AETERNUS: 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.
AETERNUS
Largest movements
- Receivables within one year +€30,042
up €30,042 (+67.2%), from €44,673 to €74,714
of which Trade receivables: +€18,446
- Tangible fixed assets -€17,406
down €17,406 (-44.3%), from €39,247 to €21,841
- Debts after one year -€67,500
down €67,500 (-100%), from €67,500 to €0
- Current portion of long-term debt +€49,500
new in 2025: €49,500
- Trade debts +€22,299
up €22,299 (+1,938%), from €1,151 to €23,450
- Other debts +€9,483
up €9,483 (+173%), from €5,477 to €14,961
- Profit (loss) carried forward -€5,811
down €5,811 (-80.5%), from -€7,222 to -€13,033
- Gross operating margin -€35,912
down €35,912 (-65.4%), from €54,890 to €18,978
- Taxes -€2,061
down €2,061 (-43.8%), from €4,711 to €2,650
- Financial charges -€988
down €988 (-23.6%), from €4,185 to €3,197
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 | €85,242 | €97,823 | +€12,581 | +14.8% |
| Fixed assets | 21/28 | €39,247 | €21,841 | -€17,406 | -44.3% |
| Tangible fixed assets | 22/27 | €39,247 | €21,841 | -€17,406 | -44.3% |
| Furniture and vehicles | 24 | €39,247 | €21,841 | -€17,406 | -44.3% |
| Current assets | 29/58 | €45,995 | €75,982 | +€29,986 | +65.2% |
| Amounts receivable within one year | 40/41 | €44,673 | €74,714 | +€30,042 | +67.2% |
| Trade receivables | 40 | €41,769 | €60,214 | +€18,446 | +44.2% |
| Other amounts receivable | 41 | €2,904 | €14,500 | +€11,596 | +399% |
| Cash at bank and in hand | 54/58 | €91 | €303 | +€212 | +232% |
| Deferred charges and accrued income | 490/1 | €1,231 | €965 | -€267 | -21.7% |
| Total equity and liabilities | 10/49 | €85,242 | €97,823 | +€12,581 | +14.8% |
| Equity | 10/15 | -€2,222 | -€8,033 | -€5,811 | -262% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,222 | -€13,033 | -€5,811 | -80.5% |
| Amounts payable | 17/49 | €87,464 | €105,856 | +€18,392 | +21.0% |
| Amounts payable after more than one year | 17 | €67,500 | €0 | -€67,500 | -100% |
| Financial debts | 170/4 | €67,500 | €0 | -€67,500 | -100% |
| Amounts payable within one year | 42/48 | €11,339 | €94,188 | +€82,849 | +731% |
| Current portion of amounts payable after more than one year | 42 | - | €49,500 | +€49,500 | |
| Trade debts | 44 | €1,151 | €23,450 | +€22,299 | +1,938% |
| Suppliers | 440/4 | €1,151 | €23,450 | +€22,299 | +1,938% |
| Taxes, remuneration and social security | 45 | €4,711 | €6,278 | +€1,567 | +33.3% |
| Taxes | 450/3 | €4,711 | €6,278 | +€1,567 | +33.3% |
| Other amounts payable | 47/48 | €5,477 | €14,961 | +€9,483 | +173% |
| Accrued charges and deferred income | 492/3 | €8,625 | €11,668 | +€3,043 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,261 | €17,406 | +€144 | +0.8% |
| Other operating charges | 640/8 | €1,342 | €1,863 | +€521 | +38.8% |
| Gross operating margin | 9900 | €54,890 | €18,978 | -€35,912 | -65.4% |
| Operating profit (loss) | 9901 | €36,287 | -€291 | -€36,577 | |
| Financial income | 75/76B | €0 | €326 | +€326 | +163,100% |
| Recurring financial income | 75 | €0 | €326 | +€326 | +163,100% |
| Financial charges | 65/66B | €4,185 | €3,197 | -€988 | -23.6% |
| Recurring financial charges | 65 | €4,185 | €3,197 | -€988 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €32,102 | -€3,161 | -€35,263 | |
| Income taxes | 67/77 | €4,711 | €2,650 | -€2,061 | -43.8% |
| Profit (loss) for the period | 9904 | €27,391 | -€5,811 | -€33,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,391 | -€5,811 | -€33,202 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.