AUGUS: 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.
AUGUS
Largest movements
- Receivables within one year +€14,465
up €14,465 (+55.2%), from €26,216 to €40,681
of which Other amounts receivable: +€23,292
- Profit (loss) carried forward +€10,356
up €10,356 (+81.7%), from €12,670 to €23,026
- Tax, wage and social debts +€2,530
up €2,530 (+705.8%), from €358 to €2,888
- Trade debts +€1,659
new in 2025: €1,659
of which Bills of exchange payable: +€848
- Gross operating margin +€11,822
up €11,822 (+790.5%), from €1,495 to €13,317
- Taxes +€2,554
up €2,554 (+712.6%), from €358 to €2,913
- Other operating charges -€311
down €311 (-98.5%), from €315 to €5
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 | €27,288 | €41,833 | +€14,545 | +53.3% |
| Current assets | 29/58 | €27,288 | €41,833 | +€14,545 | +53.3% |
| Amounts receivable within one year | 40/41 | €26,216 | €40,681 | +€14,465 | +55.2% |
| Trade receivables | 40 | €9,680 | €853 | -€8,827 | -91.2% |
| Other amounts receivable | 41 | €16,536 | €39,828 | +€23,292 | +140.9% |
| Cash at bank and in hand | 54/58 | €1,073 | €1,152 | +€80 | +7.4% |
| Total equity and liabilities | 10/49 | €27,288 | €41,833 | +€14,545 | +53.3% |
| Equity | 10/15 | €26,930 | €37,286 | +€10,356 | +38.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,670 | €23,026 | +€10,356 | +81.7% |
| Amounts payable | 17/49 | €358 | €4,547 | +€4,189 | +1168.7% |
| Amounts payable within one year | 42/48 | €358 | €4,547 | +€4,189 | +1168.7% |
| Trade debts | 44 | - | €1,659 | +€1,659 | |
| Suppliers | 440/4 | - | €811 | +€811 | |
| Bills of exchange payable | 441 | - | €848 | +€848 | |
| Taxes, remuneration and social security | 45 | €358 | €2,888 | +€2,530 | +705.8% |
| Taxes | 450/3 | €358 | €2,888 | +€2,530 | +705.8% |
| Other operating charges | 640/8 | €315 | €5 | -€311 | -98.5% |
| Gross operating margin | 9900 | €1,495 | €13,317 | +€11,822 | +790.5% |
| Operating profit (loss) | 9901 | €1,180 | €13,312 | +€12,132 | +1028.1% |
| Financial charges | 65/66B | €64 | €44 | -€21 | -32.5% |
| Recurring financial charges | 65 | €64 | €44 | -€21 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €1,116 | €13,269 | +€12,153 | +1089.5% |
| Income taxes | 67/77 | €358 | €2,913 | +€2,554 | +712.6% |
| Profit (loss) for the period | 9904 | €757 | €10,356 | +€9,599 | +1267.9% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €10,356 | +€9,599 | +1267.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.