AEON DEVELOPMENTS: what changed
Two fiscal 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.
AEON DEVELOPMENTS
Largest movements
- Cash +€138,982
up €138,982 (+177.5%), from €78,319 to €217,301
mainly Other debts (+€198,512) and Net result for the year (+€117,056)
- Receivables within one year -€21,124
down €21,124 (-59.5%), from €35,489 to €14,366
of which Trade receivables: -€19,180
- Tangible fixed assets -€6,648
down €6,648 (-29.4%), from €22,611 to €15,963
of which Furniture and vehicles: -€6,424
- Other debts +€198,512
up €198,512 (+2322.8%), from €8,546 to €207,059
- Profit (loss) carried forward -€90,003
down €90,003 (-96.8%), from €92,983 to €2,980
- Tax, wage and social debts +€6,545
up €6,545 (+39.8%), from €16,462 to €23,007
of which Taxes: +€10,190
- Debts after one year -€3,716
down €3,716 (-37.3%), from €9,964 to €6,248
- Gross operating margin +€61,436
up €61,436 (+57.9%), from €106,172 to €167,608
- Taxes +€15,939
up €15,939 (+60.9%), from €26,191 to €42,129
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.
Cash bridge derived
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 | €142,480 | €252,990 | +€110,510 | +77.6% |
| Fixed assets | 21/28 | €22,611 | €15,963 | -€6,648 | -29.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €22,611 | €15,963 | -€6,648 | -29.4% |
| Plant, machinery and equipment | 23 | €1,996 | €1,772 | -€224 | -11.2% |
| Furniture and vehicles | 24 | €20,615 | €14,191 | -€6,424 | -31.2% |
| Current assets | 29/58 | €119,869 | €237,028 | +€117,158 | +97.7% |
| Amounts receivable within one year | 40/41 | €35,489 | €14,366 | -€21,124 | -59.5% |
| Trade receivables | 40 | €29,586 | €10,406 | -€19,180 | -64.8% |
| Other amounts receivable | 41 | €5,904 | €3,960 | -€1,944 | -32.9% |
| Cash at bank and in hand | 54/58 | €78,319 | €217,301 | +€138,982 | +177.5% |
| Deferred charges and accrued income | 490/1 | €6,061 | €5,361 | -€700 | -11.6% |
| Total equity and liabilities | 10/49 | €142,480 | €252,990 | +€110,510 | +77.6% |
| Equity | 10/15 | €100,483 | €10,480 | -€90,003 | -89.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,983 | €2,980 | -€90,003 | -96.8% |
| Amounts payable | 17/49 | €41,997 | €242,510 | +€200,513 | +477.4% |
| Amounts payable after more than one year | 17 | €9,964 | €6,248 | -€3,716 | -37.3% |
| Financial debts | 170/4 | €9,964 | €6,248 | -€3,716 | -37.3% |
| Amounts payable within one year | 42/48 | €30,613 | €235,151 | +€204,538 | +668.1% |
| Current portion of amounts payable after more than one year | 42 | €3,547 | €3,716 | +€169 | +4.8% |
| Trade debts | 44 | €2,058 | €1,370 | -€688 | -33.4% |
| Suppliers | 440/4 | €2,058 | €1,370 | -€688 | -33.4% |
| Taxes, remuneration and social security | 45 | €16,462 | €23,007 | +€6,545 | +39.8% |
| Taxes | 450/3 | €12,817 | €23,007 | +€10,190 | +79.5% |
| Remuneration and social security | 454/9 | €3,645 | - | -€3,645 | |
| Other amounts payable | 47/48 | €8,546 | €207,059 | +€198,512 | +2322.8% |
| Accrued charges and deferred income | 492/3 | €1,420 | €1,111 | -€309 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,760 | €6,648 | -€112 | -1.7% |
| Other operating charges | 640/8 | €402 | €513 | +€110 | +27.4% |
| Gross operating margin | 9900 | €106,172 | €167,608 | +€61,436 | +57.9% |
| Operating profit (loss) | 9901 | €99,010 | €160,447 | +€61,438 | +62.1% |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.9% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.9% |
| Financial charges | 65/66B | €926 | €1,262 | +€336 | +36.3% |
| Recurring financial charges | 65 | €926 | €910 | -€15 | -1.7% |
| Non-recurring financial charges | 66B | - | €352 | +€352 | |
| Profit (loss) for the period before taxes | 9903 | €98,102 | €159,185 | +€61,083 | +62.3% |
| Income taxes | 67/77 | €26,191 | €42,129 | +€15,939 | +60.9% |
| Profit (loss) for the period | 9904 | €71,911 | €117,056 | +€45,145 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,911 | €117,056 | +€45,145 | +62.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.