G-ausa-R: 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.
G-ausa-R
Largest movements
- Cash +€208,035
up €208,035 (+37.7%), from €552,224 to €760,259
mainly Net result for the year (+€315,857) and Tax, wage and social debts (+€89,451)
- Receivables within one year +€13,935
up €13,935 (+44.3%), from €31,440 to €45,375
- Reserves +€128,357
up €128,357 (+27.8%), from €461,991 to €590,347
- Tax, wage and social debts +€89,451
up €89,451 (+72.9%), from €122,677 to €212,127
of which Taxes: +€89,380
- Gross operating margin +€90,014
up €90,014 (+27.5%), from €327,744 to €417,758
- Taxes +€20,824
up €20,824 (+26.8%), from €77,585 to €98,409
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 | €587,447 | €805,634 | +€218,187 | +37.1% |
| Fixed assets | 21/28 | €3,784 | €0 | -€3,784 | -100% |
| Tangible fixed assets | 22/27 | €3,784 | €0 | -€3,784 | -100% |
| Furniture and vehicles | 24 | €3,784 | €0 | -€3,784 | -100% |
| Current assets | 29/58 | €583,663 | €805,634 | +€221,971 | +38.0% |
| Amounts receivable within one year | 40/41 | €31,440 | €45,375 | +€13,935 | +44.3% |
| Trade receivables | 40 | €31,440 | €45,375 | +€13,935 | +44.3% |
| Cash at bank and in hand | 54/58 | €552,224 | €760,259 | +€208,035 | +37.7% |
| Total equity and liabilities | 10/49 | €587,447 | €805,634 | +€218,187 | +37.1% |
| Equity | 10/15 | €463,991 | €592,347 | +€128,357 | +27.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €461,991 | €590,347 | +€128,357 | +27.8% |
| Distributable reserves | 133 | €461,991 | €590,347 | +€128,357 | +27.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €123,457 | €213,287 | +€89,830 | +72.8% |
| Amounts payable within one year | 42/48 | €123,137 | €212,947 | +€89,810 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €138 | €430 | +€292 | +213% |
| Suppliers | 440/4 | €138 | €430 | +€292 | +213% |
| Taxes, remuneration and social security | 45 | €122,677 | €212,127 | +€89,451 | +72.9% |
| Taxes | 450/3 | €120,442 | €209,821 | +€89,380 | +74.2% |
| Remuneration and social security | 454/9 | €2,235 | €2,306 | +€71 | +3.2% |
| Other amounts payable | 47/48 | €323 | €390 | +€67 | +20.9% |
| Accrued charges and deferred income | 492/3 | €320 | €340 | +€20 | +6.2% |
| Non-recurring operating income | 76A | - | €10,716 | +€10,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €0 | -€3,333 | -100% |
| Other operating charges | 640/8 | €204 | €610 | +€405 | +198% |
| Gross operating margin | 9900 | €327,744 | €417,758 | +€90,014 | +27.5% |
| Operating profit (loss) | 9901 | €324,207 | €417,149 | +€92,942 | +28.7% |
| Financial charges | 65/66B | €135 | €2,883 | +€2,748 | +2,035% |
| Recurring financial charges | 65 | €135 | €2,883 | +€2,748 | +2,035% |
| Profit (loss) for the period before taxes | 9903 | €324,072 | €414,266 | +€90,194 | +27.8% |
| Income taxes | 67/77 | €77,585 | €98,409 | +€20,824 | +26.8% |
| Profit (loss) for the period | 9904 | €246,486 | €315,857 | +€69,370 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €246,486 | €315,857 | +€69,370 | +28.1% |
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.