AUXILIA: 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.
AUXILIA
Largest movements
- Current investments -€202,614
down €202,614 (-100%), from €202,614 to €0
- Receivables within one year -€54,865
down €54,865 (-79.4%), from €69,105 to €14,240
of which Other amounts receivable: -€57,831
- Tangible fixed assets -€34,038
down €34,038 (-9.2%), from €368,217 to €334,179
of which Plant, machinery and equipment: -€28,241
- Cash -€12,384
down €12,384 (-10.7%), from €116,193 to €103,808
mainly Contributions, distributions and other (-€478,602) and Tax, wage and social debts (-€21,049)
- Deferred charges and accrued income -€10,674
down €10,674 (-100%), from €10,674 to €0
- Reserves -€432,340
down €432,340 (-63.7%), from €679,166 to €246,826
of which Distributable reserves: -€407,575
- Other debts +€127,420
new in 2025: €127,420
- Accrued charges and deferred income +€30,639
up €30,639 (+988%), from €3,100 to €33,739
- Tax, wage and social debts -€21,049
down €21,049 (-66.3%), from €31,729 to €10,680
of which Taxes: -€11,962
- Debts after one year -€13,178
down €13,178 (-100%), from €13,178 to €0
- Financial income +€25,246
up €25,246 (+1,501%), from €1,682 to €26,929
- Gross operating margin -€11,403
down €11,403 (-10.2%), from €111,330 to €99,927
- Taxes +€11,289
up €11,289 (+47.6%), from €23,709 to €34,998
- Depreciation +€1,206
up €1,206 (+3.1%), from €39,026 to €40,232
- Other operating charges -€1,156
down €1,156 (-21.9%), from €5,287 to €4,131
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 | €775,516 | €460,666 | -€314,849 | -40.6% |
| Fixed assets | 21/28 | €368,217 | €334,179 | -€34,038 | -9.2% |
| Tangible fixed assets | 22/27 | €368,217 | €334,179 | -€34,038 | -9.2% |
| Land and buildings | 22 | €334,110 | €320,353 | -€13,757 | -4.1% |
| Plant, machinery and equipment | 23 | €32,537 | €4,295 | -€28,241 | -86.8% |
| Furniture and vehicles | 24 | €1,570 | €9,531 | +€7,961 | +507% |
| Current assets | 29/58 | €407,299 | €126,487 | -€280,812 | -68.9% |
| Stocks and contracts in progress | 3 | €8,713 | €8,438 | -€275 | -3.2% |
| Stocks | 30/36 | €3,447 | €2,647 | -€801 | -23.2% |
| Contracts in progress | 37 | €5,266 | €5,792 | +€526 | +10.0% |
| Amounts receivable within one year | 40/41 | €69,105 | €14,240 | -€54,865 | -79.4% |
| Trade receivables | 40 | €11,234 | €14,200 | +€2,965 | +26.4% |
| Other amounts receivable | 41 | €57,871 | €40 | -€57,831 | -99.9% |
| Current investments | 50/53 | €202,614 | €0 | -€202,614 | -100% |
| Cash at bank and in hand | 54/58 | €116,193 | €103,808 | -€12,384 | -10.7% |
| Deferred charges and accrued income | 490/1 | €10,674 | €0 | -€10,674 | -100% |
| Total equity and liabilities | 10/49 | €775,516 | €460,666 | -€314,849 | -40.6% |
| Equity | 10/15 | €697,758 | €265,418 | -€432,340 | -62.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €679,166 | €246,826 | -€432,340 | -63.7% |
| Tax-exempt reserves | 132 | €49,559 | €24,794 | -€24,765 | -50.0% |
| Distributable reserves | 133 | €629,607 | €222,032 | -€407,575 | -64.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €77,757 | €195,248 | +€117,491 | +151% |
| Amounts payable after more than one year | 17 | €13,178 | €0 | -€13,178 | -100% |
| Financial debts | 170/4 | €13,178 | €0 | -€13,178 | -100% |
| Amounts payable within one year | 42/48 | €61,479 | €161,510 | +€100,031 | +163% |
| Current portion of amounts payable after more than one year | 42 | €21,129 | €11,415 | -€9,714 | -46.0% |
| Financial debts | 43 | - | €742 | +€742 | |
| Credit institutions | 430/8 | - | €742 | +€742 | |
| Trade debts | 44 | €8,621 | €11,253 | +€2,632 | +30.5% |
| Suppliers | 440/4 | €8,621 | €11,253 | +€2,632 | +30.5% |
| Taxes, remuneration and social security | 45 | €31,729 | €10,680 | -€21,049 | -66.3% |
| Taxes | 450/3 | €22,641 | €10,680 | -€11,962 | -52.8% |
| Remuneration and social security | 454/9 | €9,087 | - | -€9,087 | |
| Other amounts payable | 47/48 | - | €127,420 | +€127,420 | |
| Accrued charges and deferred income | 492/3 | €3,100 | €33,739 | +€30,639 | +988% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,026 | €40,232 | +€1,206 | +3.1% |
| Other operating charges | 640/8 | €5,287 | €4,131 | -€1,156 | -21.9% |
| Gross operating margin | 9900 | €111,330 | €99,927 | -€11,403 | -10.2% |
| Operating profit (loss) | 9901 | €67,017 | €55,564 | -€11,453 | -17.1% |
| Financial income | 75/76B | €1,682 | €26,929 | +€25,246 | +1,501% |
| Recurring financial income | 75 | €1,682 | €26,929 | +€25,246 | +1,501% |
| Financial charges | 65/66B | €1,570 | €1,232 | -€338 | -21.5% |
| Recurring financial charges | 65 | €1,570 | €1,232 | -€338 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €67,129 | €81,260 | +€14,131 | +21.1% |
| Income taxes | 67/77 | €23,709 | €34,998 | +€11,289 | +47.6% |
| Profit (loss) for the period | 9904 | €43,420 | €46,262 | +€2,842 | +6.5% |
| Transfer from tax-exempt reserves | 789 | - | €24,765 | +€24,765 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,420 | €71,027 | +€27,607 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.