AUSTER: 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.
AUSTER
Largest movements
- Tangible fixed assets -€259,234
down €259,234 (-57.3%), from €452,646 to €193,412
of which Land and buildings: -€261,184
- Cash +€78,698
up €78,698 (+568.6%), from €13,841 to €92,538
mainly Net result for the year (+€492,480) and Investment in fixed assets (net) (+€231,376)
- Receivables within one year +€18,407
up €18,407 (+92.0%), from €20,016 to €38,423
of which Trade receivables: +€18,407
- Debts after one year -€658,504
down €658,504 (-70.4%), from €935,824 to €277,320
- Profit (loss) carried forward +€492,480
up €492,480 (+9.6%), from -€5.2m to -€4.7m
- Current portion of long-term debt -€11,534
down €11,534 (-38.7%), from €29,769 to €18,235
- Trade debts +€11,073
up €11,073 (+190.4%), from €5,815 to €16,888
- Other debts +€10,177
up €10,177 (+134.7%), from €7,556 to €17,733
- Gross operating margin +€450,075
up €450,075 (+446.3%), from €100,847 to €550,921
- Depreciation -€27,768
down €27,768 (-49.9%), from €55,625 to €27,858
- Financial charges -€11,200
down €11,200 (-30.4%), from €36,844 to €25,645
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 | €486,861 | €325,628 | -€161,232 | -33.1% |
| Fixed assets | 21/28 | €452,646 | €193,412 | -€259,234 | -57.3% |
| Tangible fixed assets | 22/27 | €452,646 | €193,412 | -€259,234 | -57.3% |
| Land and buildings | 22 | €450,398 | €189,214 | -€261,184 | -58.0% |
| Plant, machinery and equipment | 23 | €538 | €328 | -€210 | -39.1% |
| Furniture and vehicles | 24 | €1,710 | €3,869 | +€2,160 | +126.3% |
| Current assets | 29/58 | €34,215 | €132,217 | +€98,002 | +286.4% |
| Amounts receivable within one year | 40/41 | €20,016 | €38,423 | +€18,407 | +92.0% |
| Trade receivables | 40 | €19,511 | €37,918 | +€18,407 | +94.3% |
| Other amounts receivable | 41 | €505 | €505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,841 | €92,538 | +€78,698 | +568.6% |
| Deferred charges and accrued income | 490/1 | €358 | €1,255 | +€897 | +250.9% |
| Total equity and liabilities | 10/49 | €486,861 | €325,628 | -€161,232 | -33.1% |
| Equity | 10/15 | -€500,616 | -€8,136 | +€492,480 | +98.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,635,860 | €4,635,860 | = | 0.0% |
| Distributable reserves | 133 | €4,635,860 | €4,635,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,155,076 | -€4,662,596 | +€492,480 | +9.6% |
| Amounts payable | 17/49 | €987,476 | €333,765 | -€653,712 | -66.2% |
| Amounts payable after more than one year | 17 | €935,824 | €277,320 | -€658,504 | -70.4% |
| Financial debts | 170/4 | €935,824 | €277,320 | -€658,504 | -70.4% |
| Amounts payable within one year | 42/48 | €51,652 | €56,445 | +€4,792 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €29,769 | €18,235 | -€11,534 | -38.7% |
| Trade debts | 44 | €5,815 | €16,888 | +€11,073 | +190.4% |
| Suppliers | 440/4 | €5,815 | €16,888 | +€11,073 | +190.4% |
| Taxes, remuneration and social security | 45 | €8,512 | €3,589 | -€4,924 | -57.8% |
| Taxes | 450/3 | €8,512 | €3,589 | -€4,924 | -57.8% |
| Other amounts payable | 47/48 | €7,556 | €17,733 | +€10,177 | +134.7% |
| Non-recurring operating income | 76A | - | €564,987 | +€564,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,625 | €27,858 | -€27,768 | -49.9% |
| Other operating charges | 640/8 | €5,142 | €4,882 | -€261 | -5.1% |
| Gross operating margin | 9900 | €100,847 | €550,921 | +€450,075 | +446.3% |
| Operating profit (loss) | 9901 | €40,079 | €518,182 | +€478,103 | +1192.9% |
| Financial income | 75/76B | €4,964 | €83 | -€4,881 | -98.3% |
| Recurring financial income | 75 | €4,964 | €83 | -€4,881 | -98.3% |
| Financial charges | 65/66B | €36,844 | €25,645 | -€11,200 | -30.4% |
| Recurring financial charges | 65 | €36,844 | €25,645 | -€11,200 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €8,199 | €492,621 | +€484,422 | +5908.6% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €8,199 | €492,480 | +€484,281 | +5906.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,199 | €492,480 | +€484,281 | +5906.9% |
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 11 October 2026 via checked.be.