AUGUSTYNS INTERIEUR: 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.
AUGUSTYNS INTERIEUR
Largest movements
- Tangible fixed assets -€3.9m
down €3.9m (-65.1%), from €6.1m to €2.1m
of which Land and buildings: -€4.0m
- Receivables within one year +€1.2m
up €1.2m (+16,642%), from €7,149 to €1.2m
of which Other amounts receivable: +€1.2m
- Cash +€221,331
up €221,331 (+3,954%), from €5,598 to €226,928
mainly Investment in fixed assets (net) (+€3.8m) and Net result for the year (+€953,053)
- Revaluation surpluses -€2.8m
no longer reported in 2025 (was €2.8m)
- Reserves +€953,053
up €953,053 (+619%), from €154,012 to €1.1m
of which Distributable reserves: +€940,287
- Other debts -€700,433
down €700,433 (-81.5%), from €859,942 to €159,509
- Debts after one year -€385,842
down €385,842 (-20.5%), from €1.9m to €1.5m
of which Financial debts: -€375,102
- Current portion of long-term debt +€124,843
up €124,843 (+84.0%), from €148,587 to €273,430
- Gross operating margin +€1.2m
up €1.2m (+280%), from €436,581 to €1.7m
- Taxes +€158,303
up €158,303 (+30,137%), from €525 to €158,828
- Other operating charges +€110,749
up €110,749 (+144%), from €76,780 to €187,530
- Depreciation -€62,183
down €62,183 (-25.5%), from €244,154 to €181,971
- Financial charges +€52,977
up €52,977 (+68.0%), from €77,860 to €130,837
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 | €6,884,485 | €4,296,202 | -€2.6m | -37.6% |
| Formation expenses | 20 | €3,180 | €2,321 | -€858 | -27.0% |
| Fixed assets | 21/28 | €6,707,939 | €2,760,082 | -€3.9m | -58.9% |
| Tangible fixed assets | 22/27 | €6,066,888 | €2,119,032 | -€3.9m | -65.1% |
| Land and buildings | 22 | €5,973,166 | €2,020,484 | -€4.0m | -66.2% |
| Plant, machinery and equipment | 23 | - | €27,206 | +€27,206 | |
| Furniture and vehicles | 24 | €93,723 | €71,342 | -€22,381 | -23.9% |
| Financial fixed assets | 28 | €641,051 | €641,051 | = | 0.0% |
| Current assets | 29/58 | €173,366 | €1,533,798 | +€1.4m | +785% |
| Amounts receivable after more than one year | 29 | €87,000 | €87,000 | = | 0.0% |
| Other amounts receivable | 291 | €87,000 | €87,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,149 | €1,196,900 | +€1.2m | +16,642% |
| Trade receivables | 40 | €5,751 | €9,918 | +€4,167 | +72.4% |
| Other amounts receivable | 41 | €1,398 | €1,186,982 | +€1.2m | +84,809% |
| Cash at bank and in hand | 54/58 | €5,598 | €226,928 | +€221,331 | +3,954% |
| Deferred charges and accrued income | 490/1 | €73,620 | €22,970 | -€50,650 | -68.8% |
| Total equity and liabilities | 10/49 | €6,884,485 | €4,296,202 | -€2.6m | -37.6% |
| Equity | 10/15 | €3,866,012 | €2,034,066 | -€1.8m | -47.4% |
| Contributions | 10/11 | €927,000 | €927,000 | = | 0.0% |
| Capital | 10 | €927,000 | €927,000 | = | 0.0% |
| Issued capital | 100 | €927,000 | €927,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,785,000 | - | -€2.8m | |
| Reserves | 13 | €154,012 | €1,107,066 | +€953,053 | +619% |
| Non-distributable reserves | 130/1 | €79,933 | €92,700 | +€12,767 | +16.0% |
| Legal reserve | 130 | €79,933 | €92,700 | +€12,767 | +16.0% |
| Tax-exempt reserves | 132 | €135 | €135 | = | 0.0% |
| Distributable reserves | 133 | €73,944 | €1,014,231 | +€940,287 | +1,272% |
| Amounts payable | 17/49 | €3,018,473 | €2,262,136 | -€756,337 | -25.1% |
| Amounts payable after more than one year | 17 | €1,880,064 | €1,494,222 | -€385,842 | -20.5% |
| Financial debts | 170/4 | €1,869,324 | €1,494,222 | -€375,102 | -20.1% |
| Other amounts payable | 178/9 | €10,740 | - | -€10,740 | |
| Amounts payable within one year | 42/48 | €1,138,409 | €726,142 | -€412,267 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €148,587 | €273,430 | +€124,843 | +84.0% |
| Trade debts | 44 | €46,910 | €121,564 | +€74,653 | +159% |
| Suppliers | 440/4 | €46,910 | €121,564 | +€74,653 | +159% |
| Taxes, remuneration and social security | 45 | €82,970 | €171,640 | +€88,670 | +107% |
| Taxes | 450/3 | €69,468 | €158,828 | +€89,360 | +129% |
| Remuneration and social security | 454/9 | €13,502 | €12,812 | -€690 | -5.1% |
| Other amounts payable | 47/48 | €859,942 | €159,509 | -€700,433 | -81.5% |
| Accrued charges and deferred income | 492/3 | - | €41,772 | +€41,772 | |
| Non-recurring operating income | 76A | - | €1,256,632 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €43,242 | €64,701 | +€21,459 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,154 | €181,971 | -€62,183 | -25.5% |
| Other operating charges | 640/8 | €76,780 | €187,530 | +€110,749 | +144% |
| Gross operating margin | 9900 | €436,581 | €1,660,369 | +€1.2m | +280% |
| Operating profit (loss) | 9901 | €72,405 | €1,226,167 | +€1.2m | +1,593% |
| Financial income | 75/76B | €205 | €16,551 | +€16,347 | +7,994% |
| Recurring financial income | 75 | €205 | €16,551 | +€16,347 | +7,994% |
| Financial charges | 65/66B | €77,860 | €130,837 | +€52,977 | +68.0% |
| Recurring financial charges | 65 | €77,860 | €130,837 | +€52,977 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,250 | €1,111,881 | +€1.1m | |
| Income taxes | 67/77 | €525 | €158,828 | +€158,303 | +30,137% |
| Profit (loss) for the period | 9904 | -€5,776 | €953,053 | +€958,829 | |
| Transfer to tax-exempt reserves | 689 | €95 | - | -€95 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,871 | €953,053 | +€958,924 |
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 28 October 2026 via checked.be.