AELIUS: 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.
What changed
AELIUS
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,948
2024 · -€83,847+€96,795
Equity
€706,677
2024 · €693,729+€12,948
Cash
€9,393
2024 · €9,110+€282
Balance sheet total
€3.9m
2024 · €4.0m-€72,813
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€156,771
down €156,771 (-5.7%), from €2.8m to €2.6m
- Other debts +€100,991
up €100,991 (+33.2%), from €303,903 to €404,894
Income statement
- Financial charges -€155,533
down €155,533 (-61.8%), from €251,508 to €95,975
of which Non-recurring financial charges: -€128,719
- Gross operating margin -€81,653
down €81,653 (-25.5%), from €320,416 to €238,763
- Other operating charges -€72,724
down €72,724 (-87.0%), from €83,586 to €10,862
- Taxes -€6,854
down €6,854 (-56.8%), from €12,068 to €5,214
- Financial income -€4,449
no longer reported in 2025 (was €4,449)
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.
Result 2024
-€83,847
Gross operating margin
-€81,653
Staff costs
-€2,870
Depreciation
-€0
Other operating charges
+€72,724
Financial income
-€4,449
Financial charges
+€155,533
Taxes
+€6,854
Deferred taxes and other
-€49,345
Result 2025
€12,948
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€155,988
Investment
€0
Financing
-€155,706
Cash 2024
€9,110
From operations (derived)
+€155,988
Net result for the year
+€12,948
Depreciation
+€36,939
Receivables within one year
+€30,640
Deferred charges and accrued income
+€5,516
Trade debts
-€785
Tax, wage and social debts
-€24,857
Other debts
+€100,991
Accrued charges and deferred income
-€5,405
Financing
-€155,706
Debts after one year
-€156,771
Current portion of long-term debt
-€10,999
Short-term financial debts
+€12,064
Cash 2025
€9,393
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,000,324 | €3,927,511 | -€72,813 | -1.8% |
| Fixed assets | 21/28 | €3,930,887 | €3,893,948 | -€36,939 | -0.9% |
| Tangible fixed assets | 22/27 | €2,035,887 | €1,998,948 | -€36,939 | -1.8% |
| Land and buildings | 22 | €2,020,426 | €1,988,800 | -€31,626 | -1.6% |
| Other tangible fixed assets | 26 | €15,461 | €10,148 | -€5,313 | -34.4% |
| Financial fixed assets | 28 | €1,895,000 | €1,895,000 | = | 0.0% |
| Current assets | 29/58 | €69,437 | €33,563 | -€35,874 | -51.7% |
| Amounts receivable within one year | 40/41 | €54,135 | €23,494 | -€30,640 | -56.6% |
| Trade receivables | 40 | €12,283 | €13,705 | +€1,423 | +11.6% |
| Other amounts receivable | 41 | €41,852 | €9,789 | -€32,063 | -76.6% |
| Cash at bank and in hand | 54/58 | €9,110 | €9,393 | +€282 | +3.1% |
| Deferred charges and accrued income | 490/1 | €6,192 | €676 | -€5,516 | -89.1% |
| Total equity and liabilities | 10/49 | €4,000,324 | €3,927,511 | -€72,813 | -1.8% |
| Equity | 10/15 | €693,729 | €706,677 | +€12,948 | +1.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | - | -€500,000 | |
| Issued capital | 100 | €500,000 | - | -€500,000 | |
| Reserves | 13 | €193,729 | €206,677 | +€12,948 | +6.7% |
| Distributable reserves | 133 | €193,729 | €206,677 | +€12,948 | +6.7% |
| Amounts payable | 17/49 | €3,306,595 | €3,220,834 | -€85,761 | -2.6% |
| Amounts payable after more than one year | 17 | €2,772,041 | €2,615,271 | -€156,771 | -5.7% |
| Financial debts | 170/4 | €2,772,041 | €2,615,271 | -€156,771 | -5.7% |
| Amounts payable within one year | 42/48 | €528,679 | €605,093 | +€76,414 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €167,770 | €156,771 | -€10,999 | -6.6% |
| Financial debts | 43 | - | €12,064 | +€12,064 | |
| Credit institutions | 430/8 | - | €12,064 | +€12,064 | |
| Trade debts | 44 | €5,419 | €4,634 | -€785 | -14.5% |
| Suppliers | 440/4 | €5,419 | €4,634 | -€785 | -14.5% |
| Taxes, remuneration and social security | 45 | €51,587 | €26,730 | -€24,857 | -48.2% |
| Taxes | 450/3 | €42,312 | €17,122 | -€25,189 | -59.5% |
| Remuneration and social security | 454/9 | €9,275 | €9,608 | +€332 | +3.6% |
| Other amounts payable | 47/48 | €303,903 | €404,894 | +€100,991 | +33.2% |
| Accrued charges and deferred income | 492/3 | €5,875 | €470 | -€5,405 | -92.0% |
| Remuneration, social security and pensions | 62 | €73,955 | €76,825 | +€2,870 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,939 | €36,939 | +€0 | 0.0% |
| Other operating charges | 640/8 | €83,586 | €10,862 | -€72,724 | -87.0% |
| Gross operating margin | 9900 | €320,416 | €238,763 | -€81,653 | -25.5% |
| Operating profit (loss) | 9901 | €125,935 | €114,137 | -€11,798 | -9.4% |
| Financial income | 75/76B | €4,449 | - | -€4,449 | |
| Recurring financial income | 75 | €4,449 | - | -€4,449 | |
| Financial charges | 65/66B | €251,508 | €95,975 | -€155,533 | -61.8% |
| Recurring financial charges | 65 | €122,789 | €95,975 | -€26,814 | -21.8% |
| Non-recurring financial charges | 66B | €128,719 | - | -€128,719 | |
| Profit (loss) for the period before taxes | 9903 | -€121,124 | €18,162 | +€139,286 | |
| Transfer from deferred taxes | 780 | €49,345 | - | -€49,345 | |
| Income taxes | 67/77 | €12,068 | €5,214 | -€6,854 | -56.8% |
| Profit (loss) for the period | 9904 | -€83,847 | €12,948 | +€96,795 | |
| Transfer from tax-exempt reserves | 789 | €114,686 | - | -€114,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,839 | €12,948 | -€17,891 | -58.0% |
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 16 October 2026 via checked.be.