AUGUST – AUGUSTE & AUGUSTE: 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.
AUGUST – AUGUSTE & AUGUSTE
Largest movements
- Receivables within one year +€39,345
up €39,345 (+196%), from €20,086 to €59,431
of which Other amounts receivable: +€25,194
- Cash -€9,211
down €9,211 (-11.3%), from €81,581 to €72,370
mainly Receivables within one year (-€39,345) and Contributions, distributions and other (-€4,000)
- Profit (loss) carried forward +€18,198
up €18,198 (+21.1%), from €86,103 to €104,302
- Advances received +€11,100
new in 2025: €11,100
- Trade debts +€1,689
up €1,689 (+83.3%), from €2,027 to €3,715
- Depreciation -€4,248
down €4,248 (-61.4%), from €6,919 to €2,670
- Gross operating margin -€2,725
down €2,725 (-7.5%), from €36,465 to €33,740
- Other operating charges +€2,067
up €2,067 (+245%), from €844 to €2,911
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 | €112,938 | €142,350 | +€29,412 | +26.0% |
| Fixed assets | 21/28 | €9,637 | €8,479 | -€1,158 | -12.0% |
| Tangible fixed assets | 22/27 | €9,637 | €8,479 | -€1,158 | -12.0% |
| Plant, machinery and equipment | 23 | €9,613 | €8,479 | -€1,134 | -11.8% |
| Furniture and vehicles | 24 | €24 | - | -€24 | |
| Current assets | 29/58 | €103,302 | €133,871 | +€30,570 | +29.6% |
| Amounts receivable within one year | 40/41 | €20,086 | €59,431 | +€39,345 | +196% |
| Trade receivables | 40 | €10,110 | €24,261 | +€14,151 | +140% |
| Other amounts receivable | 41 | €9,975 | €35,170 | +€25,194 | +253% |
| Cash at bank and in hand | 54/58 | €81,581 | €72,370 | -€9,211 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,635 | €2,071 | +€435 | +26.6% |
| Total equity and liabilities | 10/49 | €112,938 | €142,350 | +€29,412 | +26.0% |
| Equity | 10/15 | €104,703 | €122,902 | +€18,198 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,103 | €104,302 | +€18,198 | +21.1% |
| Amounts payable | 17/49 | €8,235 | €19,448 | +€11,213 | +136% |
| Amounts payable within one year | 42/48 | €8,235 | €19,448 | +€11,213 | +136% |
| Trade debts | 44 | €2,027 | €3,715 | +€1,689 | +83.3% |
| Suppliers | 440/4 | €2,027 | €3,715 | +€1,689 | +83.3% |
| Advances received on contracts in progress | 46 | - | €11,100 | +€11,100 | |
| Taxes, remuneration and social security | 45 | €896 | €633 | -€263 | -29.4% |
| Taxes | 450/3 | €896 | €633 | -€263 | -29.4% |
| Other amounts payable | 47/48 | €5,312 | €4,000 | -€1,312 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,919 | €2,670 | -€4,248 | -61.4% |
| Other operating charges | 640/8 | €844 | €2,911 | +€2,067 | +245% |
| Gross operating margin | 9900 | €36,465 | €33,740 | -€2,725 | -7.5% |
| Operating profit (loss) | 9901 | €28,702 | €28,158 | -€544 | -1.9% |
| Financial income | 75/76B | €32 | €0 | -€32 | -99.8% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -99.8% |
| Financial charges | 65/66B | €222 | €152 | -€70 | -31.7% |
| Recurring financial charges | 65 | €222 | €152 | -€70 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €28,512 | €28,007 | -€505 | -1.8% |
| Income taxes | 67/77 | €5,868 | €5,808 | -€60 | -1.0% |
| Profit (loss) for the period | 9904 | €22,643 | €22,198 | -€445 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,643 | €22,198 | -€445 | -2.0% |
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.