Augustin Bown: 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.
Augustin Bown
Largest movements
- Receivables within one year +€32,816
up €32,816 (+32.3%), from €101,575 to €134,391
of which Trade receivables: +€32,987
- Tangible fixed assets +€15,605
up €15,605 (+317%), from €4,930 to €20,535
of which Other tangible fixed assets: +€17,185
- Cash -€3,227
down €3,227 (-98.8%), from €3,266 to €39
mainly Receivables within one year (-€32,816) and Investment in fixed assets (net) (-€17,500)
- Other debts +€25,490
new in 2025: €25,490
- Tax, wage and social debts +€11,216
up €11,216 (+75.1%), from €14,929 to €26,146
- Profit (loss) carried forward +€9,205
up €9,205 (+18.6%), from €49,527 to €58,732
- Gross operating margin -€17,531
down €17,531 (-44.5%), from €39,411 to €21,880
- Taxes -€4,979
down €4,979 (-43.3%), from €11,507 to €6,528
- Other operating charges +€1,607
up €1,607 (+165%), from €971 to €2,578
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 | €110,409 | €156,060 | +€45,651 | +41.3% |
| Fixed assets | 21/28 | €4,930 | €20,535 | +€15,605 | +317% |
| Tangible fixed assets | 22/27 | €4,930 | €20,535 | +€15,605 | +317% |
| Furniture and vehicles | 24 | €2,406 | €827 | -€1,579 | -65.6% |
| Other tangible fixed assets | 26 | €2,524 | €19,709 | +€17,185 | +681% |
| Current assets | 29/58 | €105,479 | €135,525 | +€30,046 | +28.5% |
| Amounts receivable within one year | 40/41 | €101,575 | €134,391 | +€32,816 | +32.3% |
| Trade receivables | 40 | €66,395 | €99,381 | +€32,987 | +49.7% |
| Other amounts receivable | 41 | €35,181 | €35,010 | -€171 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,266 | €39 | -€3,227 | -98.8% |
| Deferred charges and accrued income | 490/1 | €638 | €1,095 | +€457 | +71.7% |
| Total equity and liabilities | 10/49 | €110,409 | €156,060 | +€45,651 | +41.3% |
| Equity | 10/15 | €57,687 | €66,892 | +€9,205 | +16.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,527 | €58,732 | +€9,205 | +18.6% |
| Amounts payable | 17/49 | €52,722 | €89,168 | +€36,447 | +69.1% |
| Amounts payable within one year | 42/48 | €52,366 | €89,168 | +€36,802 | +70.3% |
| Trade debts | 44 | €37,437 | €37,533 | +€96 | +0.3% |
| Suppliers | 440/4 | €37,437 | €37,533 | +€96 | +0.3% |
| Taxes, remuneration and social security | 45 | €14,929 | €26,146 | +€11,216 | +75.1% |
| Taxes | 450/3 | €14,929 | €26,146 | +€11,216 | +75.1% |
| Other amounts payable | 47/48 | - | €25,490 | +€25,490 | |
| Accrued charges and deferred income | 492/3 | €356 | €0 | -€356 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,895 | €1,895 | = | 0.0% |
| Other operating charges | 640/8 | €971 | €2,578 | +€1,607 | +165% |
| Gross operating margin | 9900 | €39,411 | €21,880 | -€17,531 | -44.5% |
| Operating profit (loss) | 9901 | €36,545 | €17,407 | -€19,138 | -52.4% |
| Financial income | 75/76B | €336 | €0 | -€336 | -100% |
| Recurring financial income | 75 | €336 | €0 | -€336 | -100% |
| Financial charges | 65/66B | €1,853 | €1,674 | -€179 | -9.6% |
| Recurring financial charges | 65 | €1,853 | €1,674 | -€179 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €35,028 | €15,733 | -€19,295 | -55.1% |
| Income taxes | 67/77 | €11,507 | €6,528 | -€4,979 | -43.3% |
| Profit (loss) for the period | 9904 | €23,521 | €9,205 | -€14,316 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,521 | €9,205 | -€14,316 | -60.9% |
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 24 October 2026 via checked.be.