AUMANNI: 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.
AUMANNI
Largest movements
- Tangible fixed assets -€17,547
down €17,547 (-13.6%), from €129,043 to €111,496
- Cash -€13,261
down €13,261 (-78.2%), from €16,965 to €3,704
mainly Net result for the year (-€45,145) and Debts after one year (-€25,917)
- Stocks and contracts -€10,496
no longer reported in 2025 (was €10,496)
- Financial fixed assets +€7,137
up €7,137 (+935.4%), from €763 to €7,900
- Receivables within one year +€5,666
up €5,666 (+28.8%), from €19,641 to €25,307
of which Other amounts receivable: +€3,685
- Other debts +€53,000
up €53,000 (+40.6%), from €130,614 to €183,614
- Profit (loss) carried forward -€45,145
down €45,145 (-53.8%), from -€83,935 to -€129,080
- Debts after one year -€25,917
down €25,917 (-31.5%), from €82,341 to €56,424
- Trade debts -€6,231
down €6,231 (-74.7%), from €8,346 to €2,115
- Tax, wage and social debts -€4,061
down €4,061 (-64.6%), from €6,289 to €2,228
of which Taxes: -€2,491
- Gross operating margin -€26,124
down €26,124 (-70.7%), from €36,937 to €10,813
- Staff costs -€4,953
down €4,953 (-13.7%), from €36,131 to €31,178
- Other operating charges +€820
up €820 (+50.4%), from €1,626 to €2,446
- Financial charges +€725
up €725 (+16.9%), from €4,283 to €5,008
- Depreciation +€686
up €686 (+4.0%), from €17,061 to €17,747
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 | €178,845 | €151,218 | -€27,627 | -15.4% |
| Fixed assets | 21/28 | €130,593 | €119,983 | -€10,610 | -8.1% |
| Intangible fixed assets | 21 | €787 | €587 | -€200 | -25.4% |
| Tangible fixed assets | 22/27 | €129,043 | €111,496 | -€17,547 | -13.6% |
| Plant, machinery and equipment | 23 | €41,568 | €35,743 | -€5,825 | -14.0% |
| Furniture and vehicles | 24 | €11,246 | €8,297 | -€2,949 | -26.2% |
| Other tangible fixed assets | 26 | €76,229 | €67,456 | -€8,773 | -11.5% |
| Financial fixed assets | 28 | €763 | €7,900 | +€7,137 | +935.4% |
| Current assets | 29/58 | €48,252 | €31,235 | -€17,017 | -35.3% |
| Stocks and contracts in progress | 3 | €10,496 | - | -€10,496 | |
| Stocks | 30/36 | €10,496 | - | -€10,496 | |
| Amounts receivable within one year | 40/41 | €19,641 | €25,307 | +€5,666 | +28.8% |
| Trade receivables | 40 | €519 | €2,500 | +€1,981 | +381.7% |
| Other amounts receivable | 41 | €19,122 | €22,807 | +€3,685 | +19.3% |
| Cash at bank and in hand | 54/58 | €16,965 | €3,704 | -€13,261 | -78.2% |
| Deferred charges and accrued income | 490/1 | €1,150 | €2,224 | +€1,074 | +93.4% |
| Total equity and liabilities | 10/49 | €178,845 | €151,218 | -€27,627 | -15.4% |
| Equity | 10/15 | -€73,935 | -€119,080 | -€45,145 | -61.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,935 | -€129,080 | -€45,145 | -53.8% |
| Amounts payable | 17/49 | €252,780 | €270,298 | +€17,518 | +6.9% |
| Amounts payable after more than one year | 17 | €82,341 | €56,424 | -€25,917 | -31.5% |
| Financial debts | 170/4 | €82,341 | €56,424 | -€25,917 | -31.5% |
| Amounts payable within one year | 42/48 | €170,439 | €213,874 | +€43,435 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €25,190 | €25,917 | +€727 | +2.9% |
| Trade debts | 44 | €8,346 | €2,115 | -€6,231 | -74.7% |
| Suppliers | 440/4 | €8,346 | €2,115 | -€6,231 | -74.7% |
| Taxes, remuneration and social security | 45 | €6,289 | €2,228 | -€4,061 | -64.6% |
| Taxes | 450/3 | €2,491 | - | -€2,491 | |
| Remuneration and social security | 454/9 | €3,798 | €2,228 | -€1,570 | -41.3% |
| Other amounts payable | 47/48 | €130,614 | €183,614 | +€53,000 | +40.6% |
| Remuneration, social security and pensions | 62 | €36,131 | €31,178 | -€4,953 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,061 | €17,747 | +€686 | +4.0% |
| Other operating charges | 640/8 | €1,626 | €2,446 | +€820 | +50.4% |
| Gross operating margin | 9900 | €36,937 | €10,813 | -€26,124 | -70.7% |
| Operating profit (loss) | 9901 | -€17,881 | -€40,558 | -€22,677 | -126.8% |
| Financial income | 75/76B | €778 | €421 | -€357 | -45.9% |
| Recurring financial income | 75 | €778 | €421 | -€357 | -45.9% |
| Financial charges | 65/66B | €4,283 | €5,008 | +€725 | +16.9% |
| Recurring financial charges | 65 | €4,283 | €5,008 | +€725 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,386 | -€45,145 | -€23,759 | -111.1% |
| Profit (loss) for the period | 9904 | -€21,386 | -€45,145 | -€23,759 | -111.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,386 | -€45,145 | -€23,759 | -111.1% |
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 11 October 2026 via checked.be.