AUZIAS: 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.
AUZIAS
Largest movements
- Receivables within one year +€31,675
up €31,675 (+754%), from €4,200 to €35,875
of which Trade receivables: +€31,571
- Cash +€7,984
up €7,984 (+42.4%), from €18,817 to €26,801
mainly Trade debts (+€19,201) and Net result for the year (+€14,978)
- Tangible fixed assets +€2,891
up €2,891 (+46.4%), from €6,233 to €9,124
of which Plant, machinery and equipment: +€1,757
- Trade debts +€19,201
up €19,201 (+129%), from €14,894 to €34,095
- Profit (loss) carried forward +€14,978
up €14,978 (+188%), from €7,957 to €22,935
- Tax, wage and social debts +€4,936
up €4,936 (+115%), from €4,279 to €9,215
of which Remuneration and social security: +€3,800
- Other debts +€3,517
up €3,517 (+310%), from €1,136 to €4,653
- Purchases and services +€332,544
up €332,544 (+134%), from €248,371 to €580,915
- Gross operating margin +€12,429
up €12,429 (+111%), from €11,201 to €23,630
- Taxes +€2,749
up €2,749 (+103%), from €2,667 to €5,416
- Other operating charges -€1,428
down €1,428 (-69.1%), from €2,068 to €640
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,348 | €71,898 | +€42,550 | +145% |
| Fixed assets | 21/28 | €6,331 | €9,222 | +€2,891 | +45.7% |
| Tangible fixed assets | 22/27 | €6,233 | €9,124 | +€2,891 | +46.4% |
| Plant, machinery and equipment | 23 | €3,900 | €5,657 | +€1,757 | +45.1% |
| Furniture and vehicles | 24 | €2,333 | €3,467 | +€1,134 | +48.6% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €23,017 | €62,676 | +€39,659 | +172% |
| Amounts receivable within one year | 40/41 | €4,200 | €35,875 | +€31,675 | +754% |
| Trade receivables | 40 | €4,200 | €35,771 | +€31,571 | +752% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €18,817 | €26,801 | +€7,984 | +42.4% |
| Total equity and liabilities | 10/49 | €29,348 | €71,898 | +€42,550 | +145% |
| Equity | 10/15 | €8,957 | €23,935 | +€14,978 | +167% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,957 | €22,935 | +€14,978 | +188% |
| Amounts payable | 17/49 | €20,391 | €47,963 | +€27,572 | +135% |
| Amounts payable within one year | 42/48 | €20,391 | €47,963 | +€27,572 | +135% |
| Current portion of amounts payable after more than one year | 42 | €82 | - | -€82 | |
| Trade debts | 44 | €14,894 | €34,095 | +€19,201 | +129% |
| Suppliers | 440/4 | €14,894 | €34,095 | +€19,201 | +129% |
| Taxes, remuneration and social security | 45 | €4,279 | €9,215 | +€4,936 | +115% |
| Taxes | 450/3 | €4,279 | €5,415 | +€1,136 | +26.5% |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €1,136 | €4,653 | +€3,517 | +310% |
| Goods, raw materials, services and sundry goods | 60/61 | €248,371 | €580,915 | +€332,544 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,467 | €2,467 | = | 0.0% |
| Other operating charges | 640/8 | €2,068 | €640 | -€1,428 | -69.1% |
| Gross operating margin | 9900 | €11,201 | €23,630 | +€12,429 | +111% |
| Operating profit (loss) | 9901 | €6,666 | €20,523 | +€13,857 | +208% |
| Financial charges | 65/66B | €339 | €129 | -€210 | -61.9% |
| Recurring financial charges | 65 | €339 | €129 | -€210 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €6,327 | €20,394 | +€14,067 | +222% |
| Income taxes | 67/77 | €2,667 | €5,416 | +€2,749 | +103% |
| Profit (loss) for the period | 9904 | €3,660 | €14,978 | +€11,318 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €3,660 | €14,978 | +€11,318 | +309% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.