AUPM: 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.
AUPM
Largest movements
- Cash -€18,381
down €18,381 (-91.9%), from €20,006 to €1,625
mainly Trade debts (-€9,562) and Net result for the year (-€5,546)
- Stocks and contracts +€4,509
up €4,509 (+73.8%), from €6,110 to €10,619
- Receivables within one year -€676
down €676 (-65.3%), from €1,035 to €359
of which Trade receivables: -€552
- Trade debts -€9,562
down €9,562 (-90.0%), from €10,622 to €1,060
- Profit (loss) carried forward -€5,546
down €5,546 (-65.5%), from -€8,471 to -€14,017
- Other debts +€560
up €560 (+11.2%), from €5,000 to €5,560
- Gross operating margin +€3,991
up €3,991 (+46.9%), from -€8,506 to -€4,514
- Financial charges +€592
up €592 (+1519.1%), from €39 to €631
- Other operating charges +€400
new in 2025: €400
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 | €27,150 | €12,603 | -€14,548 | -53.6% |
| Current assets | 29/58 | €27,150 | €12,603 | -€14,548 | -53.6% |
| Stocks and contracts in progress | 3 | €6,110 | €10,619 | +€4,509 | +73.8% |
| Stocks | 30/36 | €6,110 | €10,619 | +€4,509 | +73.8% |
| Amounts receivable within one year | 40/41 | €1,035 | €359 | -€676 | -65.3% |
| Trade receivables | 40 | €718 | €166 | -€552 | -76.9% |
| Other amounts receivable | 41 | €317 | €193 | -€124 | -39.2% |
| Cash at bank and in hand | 54/58 | €20,006 | €1,625 | -€18,381 | -91.9% |
| Total equity and liabilities | 10/49 | €27,150 | €12,603 | -€14,548 | -53.6% |
| Equity | 10/15 | €11,529 | €5,983 | -€5,546 | -48.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,471 | -€14,017 | -€5,546 | -65.5% |
| Amounts payable | 17/49 | €15,622 | €6,620 | -€9,002 | -57.6% |
| Amounts payable within one year | 42/48 | €15,622 | €6,620 | -€9,002 | -57.6% |
| Trade debts | 44 | €10,622 | €1,060 | -€9,562 | -90.0% |
| Suppliers | 440/4 | €10,622 | €1,060 | -€9,562 | -90.0% |
| Other amounts payable | 47/48 | €5,000 | €5,560 | +€560 | +11.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€8,506 | -€4,514 | +€3,991 | +46.9% |
| Operating profit (loss) | 9901 | -€8,506 | -€4,914 | +€3,591 | +42.2% |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €39 | €631 | +€592 | +1519.1% |
| Recurring financial charges | 65 | €39 | €631 | +€592 | +1519.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,471 | -€5,546 | +€2,926 | +34.5% |
| Profit (loss) for the period | 9904 | -€8,471 | -€5,546 | +€2,926 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,471 | -€5,546 | +€2,926 | +34.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.