Augustyns Machinery: 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 Machinery
Largest movements
- Tangible fixed assets +€60,032
up €60,032 (+62.3%), from €96,326 to €156,357
of which Land and buildings: +€80,058
- Stocks and contracts +€16,059
up €16,059 (+259%), from €6,195 to €22,254
- Receivables within one year -€14,728
down €14,728 (-38.4%), from €38,367 to €23,639
of which Trade receivables: -€13,933
- Cash -€2,582
down €2,582 (-9.1%), from €28,471 to €25,888
mainly Investment in fixed assets (net) (-€86,547) and Stocks and contracts (-€16,059)
- Debts after one year +€67,470
up €67,470 (+109%), from €61,617 to €129,087
- Profit (loss) carried forward -€12,806
down €12,806, from €0 to -€12,806
- Other debts -€5,853
down €5,853 (-15.0%), from €39,072 to €33,219
- Current portion of long-term debt +€4,461
up €4,461 (+25.1%), from €17,757 to €22,218
- Trade debts +€3,550
up €3,550 (+34.4%), from €10,322 to €13,873
- Gross operating margin -€20,468
down €20,468 (-42.0%), from €48,723 to €28,255
- Depreciation +€12,595
up €12,595 (+87.3%), from €14,421 to €27,016
- Other operating charges +€8,121
new in 2025: €8,121
- Taxes -€5,020
down €5,020 (-100%), from €5,020 to €0
- Financial charges +€3,444
up €3,444 (+139%), from €2,480 to €5,925
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 | €170,359 | €228,789 | +€58,430 | +34.3% |
| Fixed assets | 21/28 | €97,326 | €156,857 | +€59,532 | +61.2% |
| Tangible fixed assets | 22/27 | €96,326 | €156,357 | +€60,032 | +62.3% |
| Land and buildings | 22 | - | €80,058 | +€80,058 | |
| Plant, machinery and equipment | 23 | €13,977 | €9,574 | -€4,403 | -31.5% |
| Furniture and vehicles | 24 | €82,349 | €66,724 | -€15,624 | -19.0% |
| Financial fixed assets | 28 | €1,000 | €500 | -€500 | -50.0% |
| Current assets | 29/58 | €73,033 | €71,932 | -€1,102 | -1.5% |
| Stocks and contracts in progress | 3 | €6,195 | €22,254 | +€16,059 | +259% |
| Stocks | 30/36 | €6,195 | €22,254 | +€16,059 | +259% |
| Amounts receivable within one year | 40/41 | €38,367 | €23,639 | -€14,728 | -38.4% |
| Trade receivables | 40 | €37,420 | €23,486 | -€13,933 | -37.2% |
| Other amounts receivable | 41 | €947 | €153 | -€794 | -83.9% |
| Cash at bank and in hand | 54/58 | €28,471 | €25,888 | -€2,582 | -9.1% |
| Deferred charges and accrued income | 490/1 | €1 | €150 | +€149 | +13,456% |
| Total equity and liabilities | 10/49 | €170,359 | €228,789 | +€58,430 | +34.3% |
| Equity | 10/15 | €27,680 | €14,874 | -€12,806 | -46.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,680 | €25,680 | = | 0.0% |
| Distributable reserves | 133 | €25,680 | €25,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€12,806 | -€12,806 | |
| Amounts payable | 17/49 | €142,679 | €213,915 | +€71,236 | +49.9% |
| Amounts payable after more than one year | 17 | €61,617 | €129,087 | +€67,470 | +109% |
| Financial debts | 170/4 | €61,617 | €129,087 | +€67,470 | +109% |
| Amounts payable within one year | 42/48 | €80,773 | €84,353 | +€3,580 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €17,757 | €22,218 | +€4,461 | +25.1% |
| Trade debts | 44 | €10,322 | €13,873 | +€3,550 | +34.4% |
| Suppliers | 440/4 | €10,322 | €13,873 | +€3,550 | +34.4% |
| Taxes, remuneration and social security | 45 | €13,622 | €15,043 | +€1,421 | +10.4% |
| Taxes | 450/3 | €13,622 | €15,043 | +€1,421 | +10.4% |
| Other amounts payable | 47/48 | €39,072 | €33,219 | -€5,853 | -15.0% |
| Accrued charges and deferred income | 492/3 | €288 | €474 | +€186 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,421 | €27,016 | +€12,595 | +87.3% |
| Other operating charges | 640/8 | - | €8,121 | +€8,121 | |
| Gross operating margin | 9900 | €48,723 | €28,255 | -€20,468 | -42.0% |
| Operating profit (loss) | 9901 | €34,302 | -€6,881 | -€41,184 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.2% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.2% |
| Financial charges | 65/66B | €2,480 | €5,925 | +€3,444 | +139% |
| Recurring financial charges | 65 | €2,480 | €5,925 | +€3,444 | +139% |
| Profit (loss) for the period before taxes | 9903 | €31,842 | -€12,806 | -€44,648 | |
| Income taxes | 67/77 | €5,020 | €0 | -€5,020 | -100% |
| Profit (loss) for the period | 9904 | €26,822 | -€12,806 | -€39,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,822 | -€12,806 | -€39,628 |
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 25 October 2026 via checked.be.