AUNET: 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.
AUNET
Largest movements
- Tangible fixed assets +€23,766
up €23,766 (+134.4%), from €17,678 to €41,444
of which Furniture and vehicles: +€20,336
- Receivables within one year -€12,508
down €12,508 (-41.3%), from €30,270 to €17,762
of which Trade receivables: -€13,838
- Cash +€7,368
up €7,368 (+35.7%), from €20,625 to €27,993
mainly Other debts (+€19,176) and Debts after one year (+€16,227)
- Stocks and contracts +€1,926
up €1,926 (+15.8%), from €12,191 to €14,117
- Reserves -€24,800
down €24,800 (-73.8%), from €33,604 to €8,804
of which Distributable reserves: -€24,800
- Other debts +€19,176
up €19,176 (+127.3%), from €15,062 to €34,238
- Debts after one year +€16,227
up €16,227 (+146.7%), from €11,063 to €27,289
- Trade debts +€8,091
up €8,091 (+76.8%), from €10,534 to €18,624
- Current portion of long-term debt +€5,673
up €5,673 (+162.2%), from €3,497 to €9,170
- Depreciation +€4,891
up €4,891 (+100.8%), from €4,852 to €9,743
- Gross operating margin +€3,468
up €3,468 (+36.1%), from €9,609 to €13,077
- Other operating charges +€1,095
up €1,095 (+60.7%), from €1,804 to €2,899
- Taxes +€1,031
up €1,031 (+47.2%), from €2,186 to €3,217
- Financial charges +€934
up €934 (+88.2%), from €1,059 to €1,992
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 | €80,764 | €101,316 | +€20,552 | +25.4% |
| Fixed assets | 21/28 | €17,678 | €41,444 | +€23,766 | +134.4% |
| Tangible fixed assets | 22/27 | €17,678 | €41,444 | +€23,766 | +134.4% |
| Land and buildings | 22 | €1,242 | €4,672 | +€3,430 | +276.1% |
| Furniture and vehicles | 24 | €16,436 | €36,772 | +€20,336 | +123.7% |
| Current assets | 29/58 | €63,086 | €59,872 | -€3,215 | -5.1% |
| Stocks and contracts in progress | 3 | €12,191 | €14,117 | +€1,926 | +15.8% |
| Stocks | 30/36 | €12,191 | €14,117 | +€1,926 | +15.8% |
| Amounts receivable within one year | 40/41 | €30,270 | €17,762 | -€12,508 | -41.3% |
| Trade receivables | 40 | €28,370 | €14,532 | -€13,838 | -48.8% |
| Other amounts receivable | 41 | €1,900 | €3,230 | +€1,330 | +70.0% |
| Cash at bank and in hand | 54/58 | €20,625 | €27,993 | +€7,368 | +35.7% |
| Total equity and liabilities | 10/49 | €80,764 | €101,316 | +€20,552 | +25.4% |
| Equity | 10/15 | €38,472 | €9,203 | -€29,269 | -76.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,604 | €8,804 | -€24,800 | -73.8% |
| Non-distributable reserves | 130/1 | €804 | €804 | = | 0.0% |
| Reserves not available under the articles | 1311 | €804 | €804 | = | 0.0% |
| Distributable reserves | 133 | €32,800 | €8,000 | -€24,800 | -75.6% |
| Profit (loss) carried forward | 14 | -€1,332 | -€5,800 | -€4,469 | -335.6% |
| Amounts payable | 17/49 | €42,293 | €92,113 | +€49,820 | +117.8% |
| Amounts payable after more than one year | 17 | €11,063 | €27,289 | +€16,227 | +146.7% |
| Financial debts | 170/4 | €11,063 | €27,289 | +€16,227 | +146.7% |
| Amounts payable within one year | 42/48 | €31,230 | €64,824 | +€33,594 | +107.6% |
| Current portion of amounts payable after more than one year | 42 | €3,497 | €9,170 | +€5,673 | +162.2% |
| Trade debts | 44 | €10,534 | €18,624 | +€8,091 | +76.8% |
| Suppliers | 440/4 | €10,534 | €18,624 | +€8,091 | +76.8% |
| Taxes, remuneration and social security | 45 | €2,137 | €2,792 | +€655 | +30.6% |
| Taxes | 450/3 | €2,137 | €2,792 | +€655 | +30.6% |
| Other amounts payable | 47/48 | €15,062 | €34,238 | +€19,176 | +127.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €9,743 | +€4,891 | +100.8% |
| Other operating charges | 640/8 | €1,804 | €2,899 | +€1,095 | +60.7% |
| Gross operating margin | 9900 | €9,609 | €13,077 | +€3,468 | +36.1% |
| Operating profit (loss) | 9901 | €2,954 | €435 | -€2,518 | -85.3% |
| Financial income | 75/76B | €114 | €305 | +€191 | +167.9% |
| Recurring financial income | 75 | €114 | €305 | +€191 | +167.9% |
| Financial charges | 65/66B | €1,059 | €1,992 | +€934 | +88.2% |
| Recurring financial charges | 65 | €1,059 | €1,992 | +€934 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €2,009 | -€1,252 | -€3,261 | |
| Income taxes | 67/77 | €2,186 | €3,217 | +€1,031 | +47.2% |
| Profit (loss) for the period | 9904 | -€177 | -€4,469 | -€4,292 | -2428.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€177 | -€4,469 | -€4,292 | -2428.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.