GAUMAUTO: 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.
GAUMAUTO
Largest movements
- Receivables within one year -€154,933
down €154,933 (-52.1%), from €297,353 to €142,419
of which Other amounts receivable: -€164,638
- Stocks and contracts -€149,605
down €149,605 (-50.1%), from €298,551 to €148,945
- Tangible fixed assets -€58,535
down €58,535 (-9.1%), from €641,535 to €583,001
of which Land and buildings: -€47,671
- Cash +€16,528
up €16,528 (+156%), from €10,605 to €27,132
mainly Receivables within one year (+€154,933) and Stocks and contracts (+€149,605)
- Trade debts -€91,898
down €91,898 (-28.6%), from €321,779 to €229,882
- Current portion of long-term debt -€71,152
down €71,152 (-92.2%), from €77,143 to €5,991
- Profit (loss) carried forward -€64,449
down €64,449 (-45.5%), from -€141,502 to -€205,951
- Tax, wage and social debts -€61,140
down €61,140 (-21.5%), from €284,667 to €223,527
of which Taxes: -€42,739
- Advances received -€39,463
down €39,463 (-63.2%), from €62,463 to €23,000
- Gross operating margin -€132,135
down €132,135 (-22.0%), from €601,635 to €469,500
- Staff costs -€98,378
down €98,378 (-19.8%), from €497,367 to €398,989
- Financial charges -€30,112
down €30,112 (-54.7%), from €55,052 to €24,940
- Other operating charges +€26,207
up €26,207 (+173%), from €15,113 to €41,320
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 | €1,268,113 | €915,387 | -€352,726 | -27.8% |
| Formation expenses | 20 | €603 | €0 | -€603 | -100% |
| Fixed assets | 21/28 | €641,835 | €583,301 | -€58,535 | -9.1% |
| Tangible fixed assets | 22/27 | €641,535 | €583,001 | -€58,535 | -9.1% |
| Land and buildings | 22 | €610,773 | €563,102 | -€47,671 | -7.8% |
| Plant, machinery and equipment | 23 | €12,340 | €13,603 | +€1,263 | +10.2% |
| Furniture and vehicles | 24 | €18,423 | €6,296 | -€12,127 | -65.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €625,675 | €332,086 | -€293,589 | -46.9% |
| Stocks and contracts in progress | 3 | €298,551 | €148,945 | -€149,605 | -50.1% |
| Stocks | 30/36 | €298,551 | €148,945 | -€149,605 | -50.1% |
| Amounts receivable within one year | 40/41 | €297,353 | €142,419 | -€154,933 | -52.1% |
| Trade receivables | 40 | €63,051 | €72,755 | +€9,704 | +15.4% |
| Other amounts receivable | 41 | €234,302 | €69,664 | -€164,638 | -70.3% |
| Cash at bank and in hand | 54/58 | €10,605 | €27,132 | +€16,528 | +156% |
| Deferred charges and accrued income | 490/1 | €19,167 | €13,589 | -€5,578 | -29.1% |
| Total equity and liabilities | 10/49 | €1,268,113 | €915,387 | -€352,726 | -27.8% |
| Equity | 10/15 | €84,498 | €20,049 | -€64,449 | -76.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,502 | -€205,951 | -€64,449 | -45.5% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,183,615 | €895,338 | -€288,277 | -24.4% |
| Amounts payable after more than one year | 17 | €271,592 | €271,592 | = | 0.0% |
| Financial debts | 170/4 | €270,092 | €270,092 | = | 0.0% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €902,054 | €621,755 | -€280,299 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €77,143 | €5,991 | -€71,152 | -92.2% |
| Financial debts | 43 | €156,002 | €139,355 | -€16,648 | -10.7% |
| Credit institutions | 430/8 | €156,002 | €139,355 | -€16,648 | -10.7% |
| Trade debts | 44 | €321,779 | €229,882 | -€91,898 | -28.6% |
| Suppliers | 440/4 | €321,779 | €229,882 | -€91,898 | -28.6% |
| Advances received on contracts in progress | 46 | €62,463 | €23,000 | -€39,463 | -63.2% |
| Taxes, remuneration and social security | 45 | €284,667 | €223,527 | -€61,140 | -21.5% |
| Taxes | 450/3 | €133,287 | €90,548 | -€42,739 | -32.1% |
| Remuneration and social security | 454/9 | €151,380 | €132,979 | -€18,401 | -12.2% |
| Accrued charges and deferred income | 492/3 | €9,969 | €1,992 | -€7,977 | -80.0% |
| Non-recurring operating income | 76A | €10,928 | €24,525 | +€13,596 | +124% |
| Remuneration, social security and pensions | 62 | €497,367 | €398,989 | -€98,378 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,805 | €68,793 | +€2,989 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,917 | - | +€3,917 | |
| Other operating charges | 640/8 | €15,113 | €41,320 | +€26,207 | +173% |
| Non-recurring operating charges | 66A | €8,676 | - | -€8,676 | |
| Gross operating margin | 9900 | €601,635 | €469,500 | -€132,135 | -22.0% |
| Operating profit (loss) | 9901 | €18,591 | -€39,603 | -€58,194 | |
| Financial income | 75/76B | €544 | €93 | -€450 | -82.8% |
| Recurring financial income | 75 | €544 | €93 | -€450 | -82.8% |
| Financial charges | 65/66B | €55,052 | €24,940 | -€30,112 | -54.7% |
| Recurring financial charges | 65 | €55,052 | €24,940 | -€30,112 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,917 | -€64,449 | -€28,532 | -79.4% |
| Profit (loss) for the period | 9904 | -€35,917 | -€64,449 | -€28,532 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,917 | -€64,449 | -€28,532 | -79.4% |
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 18 October 2026 via checked.be.