AUSTIM: 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.
AUSTIM
Largest movements
- Receivables after one year +€500,000
up €500,000 (+250.0%), from €200,000 to €700,000
- Current investments -€482,687
down €482,687 (-33.6%), from €1.4m to €953,191
- Receivables within one year +€134,581
up €134,581 (+126.9%), from €106,083 to €240,664
of which Other amounts receivable: +€71,912
- Other debts +€582,959
up €582,959 (+427.8%), from €136,265 to €719,224
- Reserves -€400,087
down €400,087 (-26.0%), from €1.5m to €1.1m
of which Distributable reserves: -€400,087
- Gross operating margin -€131,974
down €131,974 (-21.2%), from €623,135 to €491,161
- Taxes -€41,692
down €41,692 (-20.8%), from €200,299 to €158,607
- Financial income +€11,577
up €11,577 (+27.7%), from €41,756 to €53,333
- Financial charges +€9,845
up €9,845 (+31.5%), from €31,228 to €41,073
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 | €1,850,827 | €2,023,613 | +€172,786 | +9.3% |
| Fixed assets | 21/28 | €21,809 | €30,848 | +€9,039 | +41.4% |
| Tangible fixed assets | 22/27 | €21,809 | €30,848 | +€9,039 | +41.4% |
| Furniture and vehicles | 24 | €21,809 | €30,848 | +€9,039 | +41.4% |
| Current assets | 29/58 | €1,829,018 | €1,992,765 | +€163,747 | +9.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €700,000 | +€500,000 | +250.0% |
| Other amounts receivable | 291 | €200,000 | €700,000 | +€500,000 | +250.0% |
| Amounts receivable within one year | 40/41 | €106,083 | €240,664 | +€134,581 | +126.9% |
| Trade receivables | 40 | €41,327 | €103,996 | +€62,669 | +151.6% |
| Other amounts receivable | 41 | €64,756 | €136,668 | +€71,912 | +111.1% |
| Current investments | 50/53 | €1,435,878 | €953,191 | -€482,687 | -33.6% |
| Cash at bank and in hand | 54/58 | €64,010 | €60,366 | -€3,643 | -5.7% |
| Deferred charges and accrued income | 490/1 | €23,047 | €38,544 | +€15,497 | +67.2% |
| Total equity and liabilities | 10/49 | €1,850,827 | €2,023,613 | +€172,786 | +9.3% |
| Equity | 10/15 | €1,600,358 | €1,200,271 | -€400,087 | -25.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,538,858 | €1,138,771 | -€400,087 | -26.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,532,708 | €1,132,621 | -€400,087 | -26.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €250,469 | €823,342 | +€572,873 | +228.7% |
| Amounts payable within one year | 42/48 | €215,984 | €801,194 | +€585,210 | +271.0% |
| Trade debts | 44 | €32 | €5,717 | +€5,685 | +17660.1% |
| Suppliers | 440/4 | €32 | €5,717 | +€5,685 | +17660.1% |
| Taxes, remuneration and social security | 45 | €79,686 | €76,253 | -€3,433 | -4.3% |
| Taxes | 450/3 | €79,686 | €76,253 | -€3,433 | -4.3% |
| Other amounts payable | 47/48 | €136,265 | €719,224 | +€582,959 | +427.8% |
| Accrued charges and deferred income | 492/3 | €34,485 | €22,148 | -€12,337 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,747 | €7,011 | +€2,263 | +47.7% |
| Other operating charges | 640/8 | €1,851 | €2,044 | +€193 | +10.4% |
| Gross operating margin | 9900 | €623,135 | €491,161 | -€131,974 | -21.2% |
| Operating profit (loss) | 9901 | €616,537 | €482,106 | -€134,431 | -21.8% |
| Financial income | 75/76B | €41,756 | €53,333 | +€11,577 | +27.7% |
| Recurring financial income | 75 | €41,756 | €53,333 | +€11,577 | +27.7% |
| Financial charges | 65/66B | €31,228 | €41,073 | +€9,845 | +31.5% |
| Recurring financial charges | 65 | €31,228 | €41,073 | +€9,845 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €627,066 | €494,367 | -€132,699 | -21.2% |
| Income taxes | 67/77 | €200,299 | €158,607 | -€41,692 | -20.8% |
| Profit (loss) for the period | 9904 | €426,767 | €335,760 | -€91,007 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €426,767 | €335,760 | -€91,007 | -21.3% |
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 12 October 2026 via checked.be.