AUKH: 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.
AUKH
Largest movements
- Receivables within one year +€16,304
up €16,304 (+37.3%), from €43,672 to €59,976
of which Trade receivables: +€19,965
- Tangible fixed assets -€983
down €983 (-19.0%), from €5,161 to €4,178
of which Plant, machinery and equipment: -€914
- Cash -€861
down €861 (-74.5%), from €1,156 to €295
mainly Receivables within one year (-€16,304) and Other debts (-€2,719)
- Profit (loss) carried forward +€16,532
up €16,532 (+77.9%), from -€21,229 to -€4,697
- Other debts -€2,719
down €2,719 (-7.0%), from €39,113 to €36,394
- Tax, wage and social debts +€1,015
up €1,015 (+50.8%), from €1,999 to €3,014
- Gross operating margin +€23,289
up €23,289, from -€5,316 to €17,973
- Financial income +€347
new in 2025: €347
- Other operating charges +€273
up €273 (+202.2%), from €135 to €408
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.
Cash bridge derived
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 | €50,094 | €64,554 | +€14,460 | +28.9% |
| Fixed assets | 21/28 | €5,266 | €4,283 | -€983 | -18.7% |
| Tangible fixed assets | 22/27 | €5,161 | €4,178 | -€983 | -19.0% |
| Land and buildings | 22 | €625 | €556 | -€69 | -11.0% |
| Plant, machinery and equipment | 23 | €4,536 | €3,622 | -€914 | -20.1% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €44,828 | €60,271 | +€15,443 | +34.4% |
| Amounts receivable within one year | 40/41 | €43,672 | €59,976 | +€16,304 | +37.3% |
| Trade receivables | 40 | €39,930 | €59,895 | +€19,965 | +50.0% |
| Other amounts receivable | 41 | €3,742 | €81 | -€3,661 | -97.8% |
| Cash at bank and in hand | 54/58 | €1,156 | €295 | -€861 | -74.5% |
| Total equity and liabilities | 10/49 | €50,094 | €64,554 | +€14,460 | +28.9% |
| Equity | 10/15 | €8,143 | €24,675 | +€16,532 | +203.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,372 | €24,372 | = | 0.0% |
| Distributable reserves | 133 | €24,372 | €24,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,229 | -€4,697 | +€16,532 | +77.9% |
| Amounts payable | 17/49 | €41,951 | €39,879 | -€2,072 | -4.9% |
| Amounts payable within one year | 42/48 | €41,951 | €39,879 | -€2,072 | -4.9% |
| Trade debts | 44 | €839 | €471 | -€368 | -43.9% |
| Suppliers | 440/4 | €839 | €471 | -€368 | -43.9% |
| Taxes, remuneration and social security | 45 | €1,999 | €3,014 | +€1,015 | +50.8% |
| Taxes | 450/3 | €1,999 | €3,014 | +€1,015 | +50.8% |
| Other amounts payable | 47/48 | €39,113 | €36,394 | -€2,719 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €983 | +€9 | +0.9% |
| Other operating charges | 640/8 | €135 | €408 | +€273 | +202.2% |
| Gross operating margin | 9900 | -€5,316 | €17,973 | +€23,289 | |
| Operating profit (loss) | 9901 | -€6,425 | €16,582 | +€23,007 | |
| Financial income | 75/76B | - | €347 | +€347 | |
| Recurring financial income | 75 | - | €347 | +€347 | |
| Financial charges | 65/66B | €132 | €258 | +€126 | +95.5% |
| Recurring financial charges | 65 | €132 | €258 | +€126 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,557 | €16,671 | +€23,228 | |
| Income taxes | 67/77 | €128 | €139 | +€11 | +8.6% |
| Profit (loss) for the period | 9904 | -€6,685 | €16,532 | +€23,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,685 | €16,532 | +€23,217 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.