distributable reserves | 133 | €128,957 | €174,078 | +€45,121 | +35.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,585 | €18,227 | -€358 | -1.9% |
| Amounts payable within one year | 42/48 | €18,585 | €18,227 | -€358 | -1.9% |
| Financial debts | 43 | €2,222 | €1,051 | -€1,171 | -52.7% |
| Credit institutions | 430/8 | €2,222 | €1,051 | -€1,171 | -52.7% |
| Trade debts | 44 | €3,940 | €845 | -€3,096 | -78.6% |
| Suppliers | 440/4 | €3,940 | €845 | -€3,096 | -78.6% |
| Taxes, remuneration and social security | 45 | €12,422 | €16,331 | +€3,909 | +31.5% |
| Taxes | 450/3 | €12,422 | €16,331 | +€3,909 | +31.5% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,874 | €3,840 | +€966 | +33.6% |
| Other operating charges | 640/8 | €498 | €609 | +€110 | +22.2% |
| Gross operating margin | 9900 | €50,819 | €80,552 | +€29,733 | +58.5% |
| Operating profit (loss) | 9901 | €47,197 | €75,854 | +€28,657 | +60.7% |
| Financial income | 75/76B | €7 | €80 | +€73 | +993% |
| Recurring financial income | 75 | €7 | €80 | +€73 | +993% |
| Financial charges | 65/66B | €1,499 | €941 | -€558 | -37.2% |
| Recurring financial charges | 65 | €1,499 | €941 | -€558 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €45,705 | €74,993 | +€29,288 | +64.1% |
| Income taxes | 67/77 | €14,618 | €22,364 | +€7,747 | +53.0% |
| Profit (loss) for the period | 9904 | €31,088 | €52,629 | +€21,541 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,088 | €52,629 | +€21,541 | +69.3% |
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 15 October 2026 via checked.be.