AUGUSTINS: 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.
AUGUSTINS
Largest movements
- Stocks and contracts +€696,200
up €696,200 (+50.2%), from €1.4m to €2.1m
- Receivables within one year +€134,293
new in 2024: €134,293
- Current portion of long-term debt +€637,768
up €637,768 (+144.6%), from €441,203 to €1.1m
- Other debts +€273,000
up €273,000 (+28.2%), from €966,844 to €1.2m
- Profit (loss) carried forward -€54,387
down €54,387 (-139.8%), from -€38,899 to -€93,286
- Gross operating margin -€35,598
down €35,598 (-256.1%), from -€13,901 to -€49,500
- Financial charges -€4,014
down €4,014 (-71.6%), from €5,608 to €1,593
- Other operating charges -€675
down €675 (-17.0%), from €3,970 to €3,295
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,389,690 | €2,227,593 | +€837,904 | +60.3% |
| Current assets | 29/58 | €1,389,690 | €2,227,593 | +€837,904 | +60.3% |
| Stocks and contracts in progress | 3 | €1,386,148 | €2,082,348 | +€696,200 | +50.2% |
| Stocks | 30/36 | €1,386,148 | €2,082,348 | +€696,200 | +50.2% |
| Amounts receivable within one year | 40/41 | - | €134,293 | +€134,293 | |
| Trade receivables | 40 | - | €134,293 | +€134,293 | |
| Cash at bank and in hand | 54/58 | €3,410 | €10,654 | +€7,244 | +212.4% |
| Deferred charges and accrued income | 490/1 | €132 | €298 | +€167 | +126.4% |
| Total equity and liabilities | 10/49 | €1,389,690 | €2,227,593 | +€837,904 | +60.3% |
| Equity | 10/15 | -€36,899 | -€91,286 | -€54,387 | -147.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,899 | -€93,286 | -€54,387 | -139.8% |
| Amounts payable | 17/49 | €1,426,588 | €2,318,879 | +€892,291 | +62.5% |
| Amounts payable within one year | 42/48 | €1,426,525 | €2,318,815 | +€892,291 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €441,203 | €1,078,972 | +€637,768 | +144.6% |
| Trade debts | 44 | €18,478 | - | -€18,478 | |
| Suppliers | 440/4 | €18,478 | - | -€18,478 | |
| Other amounts payable | 47/48 | €966,844 | €1,239,844 | +€273,000 | +28.2% |
| Accrued charges and deferred income | 492/3 | €64 | €64 | = | 0.0% |
| Other operating charges | 640/8 | €3,970 | €3,295 | -€675 | -17.0% |
| Gross operating margin | 9900 | -€13,901 | -€49,500 | -€35,598 | -256.1% |
| Operating profit (loss) | 9901 | -€17,871 | -€52,794 | -€34,924 | -195.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5900.0% |
| Financial charges | 65/66B | €5,608 | €1,593 | -€4,014 | -71.6% |
| Recurring financial charges | 65 | €5,608 | €1,593 | -€4,014 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,478 | -€54,387 | -€30,909 | -131.6% |
| Profit (loss) for the period | 9904 | -€23,478 | -€54,387 | -€30,909 | -131.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,478 | -€54,387 | -€30,909 | -131.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.