AESOPUS: 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.
AESOPUS
Largest movements
- Cash +€6,944
up €6,944 (+21.9%), from €31,681 to €38,625
mainly Net result for the year (+€27,666) and Receivables within one year (+€6,147)
- Receivables within one year -€6,147
down €6,147 (-12.4%), from €49,635 to €43,488
of which Other amounts receivable: -€4,211
- Tangible fixed assets -€2,432
down €2,432 (-39.2%), from €6,202 to €3,769
- Profit (loss) carried forward +€24,071
up €24,071, from -€24,071 to €0
- Reserves -€17,280
down €17,280 (-16.4%), from €105,569 to €88,289
- Tax, wage and social debts -€7,781
down €7,781 (-82.0%), from €9,494 to €1,713
- Trade debts -€1,152
down €1,152 (-46.6%), from €2,475 to €1,323
- Gross operating margin +€54,713
up €54,713, from -€19,949 to €34,764
- Taxes +€1,932
up €1,932 (+1,023%), from €189 to €2,120
- Depreciation -€653
down €653 (-14.9%), from €4,372 to €3,719
- Financial charges -€627
down €627 (-27.7%), from €2,266 to €1,639
- Financial income -€425
down €425 (-28.6%), from €1,488 to €1,062
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 | €99,667 | €97,524 | -€2,143 | -2.2% |
| Fixed assets | 21/28 | €15,202 | €12,769 | -€2,432 | -16.0% |
| Tangible fixed assets | 22/27 | €6,202 | €3,769 | -€2,432 | -39.2% |
| Furniture and vehicles | 24 | €6,202 | €3,769 | -€2,432 | -39.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €84,465 | €84,755 | +€289 | +0.3% |
| Amounts receivable within one year | 40/41 | €49,635 | €43,488 | -€6,147 | -12.4% |
| Trade receivables | 40 | €22,748 | €20,812 | -€1,936 | -8.5% |
| Other amounts receivable | 41 | €26,887 | €22,676 | -€4,211 | -15.7% |
| Cash at bank and in hand | 54/58 | €31,681 | €38,625 | +€6,944 | +21.9% |
| Deferred charges and accrued income | 490/1 | €3,149 | €2,641 | -€508 | -16.1% |
| Total equity and liabilities | 10/49 | €99,667 | €97,524 | -€2,143 | -2.2% |
| Equity | 10/15 | €87,698 | €94,489 | +€6,791 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,569 | €88,289 | -€17,280 | -16.4% |
| Distributable reserves | 133 | €105,569 | €88,289 | -€17,280 | -16.4% |
| Profit (loss) carried forward | 14 | -€24,071 | €0 | +€24,071 | |
| Amounts payable | 17/49 | €11,969 | €3,035 | -€8,933 | -74.6% |
| Amounts payable within one year | 42/48 | €11,969 | €3,035 | -€8,933 | -74.6% |
| Trade debts | 44 | €2,475 | €1,323 | -€1,152 | -46.6% |
| Suppliers | 440/4 | €2,475 | €1,323 | -€1,152 | -46.6% |
| Taxes, remuneration and social security | 45 | €9,494 | €1,713 | -€7,781 | -82.0% |
| Taxes | 450/3 | €9,494 | €1,713 | -€7,781 | -82.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €3,719 | -€653 | -14.9% |
| Other operating charges | 640/8 | €642 | €682 | +€40 | +6.2% |
| Gross operating margin | 9900 | -€19,949 | €34,764 | +€54,713 | |
| Operating profit (loss) | 9901 | -€24,963 | €30,363 | +€55,326 | |
| Financial income | 75/76B | €1,488 | €1,062 | -€425 | -28.6% |
| Recurring financial income | 75 | €1,488 | €1,062 | -€425 | -28.6% |
| Financial charges | 65/66B | €2,266 | €1,639 | -€627 | -27.7% |
| Recurring financial charges | 65 | €2,266 | €1,639 | -€627 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,742 | €29,787 | +€55,529 | |
| Income taxes | 67/77 | €189 | €2,120 | +€1,932 | +1,023% |
| Profit (loss) for the period | 9904 | -€25,931 | €27,666 | +€53,597 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,931 | €27,666 | +€53,597 |
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.