Austin AP: 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 AP
Largest movements
- Financial fixed assets +€1.0m
up €1.0m (+103.0%), from €990,000 to €2.0m
- Receivables within one year -€31,347
down €31,347 (-15.0%), from €208,320 to €176,973
of which Trade receivables: -€23,293
- Reserves +€630,115
up €630,115 (+524.4%), from €120,149 to €750,264
of which Distributable reserves: +€588,609
- Other debts +€200,000
new in 2026: €200,000
- Debts after one year +€150,000
new in 2026: €150,000
- Gross operating margin +€413,340
up €413,340, from -€176,528 to €236,812
- Financial income +€398,222
up €398,222 (+197.4%), from €201,780 to €600,002
- Financial charges +€5,762
up €5,762 (+7335.7%), from €79 to €5,841
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,276,540 | €2,263,759 | +€987,219 | +77.3% |
| Fixed assets | 21/28 | €991,056 | €2,010,252 | +€1.0m | +102.8% |
| Tangible fixed assets | 22/27 | €1,056 | €791 | -€265 | -25.1% |
| Furniture and vehicles | 24 | €1,056 | €791 | -€265 | -25.1% |
| Financial fixed assets | 28 | €990,000 | €2,009,461 | +€1.0m | +103.0% |
| Current assets | 29/58 | €285,483 | €253,506 | -€31,977 | -11.2% |
| Amounts receivable within one year | 40/41 | €208,320 | €176,973 | -€31,347 | -15.0% |
| Trade receivables | 40 | €98,959 | €75,665 | -€23,293 | -23.5% |
| Other amounts receivable | 41 | €109,362 | €101,308 | -€8,054 | -7.4% |
| Cash at bank and in hand | 54/58 | €73,633 | €72,396 | -€1,238 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,530 | €4,138 | +€608 | +17.2% |
| Total equity and liabilities | 10/49 | €1,276,540 | €2,263,759 | +€987,219 | +77.3% |
| Equity | 10/15 | €1,220,149 | €1,850,264 | +€630,115 | +51.6% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Capital | 10 | €1,100,000 | €1,100,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Uncalled capital | 101 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €120,149 | €750,264 | +€630,115 | +524.4% |
| Non-distributable reserves | 130/1 | €6,007 | €47,513 | +€41,506 | +690.9% |
| Legal reserve | 130 | €6,007 | €47,513 | +€41,506 | +690.9% |
| Distributable reserves | 133 | €114,141 | €702,751 | +€588,609 | +515.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,391 | €413,495 | +€357,104 | +633.3% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Financial debts | 170/4 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €56,391 | €257,880 | +€201,489 | +357.3% |
| Trade debts | 44 | €56,391 | €50,750 | -€5,641 | -10.0% |
| Suppliers | 440/4 | €56,391 | €50,750 | -€5,641 | -10.0% |
| Taxes, remuneration and social security | 45 | - | €7,130 | +€7,130 | |
| Taxes | 450/3 | - | €7,130 | +€7,130 | |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | - | €5,615 | +€5,615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €265 | = | 0.0% |
| Other operating charges | 640/8 | €598 | €593 | -€5 | -0.8% |
| Gross operating margin | 9900 | -€176,528 | €236,812 | +€413,340 | |
| Operating profit (loss) | 9901 | -€177,391 | €235,954 | +€413,345 | |
| Financial income | 75/76B | €201,780 | €600,002 | +€398,222 | +197.4% |
| Recurring financial income | 75 | €201,780 | €600,002 | +€398,222 | +197.4% |
| Financial charges | 65/66B | €79 | €5,841 | +€5,762 | +7335.7% |
| Recurring financial charges | 65 | €79 | €5,841 | +€5,762 | +7335.7% |
| Profit (loss) for the period before taxes | 9903 | €24,311 | €830,115 | +€805,804 | +3314.6% |
| Profit (loss) for the period | 9904 | €24,311 | €830,115 | +€805,804 | +3314.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,311 | €830,115 | +€805,804 | +3314.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.