DR. LUKASZ AUGSBURG: 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.
DR. LUKASZ AUGSBURG
Largest movements
- Cash +€55,858
up €55,858 (+35.1%), from €159,203 to €215,061
mainly Net result for the year (+€409,659) and Tax, wage and social debts (+€26,590)
- Tangible fixed assets +€40,909
up €40,909 (+443%), from €9,243 to €50,152
of which Furniture and vehicles: +€20,533
- Receivables within one year +€23,301
up €23,301 (+261%), from €8,920 to €32,221
- Deferred charges and accrued income +€18,065
up €18,065 (+10.7%), from €168,291 to €186,355
- Reserves +€109,659
up €109,659 (+32.6%), from €336,579 to €446,239
- Tax, wage and social debts +€26,590
up €26,590 (+767%), from €3,466 to €30,056
- Gross operating margin +€122,161
up €122,161 (+28.9%), from €422,661 to €544,821
- Taxes +€23,908
up €23,908 (+22.5%), from €106,302 to €130,210
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 | €348,117 | €485,790 | +€137,673 | +39.5% |
| Fixed assets | 21/28 | €11,703 | €50,152 | +€38,449 | +329% |
| Tangible fixed assets | 22/27 | €9,243 | €50,152 | +€40,909 | +443% |
| Land and buildings | 22 | - | €14,522 | +€14,522 | |
| Plant, machinery and equipment | 23 | - | €1,554 | +€1,554 | |
| Furniture and vehicles | 24 | €9,243 | €29,776 | +€20,533 | +222% |
| Other tangible fixed assets | 26 | - | €4,300 | +€4,300 | |
| Financial fixed assets | 28 | €2,460 | - | -€2,460 | |
| Current assets | 29/58 | €336,414 | €435,638 | +€99,224 | +29.5% |
| Amounts receivable after more than one year | 29 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 291 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €8,920 | €32,221 | +€23,301 | +261% |
| Other amounts receivable | 41 | €8,920 | €32,221 | +€23,301 | +261% |
| Cash at bank and in hand | 54/58 | €159,203 | €215,061 | +€55,858 | +35.1% |
| Deferred charges and accrued income | 490/1 | €168,291 | €186,355 | +€18,065 | +10.7% |
| Total equity and liabilities | 10/49 | €348,117 | €485,790 | +€137,673 | +39.5% |
| Equity | 10/15 | €339,079 | €448,739 | +€109,659 | +32.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €336,579 | €446,239 | +€109,659 | +32.6% |
| Distributable reserves | 133 | €336,579 | €446,239 | +€109,659 | +32.6% |
| Amounts payable | 17/49 | €9,037 | €37,051 | +€28,013 | +310% |
| Amounts payable within one year | 42/48 | €8,977 | €37,051 | +€28,073 | +313% |
| Trade debts | 44 | €5,511 | €6,995 | +€1,484 | +26.9% |
| Suppliers | 440/4 | €5,511 | €6,995 | +€1,484 | +26.9% |
| Taxes, remuneration and social security | 45 | €3,466 | €30,056 | +€26,590 | +767% |
| Taxes | 450/3 | €3,466 | €30,056 | +€26,590 | +767% |
| Accrued charges and deferred income | 492/3 | €60 | - | -€60 | |
| Non-recurring operating income | 76A | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €5,655 | +€5,331 | +1,642% |
| Other operating charges | 640/8 | €1,484 | €1,566 | +€82 | +5.5% |
| Non-recurring operating charges | 66A | €1,480 | - | -€1,480 | |
| Gross operating margin | 9900 | €422,661 | €544,821 | +€122,161 | +28.9% |
| Operating profit (loss) | 9901 | €419,372 | €537,600 | +€118,228 | +28.2% |
| Financial income | 75/76B | €920 | €2,827 | +€1,908 | +207% |
| Recurring financial income | 75 | €920 | €2,827 | +€1,908 | +207% |
| Financial charges | 65/66B | €1,095 | €558 | -€537 | -49.1% |
| Recurring financial charges | 65 | €1,095 | €558 | -€537 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €419,196 | €539,870 | +€120,673 | +28.8% |
| Income taxes | 67/77 | €106,302 | €130,210 | +€23,908 | +22.5% |
| Profit (loss) for the period | 9904 | €312,895 | €409,659 | +€96,765 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €312,895 | €409,659 | +€96,765 | +30.9% |
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 31 October 2026 via checked.be.