AUTERCA.NET: 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.
AUTERCA.NET
Largest movements
- Financial fixed assets -€35.3m
down €35.3m (-58.6%), from €60.3m to €25.0m
of which Other financial fixed assets: -€35.3m
- Current investments +€19.0m
up €19.0m (+379%), from €5.0m to €24.1m
- Cash +€16.2m
up €16.2m (+1,694%), from €954,665 to €17.1m
mainly Investment in fixed assets (net) (+€35.3m) and Net result for the year (+€5.4m)
- Receivables within one year -€820,863
down €820,863 (-30.4%), from €2.7m to €1.9m
- Contributions -€8.8m
down €8.8m (-98.2%), from €9.0m to €161,500
- Profit (loss) carried forward +€5.4m
up €5.4m (+54.6%), from -€9.8m to -€4.5m
- Other debts +€2.5m
up €2.5m (+4.0%), from €60.8m to €63.2m
- Current portion of long-term debt -€833,333
down €833,333 (-100%), from €833,333 to €0
- Tax, wage and social debts +€715,084
new in 2025: €715,084
- Financial income +€9.9m
up €9.9m (+197%), from €5.0m to €14.9m
of which Financial income: +€8.3m
- Financial charges +€6.8m
up €6.8m (+592%), from €1.2m to €8.0m
of which Non-recurring financial charges: +€3.9m
- Taxes +€1.1m
new in 2025: €1.1m
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.
Derived cash bridge
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 | €69,205,692 | €68,038,967 | -€1.2m | -1.7% |
| Fixed assets | 21/28 | €60,279,177 | €24,963,173 | -€35.3m | -58.6% |
| Financial fixed assets | 28 | €60,279,177 | €24,963,173 | -€35.3m | -58.6% |
| Affiliated companies | 280/1 | €24,963,173 | €24,963,173 | = | 0.0% |
| Participating interests | 280 | €24,963,173 | €24,963,173 | = | 0.0% |
| Other financial fixed assets | 284/8 | €35,316,004 | €0 | -€35.3m | -100% |
| Shares | 284 | €35,316,004 | €0 | -€35.3m | -100% |
| Current assets | 29/58 | €8,926,514 | €43,075,793 | +€34.1m | +383% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,700,819 | €1,879,956 | -€820,863 | -30.4% |
| Other amounts receivable | 41 | €2,700,819 | €1,879,956 | -€820,863 | -30.4% |
| Current investments | 50/53 | €5,029,401 | €24,066,020 | +€19.0m | +379% |
| Other investments | 51/53 | €5,029,401 | €24,066,020 | +€19.0m | +379% |
| Cash at bank and in hand | 54/58 | €954,665 | €17,129,818 | +€16.2m | +1,694% |
| Deferred charges and accrued income | 490/1 | €241,630 | €0 | -€241,630 | -100% |
| Total equity and liabilities | 10/49 | €69,205,692 | €68,038,967 | -€1.2m | -1.7% |
| Equity | 10/15 | €7,540,600 | €4,075,116 | -€3.5m | -46.0% |
| Contributions | 10/11 | €8,990,648 | €161,500 | -€8.8m | -98.2% |
| Revaluation surpluses | 12 | €8,371,721 | €8,371,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,821,769 | -€4,458,105 | +€5.4m | +54.6% |
| Amounts payable | 17/49 | €61,665,091 | €63,963,851 | +€2.3m | +3.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,618,639 | €63,963,851 | +€2.3m | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €833,333 | €0 | -€833,333 | -100% |
| Trade debts | 44 | - | €4,272 | +€4,272 | |
| Suppliers | 440/4 | - | €4,272 | +€4,272 | |
| Taxes, remuneration and social security | 45 | - | €715,084 | +€715,084 | |
| Taxes | 450/3 | - | €715,084 | +€715,084 | |
| Other amounts payable | 47/48 | €60,785,305 | €63,244,495 | +€2.5m | +4.0% |
| Accrued charges and deferred income | 492/3 | €46,453 | €0 | -€46,453 | -100% |
| Operating income | 70/76A | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Operating charges | 60/66A | €84,484 | €465,160 | +€380,676 | +451% |
| Services and other goods | 61 | €18,997 | €29,025 | +€10,028 | +52.8% |
| Other operating charges | 640/8 | €65,488 | €436,135 | +€370,647 | +566% |
| Operating profit (loss) | 9901 | -€84,484 | -€465,160 | -€380,676 | -451% |
| Financial income | 75/76B | €5,014,524 | €14,891,852 | +€9.9m | +197% |
| Recurring financial income | 75 | €1,094,615 | €9,380,878 | +€8.3m | +757% |
| Income from financial fixed assets | 750 | - | €2,326,722 | +€2.3m | |
| Income from current assets | 751 | €1,094,615 | €14,790 | -€1.1m | -98.6% |
| Other financial income | 752/9 | €0 | €7,039,366 | +€7.0m | |
| Non-recurring financial income | 76B | €3,919,909 | €5,510,973 | +€1.6m | +40.6% |
| Financial charges | 65/66B | €1,156,532 | €7,999,636 | +€6.8m | +592% |
| Recurring financial charges | 65 | €1,156,532 | €4,098,386 | +€2.9m | +254% |
| Debt charges | 650 | €89,811 | €64,948 | -€24,863 | -27.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €251,833 | €1,560,076 | +€1.3m | +519% |
| Other financial charges | 652/9 | €814,888 | €2,473,361 | +€1.7m | +204% |
| Non-recurring financial charges | 66B | €0 | €3,901,250 | +€3.9m | |
| Profit (loss) for the period before taxes | 9903 | €3,773,507 | €6,427,055 | +€2.7m | +70.3% |
| Income taxes | 67/77 | - | €1,063,392 | +€1.1m | |
| Taxes | 670/3 | - | €1,063,392 | +€1.1m | |
| Profit (loss) for the period | 9904 | €3,773,507 | €5,363,663 | +€1.6m | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,773,507 | €5,363,663 | +€1.6m | +42.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.