AUSTIN: what changed
Two fiscal 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.
AUSTIN
Largest movements
- Cash -€79,805
down €79,805 (-39.2%), from €203,476 to €123,671
mainly Contributions, distributions and other (-€96,000) and Investment in fixed assets (net) (-€40,269)
- Tangible fixed assets -€9,858
down €9,858 (-3.0%), from €334,096 to €324,238
of which Furniture and vehicles: -€24,335
- Reserves -€78,519
down €78,519 (-19.3%), from €406,322 to €327,803
of which Distributable reserves: -€78,519
- Debts after one year -€21,229
down €21,229 (-40.0%), from €53,067 to €31,837
- Trade debts +€11,420
up €11,420 (+364.2%), from €3,136 to €14,556
- Gross operating margin -€24,336
down €24,336 (-12.6%), from €193,557 to €169,221
- Depreciation -€4,956
down €4,956 (-9.0%), from €55,083 to €50,127
- Other operating charges -€4,201
down €4,201 (-12.7%), from €33,124 to €28,923
- Taxes -€3,076
down €3,076 (-31.9%), from €9,640 to €6,564
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 | €559,444 | €465,139 | -€94,304 | -16.9% |
| Fixed assets | 21/28 | €334,096 | €324,238 | -€9,858 | -3.0% |
| Tangible fixed assets | 22/27 | €334,096 | €324,238 | -€9,858 | -3.0% |
| Land and buildings | 22 | €194,652 | €218,836 | +€24,184 | +12.4% |
| Plant, machinery and equipment | 23 | €91,528 | €81,821 | -€9,708 | -10.6% |
| Furniture and vehicles | 24 | €47,915 | €23,581 | -€24,335 | -50.8% |
| Current assets | 29/58 | €225,348 | €140,902 | -€84,446 | -37.5% |
| Amounts receivable within one year | 40/41 | €13,580 | €10,851 | -€2,729 | -20.1% |
| Trade receivables | 40 | €11,420 | €5,900 | -€5,520 | -48.3% |
| Other amounts receivable | 41 | €2,160 | €4,951 | +€2,791 | +129.2% |
| Cash at bank and in hand | 54/58 | €203,476 | €123,671 | -€79,805 | -39.2% |
| Deferred charges and accrued income | 490/1 | €8,292 | €6,379 | -€1,913 | -23.1% |
| Total equity and liabilities | 10/49 | €559,444 | €465,139 | -€94,304 | -16.9% |
| Equity | 10/15 | €424,922 | €346,403 | -€78,519 | -18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €406,322 | €327,803 | -€78,519 | -19.3% |
| Non-distributable reserves | 130/1 | €2,338 | €2,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,338 | €0 | -€2,338 | -100.0% |
| Other | 1319 | - | €2,338 | +€2,338 | |
| Distributable reserves | 133 | €403,984 | €325,465 | -€78,519 | -19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,521 | €118,736 | -€15,785 | -11.7% |
| Amounts payable after more than one year | 17 | €53,067 | €31,837 | -€21,229 | -40.0% |
| Financial debts | 170/4 | €53,067 | €31,837 | -€21,229 | -40.0% |
| Amounts payable within one year | 42/48 | €81,455 | €86,899 | +€5,444 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €29,234 | €24,393 | -€4,841 | -16.6% |
| Trade debts | 44 | €3,136 | €14,556 | +€11,420 | +364.2% |
| Suppliers | 440/4 | €3,136 | €14,556 | +€11,420 | +364.2% |
| Taxes, remuneration and social security | 45 | €8,273 | €5,889 | -€2,384 | -28.8% |
| Taxes | 450/3 | €4,124 | €2,610 | -€1,515 | -36.7% |
| Remuneration and social security | 454/9 | €4,149 | €3,279 | -€870 | -21.0% |
| Other amounts payable | 47/48 | €40,812 | €42,062 | +€1,249 | +3.1% |
| Remuneration, social security and pensions | 62 | €60,075 | €60,480 | +€405 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,083 | €50,127 | -€4,956 | -9.0% |
| Other operating charges | 640/8 | €33,124 | €28,923 | -€4,201 | -12.7% |
| Gross operating margin | 9900 | €193,557 | €169,221 | -€24,336 | -12.6% |
| Operating profit (loss) | 9901 | €45,275 | €29,691 | -€15,585 | -34.4% |
| Financial income | 75/76B | €1,583 | €237 | -€1,346 | -85.0% |
| Recurring financial income | 75 | €1,583 | €237 | -€1,346 | -85.0% |
| Financial charges | 65/66B | €6,830 | €5,882 | -€948 | -13.9% |
| Recurring financial charges | 65 | €6,830 | €5,882 | -€948 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €40,028 | €24,045 | -€15,983 | -39.9% |
| Income taxes | 67/77 | €9,640 | €6,564 | -€3,076 | -31.9% |
| Profit (loss) for the period | 9904 | €30,387 | €17,481 | -€12,906 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,387 | €17,481 | -€12,906 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.