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.
Auguste
Largest movements
- Tangible fixed assets -€10,412
down €10,412 (-20.2%), from €51,614 to €41,202
- Cash +€5,203
up €5,203 (+30.4%), from €17,096 to €22,298
mainly Net result for the year (+€11,881) and Depreciation (+€10,412)
- Receivables within one year -€3,804
down €3,804 (-14.2%), from €26,848 to €23,044
of which Trade receivables: -€3,276
- Profit (loss) carried forward +€11,881
up €11,881 (+23.4%), from €50,779 to €62,660
- Debts after one year -€6,703
down €6,703 (-43.2%), from €15,527 to €8,824
- Tax, wage and social debts -€5,779
down €5,779 (-49.3%), from €11,730 to €5,951
- Current portion of long-term debt -€4,835
down €4,835 (-41.9%), from €11,538 to €6,703
- Trade debts -€3,207
down €3,207 (-68.2%), from €4,705 to €1,498
- Gross operating margin +€10,105
up €10,105 (+57.0%), from €17,716 to €27,820
- Taxes +€2,184
up €2,184 (+139.5%), from €1,566 to €3,750
- Financial charges -€564
down €564 (-27.0%), from €2,092 to €1,528
- Write-downs -€399
down €399 (-100.0%), from €399 to €0
- Depreciation -€362
down €362 (-3.4%), from €10,775 to €10,412
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 | €96,278 | €87,635 | -€8,643 | -9.0% |
| Fixed assets | 21/28 | €51,864 | €41,452 | -€10,412 | -20.1% |
| Tangible fixed assets | 22/27 | €51,614 | €41,202 | -€10,412 | -20.2% |
| Plant, machinery and equipment | 23 | €2,913 | €2,315 | -€598 | -20.5% |
| Furniture and vehicles | 24 | €10,306 | €5,359 | -€4,947 | -48.0% |
| Other tangible fixed assets | 26 | €38,396 | €33,528 | -€4,868 | -12.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €44,414 | €46,183 | +€1,770 | +4.0% |
| Amounts receivable within one year | 40/41 | €26,848 | €23,044 | -€3,804 | -14.2% |
| Trade receivables | 40 | €11,991 | €8,715 | -€3,276 | -27.3% |
| Other amounts receivable | 41 | €14,857 | €14,329 | -€528 | -3.6% |
| Cash at bank and in hand | 54/58 | €17,096 | €22,298 | +€5,203 | +30.4% |
| Deferred charges and accrued income | 490/1 | €470 | €841 | +€372 | +79.1% |
| Total equity and liabilities | 10/49 | €96,278 | €87,635 | -€8,643 | -9.0% |
| Equity | 10/15 | €52,779 | €64,660 | +€11,881 | +22.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,779 | €62,660 | +€11,881 | +23.4% |
| Amounts payable | 17/49 | €43,499 | €22,975 | -€20,524 | -47.2% |
| Amounts payable after more than one year | 17 | €15,527 | €8,824 | -€6,703 | -43.2% |
| Financial debts | 170/4 | €15,527 | €8,824 | -€6,703 | -43.2% |
| Amounts payable within one year | 42/48 | €27,972 | €14,152 | -€13,821 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €11,538 | €6,703 | -€4,835 | -41.9% |
| Trade debts | 44 | €4,705 | €1,498 | -€3,207 | -68.2% |
| Suppliers | 440/4 | €4,705 | €1,498 | -€3,207 | -68.2% |
| Taxes, remuneration and social security | 45 | €11,730 | €5,951 | -€5,779 | -49.3% |
| Taxes | 450/3 | €11,730 | €5,951 | -€5,779 | -49.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,775 | €10,412 | -€362 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €399 | €0 | -€399 | -100.0% |
| Other operating charges | 640/8 | €709 | €684 | -€25 | -3.6% |
| Gross operating margin | 9900 | €17,716 | €27,820 | +€10,105 | +57.0% |
| Operating profit (loss) | 9901 | €5,833 | €16,724 | +€10,892 | +186.7% |
| Financial income | 75/76B | €282 | €435 | +€153 | +54.4% |
| Recurring financial income | 75 | €282 | €435 | +€153 | +54.4% |
| Financial charges | 65/66B | €2,092 | €1,528 | -€564 | -27.0% |
| Recurring financial charges | 65 | €2,092 | €1,528 | -€564 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €4,022 | €15,631 | +€11,609 | +288.6% |
| Income taxes | 67/77 | €1,566 | €3,750 | +€2,184 | +139.5% |
| Profit (loss) for the period | 9904 | €2,456 | €11,881 | +€9,425 | +383.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,456 | €11,881 | +€9,425 | +383.7% |
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 9 October 2026 via checked.be.