AUMAN: 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.
AUMAN
Largest movements
- Cash +€32,803
up €32,803 (+49.6%), from €66,069 to €98,872
mainly Net result for the year (+€30,863) and Depreciation (+€10,840)
- Deferred charges and accrued income +€6,023
up €6,023 (+1,015%), from €593 to €6,617
- Reserves +€30,863
up €30,863 (+15.7%), from €196,400 to €227,263
of which Distributable reserves: +€30,863
- Trade debts +€6,098
up €6,098 (+210%), from €2,908 to €9,007
- Gross operating margin -€12,390
down €12,390 (-17.3%), from €71,595 to €59,206
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 | €395,266 | €433,455 | +€38,189 | +9.7% |
| Fixed assets | 21/28 | €307,577 | €308,364 | +€788 | +0.3% |
| Tangible fixed assets | 22/27 | €307,577 | €308,364 | +€788 | +0.3% |
| Land and buildings | 22 | €307,577 | €308,364 | +€788 | +0.3% |
| Current assets | 29/58 | €87,690 | €125,091 | +€37,401 | +42.7% |
| Amounts receivable within one year | 40/41 | €21,027 | €19,602 | -€1,425 | -6.8% |
| Trade receivables | 40 | €19,602 | €19,602 | = | 0.0% |
| Other amounts receivable | 41 | €1,425 | €0 | -€1,425 | -100% |
| Cash at bank and in hand | 54/58 | €66,069 | €98,872 | +€32,803 | +49.6% |
| Deferred charges and accrued income | 490/1 | €593 | €6,617 | +€6,023 | +1,015% |
| Total equity and liabilities | 10/49 | €395,266 | €433,455 | +€38,189 | +9.7% |
| Equity | 10/15 | €258,374 | €289,236 | +€30,863 | +11.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €196,400 | €227,263 | +€30,863 | +15.7% |
| Non-distributable reserves | 130/1 | €13,889 | €13,889 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,691 | €7,691 | = | 0.0% |
| Distributable reserves | 133 | €182,512 | €213,374 | +€30,863 | +16.9% |
| Amounts payable | 17/49 | €136,893 | €144,219 | +€7,326 | +5.4% |
| Amounts payable after more than one year | 17 | €85,829 | €85,829 | = | 0.0% |
| Other amounts payable | 178/9 | €85,829 | €85,829 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,814 | €58,390 | +€8,576 | +17.2% |
| Trade debts | 44 | €2,908 | €9,007 | +€6,098 | +210% |
| Suppliers | 440/4 | €2,908 | €9,007 | +€6,098 | +210% |
| Taxes, remuneration and social security | 45 | €3,238 | €5,716 | +€2,478 | +76.5% |
| Taxes | 450/3 | €3,238 | €5,716 | +€2,478 | +76.5% |
| Other amounts payable | 47/48 | €43,667 | €43,667 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €0 | -€1,250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €10,840 | +€611 | +6.0% |
| Other operating charges | 640/8 | €3,924 | €3,348 | -€576 | -14.7% |
| Gross operating margin | 9900 | €71,595 | €59,206 | -€12,390 | -17.3% |
| Operating profit (loss) | 9901 | €57,442 | €45,018 | -€12,424 | -21.6% |
| Financial charges | 65/66B | €130 | €140 | +€10 | +7.7% |
| Recurring financial charges | 65 | €130 | €140 | +€10 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €57,312 | €44,878 | -€12,434 | -21.7% |
| Income taxes | 67/77 | €14,545 | €14,015 | -€530 | -3.6% |
| Profit (loss) for the period | 9904 | €42,767 | €30,863 | -€11,904 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,767 | €30,863 | -€11,904 | -27.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.