AUXIFISCAL: 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.
AUXIFISCAL
Largest movements
- Cash -€29,595
down €29,595 (-59.8%), from €49,477 to €19,883
mainly Investment in fixed assets (net) (-€29,490) and Other debts (-€24,500)
- Current investments +€10,060
up €10,060 (+48.3%), from €20,841 to €30,901
- Tangible fixed assets +€4,920
up €4,920 (+15.9%), from €31,031 to €35,951
of which Furniture and vehicles: +€7,739
- Intangible fixed assets +€3,271
new in 2025: €3,271
- Receivables within one year -€1,978
down €1,978 (-3.0%), from €66,557 to €64,579
of which Other amounts receivable: -€2,924
- Other debts -€24,500
down €24,500 (-77.8%), from €31,500 to €7,000
- Debts after one year +€16,240
new in 2025: €16,240
- Tax, wage and social debts -€14,768
down €14,768 (-24.3%), from €60,672 to €45,904
of which Taxes: -€13,288
- Trade debts +€8,144
up €8,144 (+283.3%), from €2,875 to €11,019
- Current portion of long-term debt +€5,267
up €5,267, from €0 to €5,267
- Purchases and services +€45,397
up €45,397 (+30.7%), from €148,078 to €193,474
- Staff costs +€33,743
up €33,743 (+37.3%), from €90,536 to €124,279
- Turnover +€28,476
up €28,476 (+9.3%), from €307,050 to €335,526
- Gross operating margin -€9,838
down €9,838 (-5.6%), from €174,797 to €164,959
- Taxes -€7,963
down €7,963 (-56.5%), from €14,090 to €6,127
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 | €168,821 | €156,279 | -€12,542 | -7.4% |
| Fixed assets | 21/28 | €31,031 | €39,222 | +€8,191 | +26.4% |
| Intangible fixed assets | 21 | - | €3,271 | +€3,271 | |
| Tangible fixed assets | 22/27 | €31,031 | €35,951 | +€4,920 | +15.9% |
| Land and buildings | 22 | €8,959 | €6,140 | -€2,819 | -31.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €22,073 | €29,811 | +€7,739 | +35.1% |
| Current assets | 29/58 | €137,789 | €117,057 | -€20,733 | -15.0% |
| Amounts receivable within one year | 40/41 | €66,557 | €64,579 | -€1,978 | -3.0% |
| Trade receivables | 40 | €55,765 | €56,711 | +€946 | +1.7% |
| Other amounts receivable | 41 | €10,792 | €7,869 | -€2,924 | -27.1% |
| Current investments | 50/53 | €20,841 | €30,901 | +€10,060 | +48.3% |
| Cash at bank and in hand | 54/58 | €49,477 | €19,883 | -€29,595 | -59.8% |
| Deferred charges and accrued income | 490/1 | €914 | €1,694 | +€780 | +85.3% |
| Total equity and liabilities | 10/49 | €168,821 | €156,279 | -€12,542 | -7.4% |
| Equity | 10/15 | €73,774 | €70,850 | -€2,925 | -4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,172 | €51,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,124 | €9,124 | = | 0.0% |
| Distributable reserves | 133 | €40,189 | €40,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,010 | €1,085 | -€2,925 | -72.9% |
| Amounts payable | 17/49 | €95,046 | €85,430 | -€9,617 | -10.1% |
| Amounts payable after more than one year | 17 | - | €16,240 | +€16,240 | |
| Financial debts | 170/4 | - | €16,240 | +€16,240 | |
| Amounts payable within one year | 42/48 | €95,046 | €69,190 | -€25,857 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,267 | +€5,267 | |
| Trade debts | 44 | €2,875 | €11,019 | +€8,144 | +283.3% |
| Suppliers | 440/4 | €2,875 | €11,019 | +€8,144 | +283.3% |
| Taxes, remuneration and social security | 45 | €60,672 | €45,904 | -€14,768 | -24.3% |
| Taxes | 450/3 | €43,720 | €30,431 | -€13,288 | -30.4% |
| Remuneration and social security | 454/9 | €16,952 | €15,472 | -€1,480 | -8.7% |
| Other amounts payable | 47/48 | €31,500 | €7,000 | -€24,500 | -77.8% |
| Turnover | 70 | €307,050 | €335,526 | +€28,476 | +9.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €148,078 | €193,474 | +€45,397 | +30.7% |
| Remuneration, social security and pensions | 62 | €90,536 | €124,279 | +€33,743 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,033 | €21,299 | +€3,266 | +18.1% |
| Other operating charges | 640/8 | €5,192 | €4,778 | -€414 | -8.0% |
| Non-recurring operating charges | 66A | €825 | - | -€825 | |
| Gross operating margin | 9900 | €174,797 | €164,959 | -€9,838 | -5.6% |
| Operating profit (loss) | 9901 | €60,211 | €14,602 | -€45,608 | -75.7% |
| Financial income | 75/76B | €49 | €122 | +€73 | +149.0% |
| Recurring financial income | 75 | €49 | €122 | +€73 | +149.0% |
| Financial charges | 65/66B | €724 | €1,523 | +€799 | +110.4% |
| Recurring financial charges | 65 | €724 | €1,523 | +€799 | +110.4% |
| Profit (loss) for the period before taxes | 9903 | €59,536 | €13,202 | -€46,334 | -77.8% |
| Income taxes | 67/77 | €14,090 | €6,127 | -€7,963 | -56.5% |
| Profit (loss) for the period | 9904 | €45,446 | €7,075 | -€38,371 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,446 | €7,075 | -€38,371 | -84.4% |
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 11 October 2026 via checked.be.