AUKA: 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.
AUKA
Largest movements
- Receivables within one year -€505,334
down €505,334 (-38.4%), from €1.3m to €811,414
of which Trade receivables: -€454,628
- Tangible fixed assets +€69,347
up €69,347 (+1.7%), from €4.1m to €4.2m
of which Land and buildings: +€79,641
- Reserves +€537,368
up €537,368 (+27.2%), from €2.0m to €2.5m
- Current portion of long-term debt -€459,272
down €459,272 (-60.4%), from €759,856 to €300,584
- Trade debts -€237,744
down €237,744 (-82.5%), from €288,312 to €50,569
- Tax, wage and social debts -€157,209
down €157,209 (-59.9%), from €262,454 to €105,245
- Short-term financial debts -€60,782
no longer reported in 2024 (was €60,782)
- Gross operating margin +€102,293
up €102,293 (+12.1%), from €842,301 to €944,594
- Taxes +€30,800
up €30,800 (+14.2%), from €217,015 to €247,815
- Write-downs -€15,241
down €15,241 (-15.8%), from €96,741 to €81,500
- Financial charges -€11,646
down €11,646 (-29.0%), from €40,130 to €28,484
- Financial income +€10,510
up €10,510 (+309.2%), from €3,400 to €13,910
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 | €5,419,353 | €5,006,721 | -€412,632 | -7.6% |
| Fixed assets | 21/28 | €4,102,119 | €4,171,466 | +€69,347 | +1.7% |
| Tangible fixed assets | 22/27 | €4,102,119 | €4,171,466 | +€69,347 | +1.7% |
| Land and buildings | 22 | €3,434,000 | €3,513,641 | +€79,641 | +2.3% |
| Plant, machinery and equipment | 23 | €349,353 | €345,858 | -€3,495 | -1.0% |
| Furniture and vehicles | 24 | €262,350 | €255,551 | -€6,799 | -2.6% |
| Other tangible fixed assets | 26 | €56,415 | €56,415 | = | 0.0% |
| Current assets | 29/58 | €1,317,234 | €835,255 | -€481,979 | -36.6% |
| Amounts receivable within one year | 40/41 | €1,316,748 | €811,414 | -€505,334 | -38.4% |
| Trade receivables | 40 | €681,562 | €226,934 | -€454,628 | -66.7% |
| Other amounts receivable | 41 | €635,186 | €584,480 | -€50,706 | -8.0% |
| Cash at bank and in hand | 54/58 | €485 | €23,840 | +€23,355 | +4813.0% |
| Total equity and liabilities | 10/49 | €5,419,353 | €5,006,721 | -€412,632 | -7.6% |
| Equity | 10/15 | €3,941,245 | €4,478,613 | +€537,368 | +13.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,975,032 | €2,512,401 | +€537,368 | +27.2% |
| Distributable reserves | 133 | €1,975,032 | €2,512,401 | +€537,368 | +27.2% |
| Profit (loss) carried forward | 14 | €1,945,753 | €1,945,753 | = | 0.0% |
| Amounts payable | 17/49 | €1,478,108 | €528,108 | -€950,000 | -64.3% |
| Amounts payable after more than one year | 17 | €104,724 | €71,710 | -€33,014 | -31.5% |
| Financial debts | 170/4 | €104,724 | €71,710 | -€33,014 | -31.5% |
| Amounts payable within one year | 42/48 | €1,371,404 | €456,398 | -€915,006 | -66.7% |
| Current portion of amounts payable after more than one year | 42 | €759,856 | €300,584 | -€459,272 | -60.4% |
| Financial debts | 43 | €60,782 | - | -€60,782 | |
| Credit institutions | 430/8 | €60,782 | - | -€60,782 | |
| Trade debts | 44 | €288,312 | €50,569 | -€237,744 | -82.5% |
| Suppliers | 440/4 | €288,312 | €50,569 | -€237,744 | -82.5% |
| Taxes, remuneration and social security | 45 | €262,454 | €105,245 | -€157,209 | -59.9% |
| Taxes | 450/3 | €262,454 | €105,245 | -€157,209 | -59.9% |
| Accrued charges and deferred income | 492/3 | €1,979 | - | -€1,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,107 | €49,777 | +€9,669 | +24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €96,741 | €81,500 | -€15,241 | -15.8% |
| Other operating charges | 640/8 | €13,460 | €13,561 | +€101 | +0.7% |
| Gross operating margin | 9900 | €842,301 | €944,594 | +€102,293 | +12.1% |
| Operating profit (loss) | 9901 | €691,993 | €799,757 | +€107,764 | +15.6% |
| Financial income | 75/76B | €3,400 | €13,910 | +€10,510 | +309.2% |
| Recurring financial income | 75 | €3,400 | €13,910 | +€10,510 | +309.2% |
| Financial charges | 65/66B | €40,130 | €28,484 | -€11,646 | -29.0% |
| Recurring financial charges | 65 | €40,130 | €28,484 | -€11,646 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €655,263 | €785,183 | +€129,920 | +19.8% |
| Income taxes | 67/77 | €217,015 | €247,815 | +€30,800 | +14.2% |
| Profit (loss) for the period | 9904 | €438,248 | €537,368 | +€99,120 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €438,248 | €537,368 | +€99,120 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.