AUKRIBA: what changed
Two fiscal 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.
AUKRIBA
Largest movements
- Tangible fixed assets -€2,405
down €2,405 (-69.6%), from €3,455 to €1,050
of which Land and buildings: -€1,372
- Cash -€2,358
down €2,358 (-38.9%), from €6,067 to €3,709
mainly Net result for the year (-€45,765) and Receivables within one year (-€914)
- Receivables within one year +€914
up €914 (+24.5%), from €3,732 to €4,646
of which Trade receivables: +€1,007
- Profit (loss) carried forward -€45,765
down €45,765 (-89.8%), from -€50,953 to -€96,718
- Short-term financial debts +€23,070
up €23,070 (+72.3%), from €31,930 to €55,000
- Other debts +€13,724
up €13,724 (+163.8%), from €8,381 to €22,105
- Tax, wage and social debts +€5,718
up €5,718 (+72.6%), from €7,873 to €13,591
of which Remuneration and social security: +€6,668
- Trade debts -€385
down €385 (-3.4%), from €11,316 to €10,931
- Gross operating margin -€29,768
down €29,768 (-45.2%), from €65,817 to €36,049
- Staff costs +€8,680
up €8,680 (+13.8%), from €62,901 to €71,581
- Depreciation -€1,144
down €1,144 (-28.9%), from €3,963 to €2,819
- Other operating charges -€993
down €993 (-34.9%), from €2,846 to €1,853
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 | €27,147 | €23,509 | -€3,638 | -13.4% |
| Fixed assets | 21/28 | €3,455 | €1,050 | -€2,405 | -69.6% |
| Tangible fixed assets | 22/27 | €3,455 | €1,050 | -€2,405 | -69.6% |
| Land and buildings | 22 | €1,593 | €221 | -€1,372 | -86.1% |
| Plant, machinery and equipment | 23 | €514 | €372 | -€142 | -27.6% |
| Furniture and vehicles | 24 | €1,348 | €457 | -€891 | -66.1% |
| Current assets | 29/58 | €23,692 | €22,459 | -€1,233 | -5.2% |
| Stocks and contracts in progress | 3 | €13,893 | €14,104 | +€211 | +1.5% |
| Stocks | 30/36 | €13,893 | €14,104 | +€211 | +1.5% |
| Amounts receivable within one year | 40/41 | €3,732 | €4,646 | +€914 | +24.5% |
| Trade receivables | 40 | €2,350 | €3,357 | +€1,007 | +42.9% |
| Other amounts receivable | 41 | €1,382 | €1,289 | -€93 | -6.7% |
| Cash at bank and in hand | 54/58 | €6,067 | €3,709 | -€2,358 | -38.9% |
| Total equity and liabilities | 10/49 | €27,147 | €23,509 | -€3,638 | -13.4% |
| Equity | 10/15 | -€32,353 | -€78,118 | -€45,765 | -141.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,953 | -€96,718 | -€45,765 | -89.8% |
| Amounts payable | 17/49 | €59,500 | €101,627 | +€42,127 | +70.8% |
| Amounts payable within one year | 42/48 | €59,500 | €101,627 | +€42,127 | +70.8% |
| Financial debts | 43 | €31,930 | €55,000 | +€23,070 | +72.3% |
| Credit institutions | 430/8 | €31,930 | €55,000 | +€23,070 | +72.3% |
| Trade debts | 44 | €11,316 | €10,931 | -€385 | -3.4% |
| Suppliers | 440/4 | €11,316 | €10,931 | -€385 | -3.4% |
| Taxes, remuneration and social security | 45 | €7,873 | €13,591 | +€5,718 | +72.6% |
| Taxes | 450/3 | €5,645 | €4,695 | -€950 | -16.8% |
| Remuneration and social security | 454/9 | €2,228 | €8,896 | +€6,668 | +299.3% |
| Other amounts payable | 47/48 | €8,381 | €22,105 | +€13,724 | +163.8% |
| Remuneration, social security and pensions | 62 | €62,901 | €71,581 | +€8,680 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,963 | €2,819 | -€1,144 | -28.9% |
| Other operating charges | 640/8 | €2,846 | €1,853 | -€993 | -34.9% |
| Gross operating margin | 9900 | €65,817 | €36,049 | -€29,768 | -45.2% |
| Operating profit (loss) | 9901 | -€3,893 | -€40,204 | -€36,311 | -932.7% |
| Financial income | 75/76B | €97 | €23 | -€74 | -76.3% |
| Recurring financial income | 75 | €97 | €23 | -€74 | -76.3% |
| Non-recurring financial income | 76B | €97 | €23 | -€74 | -76.3% |
| Financial charges | 65/66B | €5,764 | €5,584 | -€180 | -3.1% |
| Recurring financial charges | 65 | €5,764 | €5,584 | -€180 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,560 | -€45,765 | -€36,205 | -378.7% |
| Profit (loss) for the period | 9904 | -€9,560 | -€45,765 | -€36,205 | -378.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,560 | -€45,765 | -€36,205 | -378.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.