AUGUST LANE: 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 LANE
Largest movements
- Cash +€21,978
up €21,978 (+62.1%), from €35,420 to €57,398
mainly Net result for the year (+€32,551) and Receivables within one year (+€10,307)
- Current investments +€16,391
up €16,391 (+169%), from €9,682 to €26,073
- Receivables within one year -€10,307
down €10,307 (-91.6%), from €11,250 to €942
- Tangible fixed assets -€1,822
down €1,822 (-12.9%), from €14,098 to €12,276
of which Furniture and vehicles: -€3,000
- Profit (loss) carried forward +€32,551
up €32,551 (+79.4%), from €41,007 to €73,558
- Trade debts -€9,200
down €9,200 (-88.5%), from €10,396 to €1,195
- Other debts +€3,569
up €3,569 (+866%), from €412 to €3,981
- Gross operating margin +€3,004
up €3,004 (+7.0%), from €43,083 to €46,087
- Depreciation +€2,523
up €2,523 (+280%), from €902 to €3,424
- Other operating charges -€864
down €864 (-61.6%), from €1,403 to €539
- Taxes +€804
up €804 (+8.8%), from €9,182 to €9,986
- Financial charges -€628
down €628, from €318 to -€310
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 | €72,932 | €99,239 | +€26,307 | +36.1% |
| Fixed assets | 21/28 | €14,098 | €12,276 | -€1,822 | -12.9% |
| Tangible fixed assets | 22/27 | €14,098 | €12,276 | -€1,822 | -12.9% |
| Plant, machinery and equipment | 23 | - | €1,178 | +€1,178 | |
| Furniture and vehicles | 24 | €14,098 | €11,098 | -€3,000 | -21.3% |
| Current assets | 29/58 | €58,834 | €86,963 | +€28,129 | +47.8% |
| Amounts receivable within one year | 40/41 | €11,250 | €942 | -€10,307 | -91.6% |
| Trade receivables | 40 | €11,250 | €942 | -€10,307 | -91.6% |
| Current investments | 50/53 | €9,682 | €26,073 | +€16,391 | +169% |
| Cash at bank and in hand | 54/58 | €35,420 | €57,398 | +€21,978 | +62.1% |
| Deferred charges and accrued income | 490/1 | €2,482 | €2,550 | +€67 | +2.7% |
| Total equity and liabilities | 10/49 | €72,932 | €99,239 | +€26,307 | +36.1% |
| Equity | 10/15 | €46,007 | €78,558 | +€32,551 | +70.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,007 | €73,558 | +€32,551 | +79.4% |
| Amounts payable | 17/49 | €26,926 | €20,681 | -€6,244 | -23.2% |
| Amounts payable within one year | 42/48 | €26,926 | €20,681 | -€6,244 | -23.2% |
| Trade debts | 44 | €10,396 | €1,195 | -€9,200 | -88.5% |
| Suppliers | 440/4 | €10,396 | €1,195 | -€9,200 | -88.5% |
| Taxes, remuneration and social security | 45 | €16,118 | €15,505 | -€613 | -3.8% |
| Taxes | 450/3 | €14,043 | €15,505 | +€1,462 | +10.4% |
| Remuneration and social security | 454/9 | €2,075 | - | -€2,075 | |
| Other amounts payable | 47/48 | €412 | €3,981 | +€3,569 | +866% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €902 | €3,424 | +€2,523 | +280% |
| Other operating charges | 640/8 | €1,403 | €539 | -€864 | -61.6% |
| Gross operating margin | 9900 | €43,083 | €46,087 | +€3,004 | +7.0% |
| Operating profit (loss) | 9901 | €40,779 | €42,124 | +€1,345 | +3.3% |
| Financial income | 75/76B | - | €104 | +€104 | |
| Recurring financial income | 75 | - | €104 | +€104 | |
| Financial charges | 65/66B | €318 | -€310 | -€628 | |
| Recurring financial charges | 65 | €318 | -€310 | -€628 | |
| Profit (loss) for the period before taxes | 9903 | €40,461 | €42,537 | +€2,077 | +5.1% |
| Income taxes | 67/77 | €9,182 | €9,986 | +€804 | +8.8% |
| Profit (loss) for the period | 9904 | €31,279 | €32,551 | +€1,272 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,279 | €32,551 | +€1,272 | +4.1% |
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 17 October 2026 via checked.be.