AUGUSTINE: what changed
Two fiscal 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.
AUGUSTINE
Largest movements
- Receivables within one year +€10,041
up €10,041 (+180.1%), from €5,574 to €15,615
- Receivables after one year -€7,500
down €7,500 (-8.8%), from €85,000 to €77,500
- Trade debts +€1,506
up €1,506 (+36.8%), from €4,093 to €5,599
- Gross operating margin -€935
down €935 (-1465.5%), from -€64 to -€999
- Taxes -€199
down €199 (-37.9%), from €526 to €327
- Financial income +€165
up €165 (+6.5%), from €2,541 to €2,706
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 | €93,118 | €95,823 | +€2,706 | +2.9% |
| Current assets | 29/58 | €93,118 | €95,823 | +€2,706 | +2.9% |
| Amounts receivable after more than one year | 29 | €85,000 | €77,500 | -€7,500 | -8.8% |
| Other amounts receivable | 291 | €85,000 | €77,500 | -€7,500 | -8.8% |
| Amounts receivable within one year | 40/41 | €5,574 | €15,615 | +€10,041 | +180.1% |
| Other amounts receivable | 41 | €5,574 | €15,615 | +€10,041 | +180.1% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,541 | €2,706 | +€165 | +6.5% |
| Total equity and liabilities | 10/49 | €93,118 | €95,823 | +€2,706 | +2.9% |
| Equity | 10/15 | €87,778 | €88,650 | +€873 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,178 | €70,050 | +€873 | +1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,318 | €68,190 | +€873 | +1.3% |
| Amounts payable | 17/49 | €5,340 | €7,173 | +€1,833 | +34.3% |
| Amounts payable within one year | 42/48 | €5,340 | €7,173 | +€1,833 | +34.3% |
| Trade debts | 44 | €4,093 | €5,599 | +€1,506 | +36.8% |
| Suppliers | 440/4 | €4,093 | €5,599 | +€1,506 | +36.8% |
| Taxes, remuneration and social security | 45 | €655 | €982 | +€327 | +49.9% |
| Taxes | 450/3 | €655 | €982 | +€327 | +49.9% |
| Other amounts payable | 47/48 | €593 | €593 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €507 | +€2 | +0.4% |
| Gross operating margin | 9900 | -€64 | -€999 | -€935 | -1465.5% |
| Operating profit (loss) | 9901 | -€569 | -€1,506 | -€937 | -164.6% |
| Financial income | 75/76B | €2,541 | €2,706 | +€165 | +6.5% |
| Recurring financial income | 75 | €2,541 | €2,706 | +€165 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €1,972 | €1,200 | -€772 | -39.2% |
| Income taxes | 67/77 | €526 | €327 | -€199 | -37.9% |
| Profit (loss) for the period | 9904 | €1,446 | €873 | -€573 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,446 | €873 | -€573 | -39.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.