AUMAN SVEN: 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.
AUMAN SVEN
Largest movements
- Cash +€64,902
up €64,902 (+59.5%), from €109,006 to €173,909
mainly Tax, wage and social debts (+€59,782) and Depreciation (+€32,312)
- Receivables within one year +€52,106
up €52,106 (+117%), from €44,432 to €96,538
of which Other amounts receivable: +€37,408
- Tangible fixed assets -€30,859
down €30,859 (-21.1%), from €146,510 to €115,651
of which Furniture and vehicles: -€25,482
- Stocks and contracts -€12,723
down €12,723 (-40.2%), from €31,681 to €18,958
- Tax, wage and social debts +€59,782
up €59,782 (+1,646%), from €3,632 to €63,414
- Reserves +€31,053
up €31,053 (+23.3%), from €133,131 to €164,184
- Debts after one year -€20,522
down €20,522 (-26.8%), from €76,459 to €55,937
- Provisions +€15,000
new in 2025: €15,000
- Trade debts -€11,498
down €11,498 (-11.6%), from €98,999 to €87,501
- Gross operating margin +€56,841
up €56,841 (+120%), from €47,380 to €104,221
- Provisions +€15,000
new in 2025: €15,000
- Taxes +€10,747
up €10,747 (+1,743%), from €617 to €11,363
- Other operating charges +€8,754
up €8,754 (+275%), from €3,189 to €11,943
- Depreciation +€3,866
up €3,866 (+13.6%), from €28,446 to €32,312
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 | €337,018 | €410,062 | +€73,044 | +21.7% |
| Fixed assets | 21/28 | €148,040 | €116,681 | -€31,359 | -21.2% |
| Intangible fixed assets | 21 | €1,500 | €1,000 | -€500 | -33.3% |
| Tangible fixed assets | 22/27 | €146,510 | €115,651 | -€30,859 | -21.1% |
| Plant, machinery and equipment | 23 | €15,745 | €10,646 | -€5,100 | -32.4% |
| Furniture and vehicles | 24 | €128,998 | €103,516 | -€25,482 | -19.8% |
| Other tangible fixed assets | 26 | €1,766 | €1,489 | -€277 | -15.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €188,978 | €293,381 | +€104,403 | +55.2% |
| Stocks and contracts in progress | 3 | €31,681 | €18,958 | -€12,723 | -40.2% |
| Stocks | 30/36 | €31,681 | €18,958 | -€12,723 | -40.2% |
| Amounts receivable within one year | 40/41 | €44,432 | €96,538 | +€52,106 | +117% |
| Trade receivables | 40 | €40,271 | €54,969 | +€14,698 | +36.5% |
| Other amounts receivable | 41 | €4,161 | €41,569 | +€37,408 | +899% |
| Cash at bank and in hand | 54/58 | €109,006 | €173,909 | +€64,902 | +59.5% |
| Deferred charges and accrued income | 490/1 | €3,859 | €3,976 | +€117 | +3.0% |
| Total equity and liabilities | 10/49 | €337,018 | €410,062 | +€73,044 | +21.7% |
| Equity | 10/15 | €133,131 | €164,184 | +€31,053 | +23.3% |
| Reserves | 13 | €133,131 | €164,184 | +€31,053 | +23.3% |
| Distributable reserves | 133 | €133,131 | €164,184 | +€31,053 | +23.3% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Other liabilities and charges | 164/5 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €203,887 | €230,878 | +€26,991 | +13.2% |
| Amounts payable after more than one year | 17 | €76,459 | €55,937 | -€20,522 | -26.8% |
| Financial debts | 170/4 | €76,459 | €55,937 | -€20,522 | -26.8% |
| Amounts payable within one year | 42/48 | €127,429 | €174,941 | +€47,512 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €21,770 | €20,522 | -€1,248 | -5.7% |
| Trade debts | 44 | €98,999 | €87,501 | -€11,498 | -11.6% |
| Suppliers | 440/4 | €98,999 | €87,501 | -€11,498 | -11.6% |
| Taxes, remuneration and social security | 45 | €3,632 | €63,414 | +€59,782 | +1,646% |
| Taxes | 450/3 | €3,632 | €63,414 | +€59,782 | +1,646% |
| Other amounts payable | 47/48 | €3,028 | €3,505 | +€477 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,446 | €32,312 | +€3,866 | +13.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €3,189 | €11,943 | +€8,754 | +275% |
| Gross operating margin | 9900 | €47,380 | €104,221 | +€56,841 | +120% |
| Operating profit (loss) | 9901 | €15,746 | €44,967 | +€29,221 | +186% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €920 | €2,555 | +€1,635 | +178% |
| Recurring financial charges | 65 | €920 | €2,555 | +€1,635 | +178% |
| Profit (loss) for the period before taxes | 9903 | €14,826 | €42,416 | +€27,591 | +186% |
| Income taxes | 67/77 | €617 | €11,363 | +€10,747 | +1,743% |
| Profit (loss) for the period | 9904 | €14,209 | €31,053 | +€16,844 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €14,209 | €31,053 | +€16,844 | +119% |
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 29 October 2026 via checked.be.