AUTISCOOP: 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.
AUTISCOOP
Largest movements
- Tangible fixed assets -€10,093
down €10,093 (-2.8%), from €356,328 to €346,235
of which Land and buildings: -€10,093
- Debts after one year -€35,500
down €35,500 (-14.3%), from €248,000 to €212,500
of which Other amounts payable: -€20,000
- Reserves +€26,577
up €26,577 (+72.5%), from €36,648 to €63,225
- Contributions -€22,663
down €22,663 (-91.4%), from €24,800 to €2,137
- Other debts +€10,789
up €10,789 (+35.7%), from €30,230 to €41,020
- Short-term financial debts +€4,952
up €4,952 (+32.9%), from €15,048 to €20,000
of which Other loans: +€5,000
- Taxes +€5,272
up €5,272 (+73.4%), from €7,183 to €12,455
- Financial charges -€655
down €655 (-7.2%), from €9,049 to €8,394
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 | €375,467 | €360,960 | -€14,508 | -3.9% |
| Fixed assets | 21/28 | €359,013 | €348,920 | -€10,093 | -2.8% |
| Tangible fixed assets | 22/27 | €356,328 | €346,235 | -€10,093 | -2.8% |
| Land and buildings | 22 | €356,328 | €346,235 | -€10,093 | -2.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,685 | €2,685 | = | 0.0% |
| Current assets | 29/58 | €16,455 | €12,040 | -€4,415 | -26.8% |
| Stocks and contracts in progress | 3 | €6,415 | €5,557 | -€857 | -13.4% |
| Stocks | 30/36 | €6,415 | €5,557 | -€857 | -13.4% |
| Amounts receivable within one year | 40/41 | €6,900 | €3,864 | -€3,036 | -44.0% |
| Trade receivables | 40 | €6,436 | €3,661 | -€2,774 | -43.1% |
| Other amounts receivable | 41 | €464 | €203 | -€261 | -56.3% |
| Cash at bank and in hand | 54/58 | €45 | €179 | +€134 | +299% |
| Deferred charges and accrued income | 490/1 | €3,095 | €2,439 | -€656 | -21.2% |
| Total equity and liabilities | 10/49 | €375,467 | €360,960 | -€14,508 | -3.9% |
| Equity | 10/15 | €64,005 | €65,582 | +€1,577 | +2.5% |
| Contributions | 10/11 | €24,800 | €2,137 | -€22,663 | -91.4% |
| Reserves | 13 | €36,648 | €63,225 | +€26,577 | +72.5% |
| Distributable reserves | 133 | €36,648 | €63,225 | +€26,577 | +72.5% |
| Profit (loss) carried forward | 14 | €2,557 | €220 | -€2,337 | -91.4% |
| Amounts payable | 17/49 | €311,462 | €295,378 | -€16,085 | -5.2% |
| Amounts payable after more than one year | 17 | €248,000 | €212,500 | -€35,500 | -14.3% |
| Financial debts | 170/4 | €138,000 | €122,500 | -€15,500 | -11.2% |
| Other amounts payable | 178/9 | €110,000 | €90,000 | -€20,000 | -18.2% |
| Amounts payable within one year | 42/48 | €58,296 | €72,854 | +€14,558 | +25.0% |
| Financial debts | 43 | €15,048 | €20,000 | +€4,952 | +32.9% |
| Credit institutions | 430/8 | €48 | €0 | -€48 | -100% |
| Other loans | 439 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Trade debts | 44 | €2,318 | €2,588 | +€271 | +11.7% |
| Suppliers | 440/4 | €2,318 | €2,588 | +€271 | +11.7% |
| Taxes, remuneration and social security | 45 | €10,700 | €9,245 | -€1,454 | -13.6% |
| Taxes | 450/3 | €10,700 | €9,245 | -€1,454 | -13.6% |
| Other amounts payable | 47/48 | €30,230 | €41,020 | +€10,789 | +35.7% |
| Accrued charges and deferred income | 492/3 | €5,166 | €10,024 | +€4,858 | +94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,520 | €10,093 | +€573 | +6.0% |
| Other operating charges | 640/8 | €2,824 | €2,846 | +€22 | +0.8% |
| Gross operating margin | 9900 | €60,043 | €60,362 | +€319 | +0.5% |
| Operating profit (loss) | 9901 | €47,699 | €47,423 | -€276 | -0.6% |
| Financial income | 75/76B | €5 | €2 | -€3 | -55.8% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -55.8% |
| Financial charges | 65/66B | €9,049 | €8,394 | -€655 | -7.2% |
| Recurring financial charges | 65 | €9,049 | €8,394 | -€655 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €38,655 | €39,032 | +€376 | +1.0% |
| Income taxes | 67/77 | €7,183 | €12,455 | +€5,272 | +73.4% |
| Profit (loss) for the period | 9904 | €31,472 | €26,577 | -€4,896 | -15.6% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €31,472 | €26,577 | -€4,896 | -15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.