AUB.SVP: 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.
AUB.SVP
Largest movements
- Cash +€141,938
up €141,938 (+28.7%), from €493,758 to €635,697
mainly Net result for the year (+€161,099) and Depreciation (+€37,064)
- Tangible fixed assets -€15,730
down €15,730 (-9.3%), from €168,495 to €152,764
of which Plant, machinery and equipment: -€11,781
- Receivables within one year +€13,713
up €13,713 (+6.9%), from €198,503 to €212,216
of which Other amounts receivable: +€21,276
- Reserves +€161,099
up €161,099 (+29.5%), from €545,655 to €706,754
- Trade debts -€23,511
down €23,511 (-23.4%), from €100,478 to €76,967
- Gross operating margin +€108,402
up €108,402 (+13.0%), from €836,691 to €945,093
- Staff costs +€52,769
up €52,769 (+8.4%), from €626,859 to €679,628
- Taxes +€17,488
up €17,488 (+31.5%), from €55,522 to €73,011
- Depreciation +€12,607
up €12,607 (+51.5%), from €24,457 to €37,064
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 | €874,228 | €1,014,226 | +€139,998 | +16.0% |
| Fixed assets | 21/28 | €168,945 | €153,214 | -€15,730 | -9.3% |
| Tangible fixed assets | 22/27 | €168,495 | €152,764 | -€15,730 | -9.3% |
| Land and buildings | 22 | €131,365 | €122,920 | -€8,445 | -6.4% |
| Plant, machinery and equipment | 23 | €37,130 | €25,349 | -€11,781 | -31.7% |
| Furniture and vehicles | 24 | - | €4,495 | +€4,495 | |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €705,283 | €861,012 | +€155,729 | +22.1% |
| Amounts receivable within one year | 40/41 | €198,503 | €212,216 | +€13,713 | +6.9% |
| Trade receivables | 40 | €12,609 | €5,046 | -€7,563 | -60.0% |
| Other amounts receivable | 41 | €185,894 | €207,169 | +€21,276 | +11.4% |
| Cash at bank and in hand | 54/58 | €493,758 | €635,697 | +€141,938 | +28.7% |
| Deferred charges and accrued income | 490/1 | €13,021 | €13,099 | +€78 | +0.6% |
| Total equity and liabilities | 10/49 | €874,228 | €1,014,226 | +€139,998 | +16.0% |
| Equity | 10/15 | €645,223 | €806,322 | +€161,099 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €545,655 | €706,754 | +€161,099 | +29.5% |
| Distributable reserves | 133 | €545,655 | €706,754 | +€161,099 | +29.5% |
| Profit (loss) carried forward | 14 | €80,968 | €80,968 | +€0 | 0.0% |
| Amounts payable | 17/49 | €229,005 | €207,904 | -€21,100 | -9.2% |
| Amounts payable within one year | 42/48 | €229,005 | €206,432 | -€22,573 | -9.9% |
| Trade debts | 44 | €100,478 | €76,967 | -€23,511 | -23.4% |
| Suppliers | 440/4 | €100,478 | €76,967 | -€23,511 | -23.4% |
| Taxes, remuneration and social security | 45 | €128,527 | €128,739 | +€212 | +0.2% |
| Taxes | 450/3 | €58,549 | €63,053 | +€4,505 | +7.7% |
| Remuneration and social security | 454/9 | €69,978 | €65,686 | -€4,292 | -6.1% |
| Other amounts payable | 47/48 | - | €726 | +€726 | |
| Accrued charges and deferred income | 492/3 | - | €1,472 | +€1,472 | |
| Remuneration, social security and pensions | 62 | €626,859 | €679,628 | +€52,769 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,457 | €37,064 | +€12,607 | +51.5% |
| Other operating charges | 640/8 | €2,205 | €2,418 | +€213 | +9.7% |
| Gross operating margin | 9900 | €836,691 | €945,093 | +€108,402 | +13.0% |
| Operating profit (loss) | 9901 | €183,169 | €225,982 | +€42,813 | +23.4% |
| Financial income | 75/76B | €11,248 | €14,341 | +€3,093 | +27.5% |
| Recurring financial income | 75 | €11,248 | €14,341 | +€3,093 | +27.5% |
| Financial charges | 65/66B | €5,514 | €6,214 | +€700 | +12.7% |
| Recurring financial charges | 65 | €5,514 | €6,214 | +€700 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €188,904 | €234,110 | +€45,206 | +23.9% |
| Income taxes | 67/77 | €55,522 | €73,011 | +€17,488 | +31.5% |
| Profit (loss) for the period | 9904 | €133,381 | €161,099 | +€27,718 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,381 | €161,099 | +€27,718 | +20.8% |
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 29 October 2026 via checked.be.