AUBE: 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.
What changed
AUBE
NACE 87.991, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,218
2024 · €127,228-€91,010
Equity
€224,101
2024 · €191,884+€32,217
Cash
€3.0m
2024 · €2.6m+€425,602
Balance sheet total
€3.7m
2024 · €3.3m+€464,428
Largest movements
Assets
- Cash +€425,602
up €425,602 (+16.6%), from €2.6m to €3.0m
mainly Debts within one year (+€1.5m) and Depreciation (+€77,890)
- Tangible fixed assets +€75,477
up €75,477 (+47.6%), from €158,655 to €234,133
of which Plant, machinery and equipment: +€63,755
- Receivables within one year -€38,389
down €38,389 (-7.4%), from €517,157 to €478,769
Equity and liabilities
- Debts within one year +€1.5m
up €1.5m (+73.4%), from €2.0m to €3.5m
- Accrued charges and deferred income -€1.0m
down €1.0m (-97.3%), from €1.1m to €28,500
Income statement
- Staff costs +€1.2m
up €1.2m (+30.3%), from €3.9m to €5.1m
- Services and other goods +€221,217
up €221,217 (+25.6%), from €863,667 to €1.1m
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.
Result 2024
€127,228
Staff costs
-€1.2m
Depreciation
-€25,499
Other operating charges
-€3,225
Other operating items
+€1.1m
Financial income
-€794
Financial charges
-€26
Result 2025
€36,218
lowers the resultnot broken down further in the accounts
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.
From operations
+€582,970
Investment
-€153,367
Financing
-€4,001
Cash 2024
€2.6m
From operations (derived)
+€582,970
Net result for the year
+€36,218
Depreciation
+€77,890
Receivables within one year
+€38,389
Deferred charges and accrued income
-€1,737
Debts within one year
+€1.5m
Accrued charges and deferred income
-€1.0m
Investment (derived)
-€153,367
Investment in fixed assets (net)
-€153,367
Financing
-€4,001
Contributions, distributions and other
-€4,001
Cash 2025
€3.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,268,836 | €3,733,264 | +€464,428 | +14.2% |
| Fixed assets | 21/28 | €160,747 | €236,225 | +€75,477 | +47.0% |
| Tangible fixed assets | 22/27 | €158,655 | €234,133 | +€75,477 | +47.6% |
| Plant, machinery and equipment | 23 | €32,496 | €96,251 | +€63,755 | +196% |
| Furniture and vehicles | 24 | €126,159 | €137,881 | +€11,722 | +9.3% |
| Financial fixed assets | 28 | €2,092 | €2,092 | = | 0.0% |
| Affiliated companies | 280/1 | €2,092 | €2,092 | = | 0.0% |
| Participating interests | 280 | €2,092 | €2,092 | = | 0.0% |
| Current assets | 29/58 | €3,108,089 | €3,497,039 | +€388,951 | +12.5% |
| Amounts receivable within one year | 40/41 | €517,157 | €478,769 | -€38,389 | -7.4% |
| Other amounts receivable | 41 | €517,157 | €478,769 | -€38,389 | -7.4% |
| Cash at bank and in hand | 54/58 | €2,564,747 | €2,990,348 | +€425,602 | +16.6% |
| Deferred charges and accrued income | 490/1 | €26,185 | €27,922 | +€1,737 | +6.6% |
| Total equity and liabilities | 10/49 | €3,268,836 | €3,733,264 | +€464,428 | +14.2% |
| Equity | 10/15 | €191,884 | €224,101 | +€32,217 | +16.8% |
| Profit (loss) carried forward | 14 | €179,882 | €216,100 | +€36,218 | +20.1% |
| Investment grants | 15 | €12,003 | €8,002 | -€4,001 | -33.3% |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,076,952 | €3,509,163 | +€432,211 | +14.0% |
| Amounts payable within one year | 42/48 | €2,007,273 | €3,480,663 | +€1.5m | +73.4% |
| Trade debts | 44 | €208,731 | €414,242 | +€205,511 | +98.5% |
| Suppliers | 440/4 | €208,581 | €410,703 | +€202,122 | +96.9% |
| Bills of exchange payable | 441 | €150 | €3,539 | +€3,389 | +2,259% |
| Taxes, remuneration and social security | 45 | €397,385 | €451,301 | +€53,916 | +13.6% |
| Remuneration and social security | 454/9 | €397,385 | €451,301 | +€53,916 | +13.6% |
| Accrued charges and deferred income | 492/3 | €1,069,679 | €28,500 | -€1.0m | -97.3% |
| Operating income | 70/76A | €4,924,204 | €6,259,284 | +€1.3m | +27.1% |
| Membership fees, donations, legacies and grants | 73 | €4,770,728 | €6,212,844 | +€1.4m | +30.2% |
| Other operating income | 74 | €50,126 | €46,440 | -€3,686 | -7.4% |
| Non-recurring operating income | 76A | €103,350 | €0 | -€103,350 | -100% |
| Operating charges | 60/66A | €4,803,999 | €6,229,268 | +€1.4m | +29.7% |
| Services and other goods | 61 | €863,667 | €1,084,884 | +€221,217 | +25.6% |
| Remuneration, social security and pensions | 62 | €3,883,821 | €5,059,149 | +€1.2m | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,391 | €77,890 | +€25,499 | +48.7% |
| Other operating charges | 640/8 | €4,120 | €7,345 | +€3,225 | +78.3% |
| Operating profit (loss) | 9901 | €120,205 | €30,016 | -€90,190 | -75.0% |
| Financial income | 75/76B | €7,453 | €6,659 | -€794 | -10.7% |
| Recurring financial income | 75 | €7,453 | €6,659 | -€794 | -10.7% |
| Other financial income | 752/9 | €7,453 | €6,659 | -€794 | -10.7% |
| Financial charges | 65/66B | €431 | €457 | +€26 | +6.0% |
| Recurring financial charges | 65 | €431 | €457 | +€26 | +6.0% |
| Debt charges | 650 | - | €12 | +€12 | |
| Other financial charges | 652/9 | €431 | €445 | +€14 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €127,228 | €36,218 | -€91,010 | -71.5% |
| Profit (loss) for the period | 9904 | €127,228 | €36,218 | -€91,010 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €127,228 | €36,218 | -€91,010 | -71.5% |
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 15 October 2026 via checked.be.