AUSILIO: 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.
AUSILIO
Largest movements
- Cash -€11,512
down €11,512 (-50.7%), from €22,718 to €11,206
mainly Net result for the year (-€10,142) and Investment in fixed assets (net) (-€7,728)
- Tangible fixed assets -€10,077
down €10,077 (-30.3%), from €33,274 to €23,196
of which Furniture and vehicles: -€11,906
- Receivables within one year -€3,003
down €3,003 (-17.2%), from €17,492 to €14,489
of which Trade receivables: -€7,708
- Deferred charges and accrued income +€1,569
up €1,569 (+72.1%), from €2,177 to €3,746
- Profit (loss) carried forward -€10,142
new in 2025: -€10,142
- Current portion of long-term debt -€6,050
no longer reported in 2025 (was €6,050)
- Other debts -€3,108
down €3,108 (-93.9%), from €3,309 to €201
- Tax, wage and social debts -€1,629
no longer reported in 2025 (was €1,629)
- Trade debts -€1,607
no longer reported in 2025 (was €1,607)
- Gross operating margin -€20,140
down €20,140 (-60.3%), from €33,426 to €13,286
- Taxes -€2,347
down €2,347 (-94.8%), from €2,476 to €129
- Depreciation +€1,746
up €1,746 (+10.9%), from €16,059 to €17,805
- Financial income +€1,032
up €1,032 (+1,881%), from €55 to €1,087
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 | €93,389 | €70,853 | -€22,536 | -24.1% |
| Fixed assets | 21/28 | €33,274 | €23,196 | -€10,077 | -30.3% |
| Tangible fixed assets | 22/27 | €33,274 | €23,196 | -€10,077 | -30.3% |
| Plant, machinery and equipment | 23 | €10,806 | €11,122 | +€316 | +2.9% |
| Furniture and vehicles | 24 | €22,468 | €10,562 | -€11,906 | -53.0% |
| Other tangible fixed assets | 26 | - | €1,513 | +€1,513 | |
| Current assets | 29/58 | €60,115 | €47,657 | -€12,459 | -20.7% |
| Amounts receivable within one year | 40/41 | €17,492 | €14,489 | -€3,003 | -17.2% |
| Trade receivables | 40 | €14,968 | €7,260 | -€7,708 | -51.5% |
| Other amounts receivable | 41 | €2,524 | €7,229 | +€4,705 | +186% |
| Current investments | 50/53 | €17,728 | €18,216 | +€488 | +2.8% |
| Cash at bank and in hand | 54/58 | €22,718 | €11,206 | -€11,512 | -50.7% |
| Deferred charges and accrued income | 490/1 | €2,177 | €3,746 | +€1,569 | +72.1% |
| Total equity and liabilities | 10/49 | €93,389 | €70,853 | -€22,536 | -24.1% |
| Equity | 10/15 | €80,366 | €70,224 | -€10,142 | -12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,166 | €74,166 | = | 0.0% |
| Distributable reserves | 133 | €74,166 | €74,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,142 | -€10,142 | |
| Amounts payable | 17/49 | €13,023 | €629 | -€12,394 | -95.2% |
| Amounts payable within one year | 42/48 | €13,023 | €629 | -€12,394 | -95.2% |
| Current portion of amounts payable after more than one year | 42 | €6,050 | - | -€6,050 | |
| Financial debts | 43 | €428 | €428 | +€0 | +0.1% |
| Credit institutions | 430/8 | €428 | €428 | +€0 | +0.1% |
| Trade debts | 44 | €1,607 | - | -€1,607 | |
| Suppliers | 440/4 | €1,607 | - | -€1,607 | |
| Taxes, remuneration and social security | 45 | €1,629 | - | -€1,629 | |
| Taxes | 450/3 | €1,629 | - | -€1,629 | |
| Other amounts payable | 47/48 | €3,309 | €201 | -€3,108 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,059 | €17,805 | +€1,746 | +10.9% |
| Other operating charges | 640/8 | €6,222 | €6,312 | +€90 | +1.5% |
| Gross operating margin | 9900 | €33,426 | €13,286 | -€20,140 | -60.3% |
| Operating profit (loss) | 9901 | €11,144 | -€10,832 | -€21,976 | |
| Financial income | 75/76B | €55 | €1,087 | +€1,032 | +1,881% |
| Recurring financial income | 75 | €55 | €1,087 | +€1,032 | +1,881% |
| Financial charges | 65/66B | €360 | €268 | -€92 | -25.6% |
| Recurring financial charges | 65 | €360 | €268 | -€92 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €10,839 | -€10,013 | -€20,852 | |
| Income taxes | 67/77 | €2,476 | €129 | -€2,347 | -94.8% |
| Profit (loss) for the period | 9904 | €8,363 | -€10,142 | -€18,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,363 | -€10,142 | -€18,505 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.