Auke DB: 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.
Auke DB
Largest movements
- Cash +€18,490
up €18,490 (+41.6%), from €44,417 to €62,907
mainly Net result for the year (+€33,994) and Depreciation (+€200)
- Deferred charges and accrued income +€2,115
up €2,115 (+8.5%), from €24,971 to €27,086
- Reserves +€33,994
up €33,994 (+81.8%), from €41,537 to €75,530
- Other debts -€9,341
down €9,341 (-100%), from €9,341 to €0
- Tax, wage and social debts -€2,938
down €2,938 (-28.2%), from €10,418 to €7,479
of which Taxes: -€2,938
- Trade debts -€950
down €950 (-60.3%), from €1,574 to €624
- Gross operating margin -€11,592
down €11,592 (-19.3%), from €60,090 to €48,498
- Taxes -€2,872
down €2,872 (-17.6%), from €16,337 to €13,464
- Depreciation -€1,226
down €1,226 (-86.0%), from €1,426 to €200
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 | €69,869 | €90,634 | +€20,765 | +29.7% |
| Fixed assets | 21/28 | €480 | €280 | -€200 | -41.6% |
| Tangible fixed assets | 22/27 | €480 | €280 | -€200 | -41.6% |
| Plant, machinery and equipment | 23 | €480 | €280 | -€200 | -41.6% |
| Current assets | 29/58 | €69,388 | €90,353 | +€20,965 | +30.2% |
| Amounts receivable within one year | 40/41 | - | €360 | +€360 | |
| Other amounts receivable | 41 | - | €360 | +€360 | |
| Cash at bank and in hand | 54/58 | €44,417 | €62,907 | +€18,490 | +41.6% |
| Deferred charges and accrued income | 490/1 | €24,971 | €27,086 | +€2,115 | +8.5% |
| Total equity and liabilities | 10/49 | €69,869 | €90,634 | +€20,765 | +29.7% |
| Equity | 10/15 | €48,537 | €82,530 | +€33,994 | +70.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €41,537 | €75,530 | +€33,994 | +81.8% |
| Distributable reserves | 133 | €41,537 | €75,530 | +€33,994 | +81.8% |
| Amounts payable | 17/49 | €21,332 | €8,103 | -€13,229 | -62.0% |
| Amounts payable within one year | 42/48 | €21,332 | €8,103 | -€13,229 | -62.0% |
| Trade debts | 44 | €1,574 | €624 | -€950 | -60.3% |
| Suppliers | 440/4 | €1,574 | €624 | -€950 | -60.3% |
| Taxes, remuneration and social security | 45 | €10,418 | €7,479 | -€2,938 | -28.2% |
| Taxes | 450/3 | €8,926 | €5,988 | -€2,938 | -32.9% |
| Remuneration and social security | 454/9 | €1,491 | €1,491 | = | 0.0% |
| Other amounts payable | 47/48 | €9,341 | €0 | -€9,341 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €200 | -€1,226 | -86.0% |
| Other operating charges | 640/8 | €812 | €734 | -€78 | -9.6% |
| Gross operating margin | 9900 | €60,090 | €48,498 | -€11,592 | -19.3% |
| Operating profit (loss) | 9901 | €57,852 | €47,565 | -€10,288 | -17.8% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €9 | €106 | +€98 | +1,123% |
| Recurring financial charges | 65 | €9 | €106 | +€98 | +1,123% |
| Profit (loss) for the period before taxes | 9903 | €57,873 | €47,458 | -€10,415 | -18.0% |
| Income taxes | 67/77 | €16,337 | €13,464 | -€2,872 | -17.6% |
| Profit (loss) for the period | 9904 | €41,537 | €33,994 | -€7,543 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,537 | €33,994 | -€7,543 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.