Austera: 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.
Austera
Largest movements
- Cash -€77,598
down €77,598 (-98.7%), from €78,610 to €1,012
mainly Net result for the year (-€50,895) and Tax, wage and social debts (-€11,127)
- Receivables within one year +€5,430
up €5,430 (+77.9%), from €6,970 to €12,400
of which Trade receivables: +€3,700
- Deferred charges and accrued income -€2,103
down €2,103 (-74.5%), from €2,820 to €718
- Tangible fixed assets -€1,284
down €1,284 (-43.9%), from €2,926 to €1,642
of which Furniture and vehicles: -€1,205
- Profit (loss) carried forward -€50,895
down €50,895, from €47,075 to -€3,820
- Tax, wage and social debts -€11,127
down €11,127 (-46.5%), from €23,916 to €12,790
of which Taxes: -€8,927
- Other debts -€10,542
down €10,542 (-81.7%), from €12,897 to €2,354
- Trade debts -€2,990
down €2,990 (-40.2%), from €7,437 to €4,447
- Gross operating margin -€110,345
down €110,345, from €62,864 to -€47,482
- Taxes -€12,131
down €12,131 (-97.4%), from €12,460 to €329
- Financial charges +€704
up €704 (+64.2%), from €1,096 to €1,801
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,325 | €15,771 | -€75,554 | -82.7% |
| Fixed assets | 21/28 | €2,926 | €1,642 | -€1,284 | -43.9% |
| Tangible fixed assets | 22/27 | €2,926 | €1,642 | -€1,284 | -43.9% |
| Plant, machinery and equipment | 23 | €352 | €273 | -€79 | -22.5% |
| Furniture and vehicles | 24 | €2,574 | €1,369 | -€1,205 | -46.8% |
| Current assets | 29/58 | €88,400 | €14,129 | -€74,270 | -84.0% |
| Amounts receivable within one year | 40/41 | €6,970 | €12,400 | +€5,430 | +77.9% |
| Trade receivables | 40 | €6,970 | €10,670 | +€3,700 | +53.1% |
| Other amounts receivable | 41 | - | €1,730 | +€1,730 | |
| Cash at bank and in hand | 54/58 | €78,610 | €1,012 | -€77,598 | -98.7% |
| Deferred charges and accrued income | 490/1 | €2,820 | €718 | -€2,103 | -74.5% |
| Total equity and liabilities | 10/49 | €91,325 | €15,771 | -€75,554 | -82.7% |
| Equity | 10/15 | €47,076 | -€3,819 | -€50,895 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,075 | -€3,820 | -€50,895 | |
| Amounts payable | 17/49 | €44,249 | €19,591 | -€24,659 | -55.7% |
| Amounts payable within one year | 42/48 | €44,249 | €19,591 | -€24,659 | -55.7% |
| Trade debts | 44 | €7,437 | €4,447 | -€2,990 | -40.2% |
| Suppliers | 440/4 | €7,437 | €4,447 | -€2,990 | -40.2% |
| Taxes, remuneration and social security | 45 | €23,916 | €12,790 | -€11,127 | -46.5% |
| Taxes | 450/3 | €21,716 | €12,790 | -€8,927 | -41.1% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €12,897 | €2,354 | -€10,542 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €1,284 | +€200 | +18.4% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €62,864 | -€47,482 | -€110,345 | |
| Operating profit (loss) | 9901 | €61,432 | -€48,765 | -€110,197 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,096 | €1,801 | +€704 | +64.2% |
| Recurring financial charges | 65 | €1,096 | €1,801 | +€704 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €60,335 | -€50,566 | -€110,901 | |
| Income taxes | 67/77 | €12,460 | €329 | -€12,131 | -97.4% |
| Profit (loss) for the period | 9904 | €47,875 | -€50,895 | -€98,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,875 | -€50,895 | -€98,770 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.