AUCA Development: what changed
AUCA Development
Largest movements
- Receivables within one year +€45,815
up €45,815 (+268%), from €17,080 to €62,895
of which Other amounts receivable: +€46,072
- Cash -€9,331
down €9,331 (-11.5%), from €81,055 to €71,723
mainly Receivables within one year (-€45,815) and Tax, wage and social debts (-€5,921)
- Reserves +€43,070
up €43,070 (+65.3%), from €66,006 to €109,076
- Tax, wage and social debts -€5,921
down €5,921 (-22.5%), from €26,351 to €20,431
- Gross operating margin -€27,290
down €27,290 (-32.5%), from €83,896 to €56,606
- Taxes -€5,259
down €5,259 (-30.9%), from €16,996 to €11,737
- Financial charges +€2,215
up €2,215 (+363%), from €611 to €2,826
- Financial income +€1,171
up €1,171 (+1,051%), from €112 to €1,283
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Current assets | 29/58 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Amounts receivable within one year | 40/41 | €17,080 | €62,895 | +€45,815 | +268% |
| Trade receivables | 40 | €257 | €0 | -€257 | -100% |
| Other amounts receivable | 41 | €16,823 | €62,895 | +€46,072 | +274% |
| Cash at bank and in hand | 54/58 | €81,055 | €71,723 | -€9,331 | -11.5% |
| Total equity and liabilities | 10/49 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Equity | 10/15 | €70,006 | €113,076 | +€43,070 | +61.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,006 | €109,076 | +€43,070 | +65.3% |
| Distributable reserves | 133 | €66,006 | €109,076 | +€43,070 | +65.3% |
| Amounts payable | 17/49 | €28,129 | €21,542 | -€6,586 | -23.4% |
| Amounts payable within one year | 42/48 | €28,129 | €21,542 | -€6,586 | -23.4% |
| Trade debts | 44 | €1,777 | €1,111 | -€666 | -37.5% |
| Suppliers | 440/4 | €1,777 | €1,111 | -€666 | -37.5% |
| Taxes, remuneration and social security | 45 | €26,351 | €20,431 | -€5,921 | -22.5% |
| Taxes | 450/3 | €26,351 | €20,431 | -€5,921 | -22.5% |
| Other operating charges | 640/8 | €395 | €256 | -€139 | -35.2% |
| Gross operating margin | 9900 | €83,896 | €56,606 | -€27,290 | -32.5% |
| Operating profit (loss) | 9901 | €83,501 | €56,350 | -€27,151 | -32.5% |
| Financial income | 75/76B | €112 | €1,283 | +€1,171 | +1,051% |
| Recurring financial income | 75 | €112 | €1,283 | +€1,171 | +1,051% |
| Financial charges | 65/66B | €611 | €2,826 | +€2,215 | +363% |
| Recurring financial charges | 65 | €611 | €2,826 | +€2,215 | +363% |
| Profit (loss) for the period before taxes | 9903 | €83,002 | €54,807 | -€28,195 | -34.0% |
| Income taxes | 67/77 | €16,996 | €11,737 | -€5,259 | -30.9% |
| Profit (loss) for the period | 9904 | €66,006 | €43,070 | -€22,936 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,006 | €43,070 | -€22,936 | -34.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.