Austera: 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.
Austera
Largest movements
- Receivables within one year -€7,695
down €7,695 (-62.1%), from €12,400 to €4,704
of which Trade receivables: -€8,668
- Deferred charges and accrued income +€755
up €755 (+105%), from €718 to €1,473
- Tangible fixed assets -€501
down €501 (-30.5%), from €1,642 to €1,141
of which Furniture and vehicles: -€422
- Cash +€430
up €430 (+42.5%), from €1,012 to €1,442
mainly Other debts (+€20,805) and Receivables within one year (+€7,695)
- Other debts +€20,805
up €20,805 (+884%), from €2,354 to €23,159
- Profit (loss) carried forward -€14,035
down €14,035 (-367%), from -€3,820 to -€17,855
- Tax, wage and social debts -€12,618
down €12,618 (-98.7%), from €12,790 to €172
- Trade debts -€1,165
down €1,165 (-26.2%), from €4,447 to €3,282
- Gross operating margin +€36,657
up €36,657 (+77.2%), from -€47,482 to -€10,824
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 | €15,771 | €8,759 | -€7,012 | -44.5% |
| Fixed assets | 21/28 | €1,642 | €1,141 | -€501 | -30.5% |
| Tangible fixed assets | 22/27 | €1,642 | €1,141 | -€501 | -30.5% |
| Plant, machinery and equipment | 23 | €273 | €194 | -€79 | -29.0% |
| Furniture and vehicles | 24 | €1,369 | €947 | -€422 | -30.8% |
| Current assets | 29/58 | €14,129 | €7,619 | -€6,511 | -46.1% |
| Amounts receivable within one year | 40/41 | €12,400 | €4,704 | -€7,695 | -62.1% |
| Trade receivables | 40 | €10,670 | €2,002 | -€8,668 | -81.2% |
| Other amounts receivable | 41 | €1,730 | €2,702 | +€972 | +56.2% |
| Cash at bank and in hand | 54/58 | €1,012 | €1,442 | +€430 | +42.5% |
| Deferred charges and accrued income | 490/1 | €718 | €1,473 | +€755 | +105% |
| Total equity and liabilities | 10/49 | €15,771 | €8,759 | -€7,012 | -44.5% |
| Equity | 10/15 | -€3,819 | -€17,854 | -€14,035 | -367% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,820 | -€17,855 | -€14,035 | -367% |
| Amounts payable | 17/49 | €19,591 | €26,613 | +€7,023 | +35.8% |
| Amounts payable within one year | 42/48 | €19,591 | €26,613 | +€7,023 | +35.8% |
| Trade debts | 44 | €4,447 | €3,282 | -€1,165 | -26.2% |
| Suppliers | 440/4 | €4,447 | €3,282 | -€1,165 | -26.2% |
| Taxes, remuneration and social security | 45 | €12,790 | €172 | -€12,618 | -98.7% |
| Taxes | 450/3 | €12,790 | €172 | -€12,618 | -98.7% |
| Other amounts payable | 47/48 | €2,354 | €23,159 | +€20,805 | +884% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €1,492 | +€208 | +16.2% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | -€47,482 | -€10,824 | +€36,657 | +77.2% |
| Operating profit (loss) | 9901 | -€48,765 | -€12,451 | +€36,314 | +74.5% |
| Financial charges | 65/66B | €1,801 | €1,411 | -€389 | -21.6% |
| Recurring financial charges | 65 | €1,801 | €1,411 | -€389 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€50,566 | -€13,863 | +€36,703 | +72.6% |
| Income taxes | 67/77 | €329 | €172 | -€157 | -47.8% |
| Profit (loss) for the period | 9904 | -€50,895 | -€14,035 | +€36,861 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,895 | -€14,035 | +€36,861 | +72.4% |
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 27 October 2026 via checked.be.