AUP TEAM: 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.
AUP TEAM
Largest movements
- Cash -€14,415
down €14,415 (-54.8%), from €26,324 to €11,909
mainly Investment in fixed assets (net) (-€36,926) and Debts after one year (-€8,025)
- Tangible fixed assets +€9,273
up €9,273 (+12.3%), from €75,587 to €84,860
- Deferred charges and accrued income -€1,525
down €1,525 (-44.8%), from €3,400 to €1,876
- Debts after one year -€8,025
down €8,025 (-35.4%), from €22,652 to €14,627
- Current portion of long-term debt -€5,049
down €5,049 (-15.4%), from €32,716 to €27,667
- Profit (loss) carried forward +€4,661
up €4,661 (+23.0%), from €20,273 to €24,934
- Trade debts +€3,603
up €3,603 (+25.6%), from €14,088 to €17,691
- Other debts -€3,339
down €3,339 (-34.6%), from €9,655 to €6,316
- Gross operating margin +€24,607
up €24,607 (+24.9%), from €98,937 to €123,544
- Depreciation +€9,394
up €9,394 (+51.4%), from €18,259 to €27,653
- Taxes +€6,564
up €6,564 (+166%), from €3,949 to €10,513
- Financial charges +€3,128
up €3,128 (+62.6%), from €4,994 to €8,122
- Staff costs +€2,984
up €2,984 (+4.7%), from €63,440 to €66,424
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 | €143,659 | €136,350 | -€7,309 | -5.1% |
| Fixed assets | 21/28 | €75,587 | €84,860 | +€9,273 | +12.3% |
| Tangible fixed assets | 22/27 | €75,587 | €84,860 | +€9,273 | +12.3% |
| Furniture and vehicles | 24 | €75,587 | €84,860 | +€9,273 | +12.3% |
| Current assets | 29/58 | €68,072 | €51,490 | -€16,582 | -24.4% |
| Amounts receivable within one year | 40/41 | €38,347 | €37,705 | -€642 | -1.7% |
| Trade receivables | 40 | €38,347 | €37,705 | -€642 | -1.7% |
| Cash at bank and in hand | 54/58 | €26,324 | €11,909 | -€14,415 | -54.8% |
| Deferred charges and accrued income | 490/1 | €3,400 | €1,876 | -€1,525 | -44.8% |
| Total equity and liabilities | 10/49 | €143,659 | €136,350 | -€7,309 | -5.1% |
| Equity | 10/15 | €39,223 | €43,884 | +€4,661 | +11.9% |
| Contributions | 10/11 | €18,950 | €18,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,273 | €24,934 | +€4,661 | +23.0% |
| Amounts payable | 17/49 | €104,436 | €92,466 | -€11,970 | -11.5% |
| Amounts payable after more than one year | 17 | €22,652 | €14,627 | -€8,025 | -35.4% |
| Financial debts | 170/4 | €22,652 | €14,627 | -€8,025 | -35.4% |
| Amounts payable within one year | 42/48 | €81,784 | €77,839 | -€3,945 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €32,716 | €27,667 | -€5,049 | -15.4% |
| Financial debts | 43 | - | €312 | +€312 | |
| Credit institutions | 430/8 | - | €312 | +€312 | |
| Trade debts | 44 | €14,088 | €17,691 | +€3,603 | +25.6% |
| Suppliers | 440/4 | €14,088 | €17,691 | +€3,603 | +25.6% |
| Taxes, remuneration and social security | 45 | €25,325 | €25,853 | +€528 | +2.1% |
| Taxes | 450/3 | €16,920 | €20,654 | +€3,733 | +22.1% |
| Remuneration and social security | 454/9 | €8,405 | €5,199 | -€3,206 | -38.1% |
| Other amounts payable | 47/48 | €9,655 | €6,316 | -€3,339 | -34.6% |
| Remuneration, social security and pensions | 62 | €63,440 | €66,424 | +€2,984 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,259 | €27,653 | +€9,394 | +51.4% |
| Other operating charges | 640/8 | €4,408 | €6,170 | +€1,762 | +40.0% |
| Gross operating margin | 9900 | €98,937 | €123,544 | +€24,607 | +24.9% |
| Operating profit (loss) | 9901 | €12,829 | €23,297 | +€10,467 | +81.6% |
| Financial charges | 65/66B | €4,994 | €8,122 | +€3,128 | +62.6% |
| Recurring financial charges | 65 | €4,994 | €8,122 | +€3,128 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €7,835 | €15,174 | +€7,339 | +93.7% |
| Income taxes | 67/77 | €3,949 | €10,513 | +€6,564 | +166% |
| Profit (loss) for the period | 9904 | €3,886 | €4,661 | +€775 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,886 | €4,661 | +€775 | +19.9% |
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 19 October 2026 via checked.be.