AUTer Circle: 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.
AUTer Circle
Largest movements
- Receivables within one year -€40,419
down €40,419 (-99.2%), from €40,756 to €337
of which Trade receivables: -€40,756
- Cash -€13,916
down €13,916 (-12.5%), from €111,216 to €97,299
mainly Contributions, distributions and other (-€110,868) and Other debts (-€27,195)
- Tangible fixed assets -€10,153
down €10,153 (-36.8%), from €27,566 to €17,413
- Other debts -€27,195
down €27,195 (-22.4%), from €121,433 to €94,238
- Tax, wage and social debts -€22,008
down €22,008 (-55.7%), from €39,534 to €17,526
- Accrued charges and deferred income -€16,000
down €16,000 (-100.0%), from €16,000 to €0
- Gross operating margin -€42,311
down €42,311 (-21.7%), from €195,149 to €152,838
- Taxes -€10,579
down €10,579 (-25.5%), from €41,470 to €30,891
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 | €181,060 | €116,703 | -€64,356 | -35.5% |
| Fixed assets | 21/28 | €27,566 | €17,413 | -€10,153 | -36.8% |
| Tangible fixed assets | 22/27 | €27,566 | €17,413 | -€10,153 | -36.8% |
| Furniture and vehicles | 24 | €27,566 | €17,413 | -€10,153 | -36.8% |
| Current assets | 29/58 | €153,494 | €99,290 | -€54,203 | -35.3% |
| Amounts receivable within one year | 40/41 | €40,756 | €337 | -€40,419 | -99.2% |
| Trade receivables | 40 | €40,756 | €0 | -€40,756 | -100.0% |
| Other amounts receivable | 41 | €0 | €337 | +€337 | |
| Cash at bank and in hand | 54/58 | €111,216 | €97,299 | -€13,916 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,654 | +€133 | +8.7% |
| Total equity and liabilities | 10/49 | €181,060 | €116,703 | -€64,356 | -35.5% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €178,060 | €113,703 | -€64,356 | -36.1% |
| Amounts payable within one year | 42/48 | €162,060 | €113,703 | -€48,356 | -29.8% |
| Trade debts | 44 | €1,093 | €1,939 | +€847 | +77.5% |
| Suppliers | 440/4 | €1,093 | €1,939 | +€847 | +77.5% |
| Taxes, remuneration and social security | 45 | €39,534 | €17,526 | -€22,008 | -55.7% |
| Taxes | 450/3 | €39,534 | €17,526 | -€22,008 | -55.7% |
| Other amounts payable | 47/48 | €121,433 | €94,238 | -€27,195 | -22.4% |
| Accrued charges and deferred income | 492/3 | €16,000 | €0 | -€16,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,153 | €10,153 | = | 0.0% |
| Other operating charges | 640/8 | €695 | €713 | +€18 | +2.6% |
| Gross operating margin | 9900 | €195,149 | €152,838 | -€42,311 | -21.7% |
| Operating profit (loss) | 9901 | €184,301 | €141,972 | -€42,329 | -23.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €213 | +€144 | +208.6% |
| Recurring financial charges | 65 | €69 | €213 | +€144 | +208.6% |
| Profit (loss) for the period before taxes | 9903 | €184,232 | €141,759 | -€42,473 | -23.1% |
| Income taxes | 67/77 | €41,470 | €30,891 | -€10,579 | -25.5% |
| Profit (loss) for the period | 9904 | €142,762 | €110,868 | -€31,894 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €142,762 | €110,868 | -€31,894 | -22.3% |
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 3 October 2026 via checked.be.