AUGUSIS: 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.
What changed
AUGUSIS
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €812,645+€726,047
Equity
€3.9m
2024 · €2.3m+€1.5m
Cash
€84,655
2024 · €145,686-€61,031
Balance sheet total
€17.8m
2024 · €13.9m+€3.9m
Largest movements
Assets
- Receivables within one year +€4.0m
up €4.0m (+3368.4%), from €119,780 to €4.2m
of which Other amounts receivable: +€4.0m
- Tangible fixed assets -€1.0m
down €1.0m (-9.8%), from €10.3m to €9.3m
of which Land and buildings: -€1.0m
- Receivables after one year +€740,000
up €740,000 (+396.7%), from €186,530 to €926,530
- Financial fixed assets +€250,000
up €250,000 (+8.3%), from €3.0m to €3.3m
Equity and liabilities
- Short-term financial debts +€2.2m
up €2.2m (+67.9%), from €3.2m to €5.4m
- Reserves +€1.5m
up €1.5m (+78.1%), from €2.0m to €3.5m
of which Tax-exempt reserves: +€1.2m
- Provisions +€415,503
up €415,503 (+185.2%), from €224,367 to €639,870
- Debts after one year -€189,694
down €189,694 (-2.6%), from €7.3m to €7.2m
of which Financial debts: -€189,694
Income statement
- Turnover +€1.1m
new in 2025: €1.1m
- Gross operating margin +€720,554
up €720,554 (+36.8%), from €2.0m to €2.7m
- Purchases and services +€250,307
new in 2025: €250,307
- Depreciation -€98,097
down €98,097 (-20.4%), from €480,458 to €382,361
- Financial charges -€43,044
down €43,044 (-18.8%), from €228,519 to €185,476
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.
Result 2024
€812,645
Gross operating margin
+€720,554
Depreciation
+€98,097
Other operating charges
+€8,352
Other operating items
+€47,648
Financial income
+€24,806
Financial charges
+€43,044
Taxes
-€6,778
Deferred taxes and other
-€209,674
Result 2025
€1.5m
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.
From operations
-€2.5m
Investment
+€372,467
Financing
+€2.1m
Cash 2024
€145,686
From operations (derived)
-€2.5m
Net result for the year
+€1.5m
Depreciation
+€382,361
Receivables after one year
-€740,000
Receivables within one year
-€4.0m
Deferred charges and accrued income
+€30,545
Provisions
+€415,503
Trade debts
-€133,383
Tax, wage and social debts
+€8,587
Accrued charges and deferred income
+€25,535
Investment (derived)
+€372,467
Investment in fixed assets (net)
+€372,467
Financing
+€2.1m
Debts after one year
-€189,694
Current portion of long-term debt
+€77,729
Short-term financial debts
+€2.2m
Cash 2025
€84,655
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,876,300 | €17,804,522 | +€3.9m | +28.3% |
| Fixed assets | 21/28 | €13,305,800 | €12,550,972 | -€754,828 | -5.7% |
| Tangible fixed assets | 22/27 | €10,305,800 | €9,300,972 | -€1.0m | -9.8% |
| Land and buildings | 22 | €10,305,516 | €9,300,878 | -€1.0m | -9.7% |
| Plant, machinery and equipment | 23 | €284 | €94 | -€190 | -66.8% |
| Financial fixed assets | 28 | €3,000,000 | €3,250,000 | +€250,000 | +8.3% |
| Current assets | 29/58 | €570,500 | €5,253,550 | +€4.7m | +820.9% |
| Amounts receivable after more than one year | 29 | €186,530 | €926,530 | +€740,000 | +396.7% |
| Other amounts receivable | 291 | €186,530 | €926,530 | +€740,000 | +396.7% |
| Amounts receivable within one year | 40/41 | €119,780 | €4,154,407 | +€4.0m | +3368.4% |
| Trade receivables | 40 | €19,062 | €4,407 | -€14,655 | -76.9% |
| Other amounts receivable | 41 | €100,719 | €4,150,000 | +€4.0m | +4020.4% |
| Cash at bank and in hand | 54/58 | €145,686 | €84,655 | -€61,031 | -41.9% |
| Deferred charges and accrued income | 490/1 | €118,503 | €87,958 | -€30,545 | -25.8% |
| Total equity and liabilities | 10/49 | €13,876,300 | €17,804,522 | +€3.9m | +28.3% |
| Equity | 10/15 | €2,317,706 | €3,856,398 | +€1.5m | +66.4% |
| Contributions | 10/11 | €285,282 | €285,282 | = | 0.0% |
| Capital | 10 | €285,282 | €285,282 | = | 0.0% |
| Issued capital | 100 | €285,282 | €285,282 | = | 0.0% |
| Revaluation surpluses | 12 | €63,270 | €63,270 | = | 0.0% |
| Reserves | 13 | €1,969,154 | €3,507,846 | +€1.5m | +78.1% |
| Non-distributable reserves | 130/1 | €28,528 | €28,528 | = | 0.0% |
| Legal reserve | 130 | €28,528 | €28,528 | = | 0.0% |
| Tax-exempt reserves | 132 | €676,784 | €1,919,609 | +€1.2m | +183.6% |
| Distributable reserves | 133 | €1,263,842 | €1,559,710 | +€295,868 | +23.4% |
| Provisions and deferred taxes | 16 | €224,367 | €639,870 | +€415,503 | +185.2% |
| Deferred taxes | 168 | €224,367 | €639,870 | +€415,503 | +185.2% |
| Amounts payable | 17/49 | €11,334,227 | €13,308,254 | +€2.0m | +17.4% |
| Amounts payable after more than one year | 17 | €7,347,830 | €7,158,135 | -€189,694 | -2.6% |
| Financial debts | 170/4 | €5,970,186 | €5,780,492 | -€189,694 | -3.2% |
| Other amounts payable | 178/9 | €1,377,644 | €1,377,644 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,927,975 | €6,066,162 | +€2.1m | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €555,667 | €633,396 | +€77,729 | +14.0% |
| Financial debts | 43 | €3,217,562 | €5,402,815 | +€2.2m | +67.9% |
| Credit institutions | 430/8 | €3,217,562 | €5,402,815 | +€2.2m | +67.9% |
| Trade debts | 44 | €154,746 | €21,363 | -€133,383 | -86.2% |
| Suppliers | 440/4 | €154,746 | €21,363 | -€133,383 | -86.2% |
| Taxes, remuneration and social security | 45 | - | €8,587 | +€8,587 | |
| Taxes | 450/3 | - | €8,587 | +€8,587 | |
| Accrued charges and deferred income | 492/3 | €58,423 | €83,958 | +€25,535 | +43.7% |
| Turnover | 70 | - | €1,102,218 | +€1.1m | |
| Non-recurring operating income | 76A | €827,958 | €1,731,520 | +€903,561 | +109.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €250,307 | +€250,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480,458 | €382,361 | -€98,097 | -20.4% |
| Other operating charges | 640/8 | €117,012 | €108,661 | -€8,352 | -7.1% |
| Non-recurring operating charges | 66A | €47,648 | - | -€47,648 | |
| Gross operating margin | 9900 | €1,959,131 | €2,679,684 | +€720,554 | +36.8% |
| Operating profit (loss) | 9901 | €1,314,013 | €2,188,663 | +€874,650 | +66.6% |
| Financial income | 75/76B | €2,980 | €27,786 | +€24,806 | +832.4% |
| Recurring financial income | 75 | €2,980 | €27,786 | +€24,806 | +832.4% |
| Financial charges | 65/66B | €228,519 | €185,476 | -€43,044 | -18.8% |
| Recurring financial charges | 65 | €228,519 | €185,476 | -€43,044 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €1,088,473 | €2,030,973 | +€942,499 | +86.6% |
| Transfer from deferred taxes | 780 | €1,161 | €17,377 | +€16,216 | +1396.8% |
| Transfer to deferred taxes | 680 | €206,990 | €432,880 | +€225,890 | +109.1% |
| Income taxes | 67/77 | €70,000 | €76,778 | +€6,778 | +9.7% |
| Profit (loss) for the period | 9904 | €812,645 | €1,538,692 | +€726,047 | +89.3% |
| Transfer from tax-exempt reserves | 789 | €2,255 | €55,816 | +€53,561 | +2375.6% |
| Transfer to tax-exempt reserves | 689 | €620,969 | €1,298,640 | +€677,671 | +109.1% |
| Profit (loss) for the period to be appropriated | 9905 | €193,930 | €295,868 | +€101,937 | +52.6% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.