Aeternum: 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.
Aeternum
Largest movements
- Receivables after one year -€208,011
no longer reported in 2025 (was €208,011)
- Financial fixed assets -€104,668
no longer reported in 2025 (was €104,668)
- Receivables within one year -€47,431
down €47,431 (-88.2%), from €53,805 to €6,374
- Cash -€25,349
down €25,349 (-25.3%), from €100,247 to €74,899
mainly Debts after one year (-€383,999) and Net result for the year (-€17,650)
- Debts after one year -€383,999
down €383,999 (-22.7%), from €1.7m to €1.3m
of which Financial debts: -€1.7m
- Financial income -€28,270
no longer reported in 2025 (was €28,270)
of which Financial income: -€27,828
- Purchases and services -€6,652
no longer reported in 2025 (was €6,652)
- Gross operating margin +€2,854
up €2,854 (+42.9%), from -€6,652 to -€3,798
- Taxes -€1,975
no longer reported in 2025 (was €1,975)
- Other operating charges +€1,083
up €1,083 (+917.9%), from €118 to €1,201
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 | €1,929,118 | €1,530,082 | -€399,036 | -20.7% |
| Fixed assets | 21/28 | €493,555 | €375,309 | -€118,246 | -24.0% |
| Tangible fixed assets | 22/27 | €388,887 | €375,309 | -€13,578 | -3.5% |
| Land and buildings | 22 | €388,887 | €375,309 | -€13,578 | -3.5% |
| Financial fixed assets | 28 | €104,668 | - | -€104,668 | |
| Current assets | 29/58 | €1,435,563 | €1,154,772 | -€280,791 | -19.6% |
| Amounts receivable after more than one year | 29 | €208,011 | - | -€208,011 | |
| Other amounts receivable | 291 | €208,011 | - | -€208,011 | |
| Amounts receivable within one year | 40/41 | €53,805 | €6,374 | -€47,431 | -88.2% |
| Other amounts receivable | 41 | €53,805 | €6,374 | -€47,431 | -88.2% |
| Current investments | 50/53 | €1,073,500 | €1,073,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,247 | €74,899 | -€25,349 | -25.3% |
| Total equity and liabilities | 10/49 | €1,929,118 | €1,530,082 | -€399,036 | -20.7% |
| Equity | 10/15 | €211,877 | €194,227 | -€17,650 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,201 | €101,317 | -€2,884 | -2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €66,325 | €63,441 | -€2,884 | -4.3% |
| Distributable reserves | 133 | €36,016 | €36,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,077 | €74,310 | -€14,767 | -16.6% |
| Provisions and deferred taxes | 16 | €22,108 | €21,147 | -€961 | -4.3% |
| Deferred taxes | 168 | €22,108 | €21,147 | -€961 | -4.3% |
| Amounts payable | 17/49 | €1,695,132 | €1,314,708 | -€380,425 | -22.4% |
| Amounts payable after more than one year | 17 | €1,695,132 | €1,311,133 | -€383,999 | -22.7% |
| Financial debts | 170/4 | €1,695,132 | - | -€1.7m | |
| Other amounts payable | 178/9 | - | €1,311,133 | +€1.3m | |
| Amounts payable within one year | 42/48 | - | €3,574 | +€3,574 | |
| Other amounts payable | 47/48 | - | €3,574 | +€3,574 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,652 | - | -€6,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,578 | €13,578 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,201 | +€1,083 | +917.9% |
| Gross operating margin | 9900 | -€6,652 | -€3,798 | +€2,854 | +42.9% |
| Operating profit (loss) | 9901 | -€20,348 | -€18,577 | +€1,771 | +8.7% |
| Financial income | 75/76B | €28,270 | - | -€28,270 | |
| Recurring financial income | 75 | €27,828 | - | -€27,828 | |
| Non-recurring financial income | 76B | €443 | - | -€443 | |
| Financial charges | 65/66B | €24 | €35 | +€11 | +44.6% |
| Recurring financial charges | 65 | €24 | €35 | +€11 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €7,899 | -€18,612 | -€26,510 | |
| Transfer from deferred taxes | 780 | €961 | €961 | = | 0.0% |
| Income taxes | 67/77 | €1,975 | - | -€1,975 | |
| Profit (loss) for the period | 9904 | €6,885 | -€17,650 | -€24,536 | |
| Transfer from tax-exempt reserves | 789 | €2,884 | €2,884 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,769 | -€14,767 | -€24,536 |
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 9 October 2026 via checked.be.