AWSUM: 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.
AWSUM
Largest movements
- Receivables within one year +€46,643
up €46,643 (+51,768%), from €90 to €46,733
of which Trade receivables: +€46,733
- Tangible fixed assets -€31,454
down €31,454 (-7.3%), from €432,805 to €401,351
of which Land and buildings: -€31,231
- Debts after one year +€142,879
up €142,879 (+57.8%), from €247,147 to €390,026
- Other debts -€140,097
down €140,097 (-86.5%), from €161,970 to €21,873
- Profit (loss) carried forward +€37,842
up €37,842 (+74.9%), from -€50,511 to -€12,669
- Trade debts -€16,401
down €16,401 (-90.1%), from €18,194 to €1,793
- Tax, wage and social debts -€13,964
down €13,964 (-49.5%), from €28,215 to €14,250
- Gross operating margin +€58,853
up €58,853 (+140%), from €41,927 to €100,780
- Financial charges +€9,582
up €9,582 (+129%), from €7,440 to €17,022
- Taxes +€4,899
up €4,899 (+3,002%), from €163 to €5,062
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 | €439,085 | €450,251 | +€11,166 | +2.5% |
| Fixed assets | 21/28 | €433,958 | €401,351 | -€32,607 | -7.5% |
| Intangible fixed assets | 21 | €1,153 | €0 | -€1,153 | -100% |
| Tangible fixed assets | 22/27 | €432,805 | €401,351 | -€31,454 | -7.3% |
| Land and buildings | 22 | €421,750 | €390,519 | -€31,231 | -7.4% |
| Plant, machinery and equipment | 23 | - | €4,594 | +€4,594 | |
| Furniture and vehicles | 24 | €11,055 | €6,239 | -€4,817 | -43.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €5,127 | €48,899 | +€43,772 | +854% |
| Amounts receivable within one year | 40/41 | €90 | €46,733 | +€46,643 | +51,768% |
| Trade receivables | 40 | - | €46,733 | +€46,733 | |
| Other amounts receivable | 41 | €90 | €0 | -€90 | -100% |
| Cash at bank and in hand | 54/58 | €3,192 | €366 | -€2,826 | -88.5% |
| Deferred charges and accrued income | 490/1 | €1,844 | €1,800 | -€44 | -2.4% |
| Total equity and liabilities | 10/49 | €439,085 | €450,251 | +€11,166 | +2.5% |
| Equity | 10/15 | -€31,911 | €5,931 | +€37,842 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,511 | -€12,669 | +€37,842 | +74.9% |
| Amounts payable | 17/49 | €470,996 | €444,320 | -€26,676 | -5.7% |
| Amounts payable after more than one year | 17 | €247,147 | €390,026 | +€142,879 | +57.8% |
| Financial debts | 170/4 | €247,147 | €390,026 | +€142,879 | +57.8% |
| Amounts payable within one year | 42/48 | €223,709 | €54,293 | -€169,415 | -75.7% |
| Current portion of amounts payable after more than one year | 42 | €13,330 | €14,117 | +€787 | +5.9% |
| Financial debts | 43 | €2,000 | €2,260 | +€260 | +13.0% |
| Credit institutions | 430/8 | €2,000 | €2,260 | +€260 | +13.0% |
| Trade debts | 44 | €18,194 | €1,793 | -€16,401 | -90.1% |
| Suppliers | 440/4 | €18,194 | €1,793 | -€16,401 | -90.1% |
| Taxes, remuneration and social security | 45 | €28,215 | €14,250 | -€13,964 | -49.5% |
| Taxes | 450/3 | €28,215 | €14,250 | -€13,964 | -49.5% |
| Other amounts payable | 47/48 | €161,970 | €21,873 | -€140,097 | -86.5% |
| Accrued charges and deferred income | 492/3 | €140 | €0 | -€140 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,880 | €37,750 | -€129 | -0.3% |
| Other operating charges | 640/8 | €3,608 | €3,123 | -€486 | -13.5% |
| Non-recurring operating charges | 66A | €797 | €0 | -€797 | -100% |
| Gross operating margin | 9900 | €41,927 | €100,780 | +€58,853 | +140% |
| Operating profit (loss) | 9901 | -€358 | €59,906 | +€60,265 | |
| Financial income | 75/76B | €3 | €19 | +€16 | +453% |
| Recurring financial income | 75 | €3 | €19 | +€16 | +453% |
| Financial charges | 65/66B | €7,440 | €17,022 | +€9,582 | +129% |
| Recurring financial charges | 65 | €7,440 | €17,022 | +€9,582 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€7,795 | €42,904 | +€50,698 | |
| Income taxes | 67/77 | €163 | €5,062 | +€4,899 | +3,002% |
| Profit (loss) for the period | 9904 | -€7,958 | €37,842 | +€45,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,958 | €37,842 | +€45,800 |
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 15 October 2026 via checked.be.