AUMAX: 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.
AUMAX
Largest movements
- Tangible fixed assets +€474,900
up €474,900 (+165%), from €287,202 to €762,103
of which Land and buildings: +€411,034
- Cash +€72,283
up €72,283 (+19.0%), from €380,606 to €452,888
mainly Debts after one year (+€502,325) and Net result for the year (+€90,331)
- Receivables within one year +€37,077
up €37,077 (+21.6%), from €171,752 to €208,829
of which Trade receivables: +€21,805
- Debts after one year +€502,325
up €502,325 (+281%), from €178,485 to €680,810
- Profit (loss) carried forward +€90,331
up €90,331 (+22.6%), from €400,404 to €490,734
- Other debts +€58,545
up €58,545 (+781%), from €7,500 to €66,045
- Trade debts -€53,845
down €53,845 (-35.0%), from €153,634 to €99,788
- Tax, wage and social debts -€22,168
down €22,168 (-23.5%), from €94,288 to €72,120
of which Taxes: -€29,382
- Depreciation +€45,803
up €45,803 (+240%), from €19,117 to €64,920
- Taxes +€34,568
up €34,568, from -€5,805 to €28,763
- Gross operating margin +€20,107
up €20,107 (+7.3%), from €275,308 to €295,415
- Financial charges +€18,427
up €18,427 (+1,467%), from €1,256 to €19,683
- Staff costs -€11,877
down €11,877 (-11.5%), from €103,489 to €91,611
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €861,760 | €1,445,669 | +€583,910 | +67.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €306,352 | €781,253 | +€474,900 | +155% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €287,202 | €762,103 | +€474,900 | +165% |
| Land and buildings | 22 | €196,533 | €607,567 | +€411,034 | +209% |
| Plant, machinery and equipment | 23 | €87,333 | €144,396 | +€57,063 | +65.3% |
| Furniture and vehicles | 24 | €3,336 | €10,139 | +€6,803 | +204% |
| Financial fixed assets | 28 | €19,150 | €19,150 | = | 0.0% |
| Current assets | 29/58 | €555,407 | €664,417 | +€109,010 | +19.6% |
| Amounts receivable within one year | 40/41 | €171,752 | €208,829 | +€37,077 | +21.6% |
| Trade receivables | 40 | €154,887 | €176,692 | +€21,805 | +14.1% |
| Other amounts receivable | 41 | €16,865 | €32,137 | +€15,272 | +90.5% |
| Cash at bank and in hand | 54/58 | €380,606 | €452,888 | +€72,283 | +19.0% |
| Deferred charges and accrued income | 490/1 | €3,050 | €2,699 | -€350 | -11.5% |
| Total equity and liabilities | 10/49 | €861,760 | €1,445,669 | +€583,910 | +67.8% |
| Equity | 10/15 | €420,864 | €511,194 | +€90,331 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400,404 | €490,734 | +€90,331 | +22.6% |
| Amounts payable | 17/49 | €440,896 | €934,475 | +€493,579 | +112% |
| Amounts payable after more than one year | 17 | €178,485 | €680,810 | +€502,325 | +281% |
| Financial debts | 170/4 | €178,485 | €680,810 | +€502,325 | +281% |
| Amounts payable within one year | 42/48 | €260,421 | €245,453 | -€14,969 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Trade debts | 44 | €153,634 | €99,788 | -€53,845 | -35.0% |
| Suppliers | 440/4 | €153,634 | €99,788 | -€53,845 | -35.0% |
| Taxes, remuneration and social security | 45 | €94,288 | €72,120 | -€22,168 | -23.5% |
| Taxes | 450/3 | €62,603 | €33,221 | -€29,382 | -46.9% |
| Remuneration and social security | 454/9 | €31,684 | €38,898 | +€7,214 | +22.8% |
| Other amounts payable | 47/48 | €7,500 | €66,045 | +€58,545 | +781% |
| Accrued charges and deferred income | 492/3 | €1,990 | €8,212 | +€6,223 | +313% |
| Remuneration, social security and pensions | 62 | €103,489 | €91,611 | -€11,877 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,117 | €64,920 | +€45,803 | +240% |
| Other operating charges | 640/8 | €158 | €108 | -€49 | -31.3% |
| Gross operating margin | 9900 | €275,308 | €295,415 | +€20,107 | +7.3% |
| Operating profit (loss) | 9901 | €152,545 | €138,775 | -€13,769 | -9.0% |
| Financial income | 75/76B | €3 | €1 | -€2 | -76.5% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -76.5% |
| Financial charges | 65/66B | €1,256 | €19,683 | +€18,427 | +1,467% |
| Recurring financial charges | 65 | €1,256 | €19,683 | +€18,427 | +1,467% |
| Profit (loss) for the period before taxes | 9903 | €151,292 | €119,093 | -€32,199 | -21.3% |
| Income taxes | 67/77 | -€5,805 | €28,763 | +€34,568 | |
| Profit (loss) for the period | 9904 | €157,097 | €90,331 | -€66,766 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €157,097 | €90,331 | -€66,766 | -42.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.