AUGUSTES: 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.
AUGUSTES
Largest movements
- Tangible fixed assets +€391,712
up €391,712 (+41.0%), from €956,509 to €1.3m
of which Land and buildings: +€393,421
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€72,246
up €72,246 (+193.2%), from €37,399 to €109,645
mainly Debts after one year (+€373,260) and Current investments (+€150,000)
- Debts after one year +€373,260
up €373,260 (+123.6%), from €302,091 to €675,350
- Profit (loss) carried forward -€213,394
down €213,394 (-78.7%), from -€271,295 to -€484,689
- Other debts +€123,021
up €123,021 (+23.8%), from €517,402 to €640,423
- Tax, wage and social debts +€36,653
new in 2025: €36,653
- Other operating charges +€94,885
up €94,885 (+2805.0%), from €3,383 to €98,268
- Gross operating margin -€64,191
down €64,191 (-821.3%), from -€7,816 to -€72,007
- Depreciation +€15,759
up €15,759 (+95.5%), from €16,503 to €32,261
- Financial charges +€7,385
up €7,385 (+184.7%), from €3,997 to €11,382
- Financial income -€5,362
down €5,362 (-88.1%), from €6,084 to €722
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 | €1,194,670 | €1,518,107 | +€323,437 | +27.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €956,509 | €1,348,221 | +€391,712 | +41.0% |
| Tangible fixed assets | 22/27 | €956,509 | €1,348,221 | +€391,712 | +41.0% |
| Land and buildings | 22 | €950,324 | €1,343,746 | +€393,421 | +41.4% |
| Furniture and vehicles | 24 | €1,197 | €916 | -€281 | -23.5% |
| Other tangible fixed assets | 26 | €4,988 | €3,560 | -€1,428 | -28.6% |
| Current assets | 29/58 | €238,161 | €169,885 | -€68,276 | -28.7% |
| Amounts receivable within one year | 40/41 | €50,000 | €59,166 | +€9,166 | +18.3% |
| Trade receivables | 40 | - | €4,462 | +€4,462 | |
| Other amounts receivable | 41 | €50,000 | €54,703 | +€4,703 | +9.4% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €37,399 | €109,645 | +€72,246 | +193.2% |
| Deferred charges and accrued income | 490/1 | €762 | €1,074 | +€312 | +41.0% |
| Total equity and liabilities | 10/49 | €1,194,670 | €1,518,107 | +€323,437 | +27.1% |
| Equity | 10/15 | €348,705 | €135,311 | -€213,394 | -61.2% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,295 | -€484,689 | -€213,394 | -78.7% |
| Amounts payable | 17/49 | €845,965 | €1,382,796 | +€536,831 | +63.5% |
| Amounts payable after more than one year | 17 | €302,091 | €675,350 | +€373,260 | +123.6% |
| Financial debts | 170/4 | €302,091 | €675,350 | +€373,260 | +123.6% |
| Amounts payable within one year | 42/48 | €543,874 | €707,446 | +€163,571 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €26,472 | €26,740 | +€268 | +1.0% |
| Trade debts | 44 | - | €3,629 | +€3,629 | |
| Suppliers | 440/4 | - | €3,629 | +€3,629 | |
| Taxes, remuneration and social security | 45 | - | €36,653 | +€36,653 | |
| Taxes | 450/3 | - | €36,653 | +€36,653 | |
| Other amounts payable | 47/48 | €517,402 | €640,423 | +€123,021 | +23.8% |
| Non-recurring operating income | 76A | - | €986 | +€986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,503 | €32,261 | +€15,759 | +95.5% |
| Other operating charges | 640/8 | €3,383 | €98,268 | +€94,885 | +2805.0% |
| Gross operating margin | 9900 | -€7,816 | -€72,007 | -€64,191 | -821.3% |
| Operating profit (loss) | 9901 | -€27,701 | -€202,536 | -€174,835 | -631.1% |
| Financial income | 75/76B | €6,084 | €722 | -€5,362 | -88.1% |
| Recurring financial income | 75 | €6,084 | €722 | -€5,362 | -88.1% |
| Financial charges | 65/66B | €3,997 | €11,382 | +€7,385 | +184.7% |
| Recurring financial charges | 65 | €3,997 | €11,382 | +€7,385 | +184.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,614 | -€213,196 | -€187,582 | -732.3% |
| Income taxes | 67/77 | €1,825 | €198 | -€1,627 | -89.1% |
| Profit (loss) for the period | 9904 | -€27,440 | -€213,394 | -€185,955 | -677.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,440 | -€213,394 | -€185,955 | -677.7% |
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 10 October 2026 via checked.be.