AUQUIER: 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.
AUQUIER
Largest movements
- Receivables within one year -€46,474
down €46,474 (-31.7%), from €146,616 to €100,142
of which Trade receivables: -€38,443
- Tangible fixed assets +€26,344
up €26,344 (+16.7%), from €157,307 to €183,651
of which Other tangible fixed assets: +€13,373
- Deferred charges and accrued income +€12,388
new in 2025: €12,388
- Stocks and contracts +€5,976
up €5,976 (+45.5%), from €13,125 to €19,101
- Reserves -€84,663
down €84,663 (-54.2%), from €156,287 to €71,625
of which Distributable reserves: -€84,663
- Profit (loss) carried forward +€59,465
no longer reported in 2025 (was -€59,465)
- Tax, wage and social debts -€22,885
down €22,885 (-41.5%), from €55,126 to €32,241
of which Remuneration and social security: -€16,376
- Trade debts +€22,017
up €22,017 (+41.8%), from €52,641 to €74,658
- Debts after one year +€19,632
up €19,632 (+26.6%), from €73,752 to €93,385
- Staff costs -€63,954
down €63,954 (-18.7%), from €342,375 to €278,421
- Gross operating margin -€25,276
down €25,276 (-7.7%), from €329,371 to €304,095
- Depreciation +€15,602
up €15,602 (+97.5%), from €16,010 to €31,612
- Other operating charges -€7,913
down €7,913 (-54.0%), from €14,644 to €6,731
- Taxes -€5,697
down €5,697 (-61.9%), from €9,202 to €3,504
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 | €355,648 | €354,179 | -€1,469 | -0.4% |
| Fixed assets | 21/28 | €172,800 | €199,144 | +€26,344 | +15.2% |
| Tangible fixed assets | 22/27 | €157,307 | €183,651 | +€26,344 | +16.7% |
| Plant, machinery and equipment | 23 | €147,342 | €158,341 | +€10,999 | +7.5% |
| Furniture and vehicles | 24 | €9,965 | €11,937 | +€1,972 | +19.8% |
| Other tangible fixed assets | 26 | - | €13,373 | +€13,373 | |
| Financial fixed assets | 28 | €15,493 | €15,493 | = | 0.0% |
| Current assets | 29/58 | €182,848 | €155,035 | -€27,814 | -15.2% |
| Stocks and contracts in progress | 3 | €13,125 | €19,101 | +€5,976 | +45.5% |
| Stocks | 30/36 | €13,125 | €19,101 | +€5,976 | +45.5% |
| Amounts receivable within one year | 40/41 | €146,616 | €100,142 | -€46,474 | -31.7% |
| Trade receivables | 40 | €60,465 | €22,022 | -€38,443 | -63.6% |
| Other amounts receivable | 41 | €86,151 | €78,120 | -€8,031 | -9.3% |
| Cash at bank and in hand | 54/58 | €23,108 | €23,404 | +€296 | +1.3% |
| Deferred charges and accrued income | 490/1 | - | €12,388 | +€12,388 | |
| Total equity and liabilities | 10/49 | €355,648 | €354,179 | -€1,469 | -0.4% |
| Equity | 10/15 | €158,796 | €133,598 | -€25,198 | -15.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €156,287 | €71,625 | -€84,663 | -54.2% |
| Non-distributable reserves | 130/1 | €11,338 | €11,338 | = | 0.0% |
| Legal reserve | 130 | €11,338 | €11,338 | = | 0.0% |
| Distributable reserves | 133 | €144,950 | €60,287 | -€84,663 | -58.4% |
| Profit (loss) carried forward | 14 | -€59,465 | - | +€59,465 | |
| Amounts payable | 17/49 | €196,853 | €220,581 | +€23,729 | +12.1% |
| Amounts payable after more than one year | 17 | €73,752 | €93,385 | +€19,632 | +26.6% |
| Financial debts | 170/4 | €73,752 | €93,385 | +€19,632 | +26.6% |
| Amounts payable within one year | 42/48 | €122,765 | €127,196 | +€4,432 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €14,998 | €20,297 | +€5,299 | +35.3% |
| Trade debts | 44 | €52,641 | €74,658 | +€22,017 | +41.8% |
| Suppliers | 440/4 | €52,641 | €74,658 | +€22,017 | +41.8% |
| Taxes, remuneration and social security | 45 | €55,126 | €32,241 | -€22,885 | -41.5% |
| Taxes | 450/3 | €10,581 | €4,072 | -€6,509 | -61.5% |
| Remuneration and social security | 454/9 | €44,545 | €28,169 | -€16,376 | -36.8% |
| Accrued charges and deferred income | 492/3 | €335 | - | -€335 | |
| Non-recurring operating income | 76A | €3,147 | €5,000 | +€1,853 | +58.9% |
| Remuneration, social security and pensions | 62 | €342,375 | €278,421 | -€63,954 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,010 | €31,612 | +€15,602 | +97.5% |
| Other operating charges | 640/8 | €14,644 | €6,731 | -€7,913 | -54.0% |
| Gross operating margin | 9900 | €329,371 | €304,095 | -€25,276 | -7.7% |
| Operating profit (loss) | 9901 | -€43,658 | -€12,670 | +€30,989 | +71.0% |
| Financial income | 75/76B | €74 | €12 | -€62 | -83.2% |
| Recurring financial income | 75 | €74 | €12 | -€62 | -83.2% |
| Financial charges | 65/66B | €6,679 | €9,037 | +€2,357 | +35.3% |
| Recurring financial charges | 65 | €6,679 | €9,037 | +€2,357 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€50,263 | -€21,694 | +€28,570 | +56.8% |
| Income taxes | 67/77 | €9,202 | €3,504 | -€5,697 | -61.9% |
| Profit (loss) for the period | 9904 | -€59,465 | -€25,198 | +€34,267 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,465 | -€25,198 | +€34,267 | +57.6% |
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 21 October 2026 via checked.be.