AUTI: 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.
AUTI
Largest movements
- Cash +€25,111
up €25,111 (+32.1%), from €78,167 to €103,278
mainly Net result for the year (+€20,483) and Depreciation (+€7,064)
- Tangible fixed assets -€7,064
down €7,064 (-11.3%), from €62,697 to €55,633
of which Land and buildings: -€5,622
- Deferred charges and accrued income +€2,800
up €2,800 (+100.0%), from €2,800 to €5,600
- Reserves +€20,483
up €20,483 (+23.4%), from €87,475 to €107,958
of which Distributable reserves: +€20,483
- Gross operating margin -€663
down €663 (-2.0%), from €32,606 to €31,943
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 | €143,663 | €164,510 | +€20,847 | +14.5% |
| Fixed assets | 21/28 | €62,697 | €55,633 | -€7,064 | -11.3% |
| Tangible fixed assets | 22/27 | €62,697 | €55,633 | -€7,064 | -11.3% |
| Land and buildings | 22 | €55,025 | €49,403 | -€5,622 | -10.2% |
| Plant, machinery and equipment | 23 | €7,672 | €6,230 | -€1,442 | -18.8% |
| Current assets | 29/58 | €80,967 | €108,878 | +€27,911 | +34.5% |
| Cash at bank and in hand | 54/58 | €78,167 | €103,278 | +€25,111 | +32.1% |
| Deferred charges and accrued income | 490/1 | €2,800 | €5,600 | +€2,800 | +100.0% |
| Total equity and liabilities | 10/49 | €143,663 | €164,510 | +€20,847 | +14.5% |
| Equity | 10/15 | €122,609 | €143,093 | +€20,483 | +16.7% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €87,475 | €107,958 | +€20,483 | +23.4% |
| Non-distributable reserves | 130/1 | €7,857 | €7,857 | = | 0.0% |
| Legal reserve | 130 | €7,857 | €7,857 | = | 0.0% |
| Distributable reserves | 133 | €79,618 | €100,101 | +€20,483 | +25.7% |
| Profit (loss) carried forward | 14 | -€76,418 | -€76,418 | = | 0.0% |
| Amounts payable | 17/49 | €21,054 | €21,418 | +€364 | +1.7% |
| Amounts payable within one year | 42/48 | €21,054 | €21,418 | +€364 | +1.7% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €4,271 | €4,169 | -€102 | -2.4% |
| Taxes | 450/3 | €4,271 | €4,169 | -€102 | -2.4% |
| Other amounts payable | 47/48 | €16,783 | €16,849 | +€66 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,002 | €7,064 | +€62 | +0.9% |
| Other operating charges | 640/8 | €2,252 | €2,323 | +€71 | +3.2% |
| Gross operating margin | 9900 | €32,606 | €31,943 | -€663 | -2.0% |
| Operating profit (loss) | 9901 | €23,352 | €22,556 | -€796 | -3.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €23,328 | €22,532 | -€796 | -3.4% |
| Income taxes | 67/77 | €2,121 | €2,048 | -€72 | -3.4% |
| Profit (loss) for the period | 9904 | €21,207 | €20,483 | -€724 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,207 | €20,483 | -€724 | -3.4% |
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 4 October 2026 via checked.be.