AUSIM: 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.
AUSIM
Largest movements
- Tangible fixed assets -€50,735
down €50,735 (-6.1%), from €833,601 to €782,866
of which Land and buildings: -€40,410
- Cash +€16,350
up €16,350 (+80.4%), from €20,330 to €36,680
mainly Depreciation (+€50,735) and Net result for the year (+€22,517)
- Debts after one year -€52,291
down €52,291 (-12.7%), from €413,211 to €360,920
- Reserves +€18,504
new in 2025: €18,504
- Other debts -€10,000
down €10,000 (-80.0%), from €12,500 to €2,500
- Depreciation +€7,373
up €7,373 (+17.0%), from €43,362 to €50,735
- Taxes +€6,026
new in 2025: €6,026
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 | €874,331 | €837,913 | -€36,418 | -4.2% |
| Fixed assets | 21/28 | €833,601 | €782,866 | -€50,735 | -6.1% |
| Tangible fixed assets | 22/27 | €833,601 | €782,866 | -€50,735 | -6.1% |
| Land and buildings | 22 | €786,987 | €746,576 | -€40,410 | -5.1% |
| Plant, machinery and equipment | 23 | €46,614 | €36,290 | -€10,324 | -22.1% |
| Current assets | 29/58 | €40,730 | €55,046 | +€14,316 | +35.1% |
| Amounts receivable within one year | 40/41 | €20,254 | €18,023 | -€2,231 | -11.0% |
| Trade receivables | 40 | €7,770 | €9,000 | +€1,230 | +15.8% |
| Other amounts receivable | 41 | €12,484 | €9,023 | -€3,461 | -27.7% |
| Cash at bank and in hand | 54/58 | €20,330 | €36,680 | +€16,350 | +80.4% |
| Deferred charges and accrued income | 490/1 | €146 | €343 | +€198 | +136% |
| Total equity and liabilities | 10/49 | €874,331 | €837,913 | -€36,418 | -4.2% |
| Equity | 10/15 | €345,987 | €368,504 | +€22,517 | +6.5% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | - | €18,504 | +€18,504 | |
| Distributable reserves | 133 | - | €18,504 | +€18,504 | |
| Profit (loss) carried forward | 14 | -€4,013 | €0 | +€4,013 | |
| Amounts payable | 17/49 | €528,344 | €469,408 | -€58,936 | -11.2% |
| Amounts payable after more than one year | 17 | €413,211 | €360,920 | -€52,291 | -12.7% |
| Financial debts | 170/4 | €413,211 | €360,920 | -€52,291 | -12.7% |
| Amounts payable within one year | 42/48 | €114,496 | €107,923 | -€6,574 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €51,467 | €54,820 | +€3,353 | +6.5% |
| Trade debts | 44 | €50,529 | €50,603 | +€73 | +0.1% |
| Suppliers | 440/4 | €50,529 | €50,603 | +€73 | +0.1% |
| Other amounts payable | 47/48 | €12,500 | €2,500 | -€10,000 | -80.0% |
| Accrued charges and deferred income | 492/3 | €636 | €566 | -€70 | -11.1% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,362 | €50,735 | +€7,373 | +17.0% |
| Other operating charges | 640/8 | €7,632 | €6,801 | -€830 | -10.9% |
| Gross operating margin | 9900 | €92,677 | €93,515 | +€838 | +0.9% |
| Operating profit (loss) | 9901 | €41,684 | €35,979 | -€5,705 | -13.7% |
| Financial income | 75/76B | €146 | €343 | +€198 | +136% |
| Recurring financial income | 75 | €146 | €343 | +€198 | +136% |
| Financial charges | 65/66B | €7,956 | €7,779 | -€176 | -2.2% |
| Recurring financial charges | 65 | €7,956 | €7,779 | -€176 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €33,874 | €28,543 | -€5,331 | -15.7% |
| Income taxes | 67/77 | - | €6,026 | +€6,026 | |
| Profit (loss) for the period | 9904 | €33,874 | €22,517 | -€11,357 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,874 | €22,517 | -€11,357 | -33.5% |
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 14 October 2026 via checked.be.