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.
Aube
Largest movements
- Financial fixed assets -€57,913
no longer reported in 2025 (was €57,913)
- Tangible fixed assets -€37,345
down €37,345 (-8.1%), from €459,855 to €422,510
of which Other tangible fixed assets: -€29,263
- Receivables within one year -€18,298
down €18,298 (-49.6%), from €36,915 to €18,617
of which Trade receivables: -€15,632
- Cash +€10,509
up €10,509 (+5.7%), from €185,914 to €196,423
mainly Net result for the year (+€170,057) and Depreciation (+€67,086)
- Other debts -€97,280
down €97,280 (-43.1%), from €225,587 to €128,308
- Debts after one year -€52,445
down €52,445 (-24.6%), from €212,854 to €160,410
- Tax, wage and social debts +€24,159
up €24,159 (+27.0%), from €89,504 to €113,663
of which Taxes: +€29,405
- Trade debts +€20,588
up €20,588 (+83.2%), from €24,759 to €45,347
- Investment grants -€9,693
down €9,693 (-15.2%), from €63,900 to €54,207
- Gross operating margin +€127,286
up €127,286 (+21.0%), from €606,798 to €734,085
- Staff costs +€100,794
up €100,794 (+30.8%), from €326,978 to €427,772
- Taxes +€9,238
up €9,238 (+18.6%), from €49,792 to €59,030
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 | €752,299 | €643,050 | -€109,248 | -14.5% |
| Fixed assets | 21/28 | €520,435 | €422,510 | -€97,925 | -18.8% |
| Intangible fixed assets | 21 | €2,667 | - | -€2,667 | |
| Tangible fixed assets | 22/27 | €459,855 | €422,510 | -€37,345 | -8.1% |
| Plant, machinery and equipment | 23 | €139,640 | €128,414 | -€11,226 | -8.0% |
| Furniture and vehicles | 24 | €40,913 | €47,085 | +€6,173 | +15.1% |
| Leasing and similar rights | 25 | €24,921 | €21,892 | -€3,029 | -12.2% |
| Other tangible fixed assets | 26 | €254,382 | €225,119 | -€29,263 | -11.5% |
| Financial fixed assets | 28 | €57,913 | - | -€57,913 | |
| Current assets | 29/58 | €231,864 | €220,541 | -€11,323 | -4.9% |
| Stocks and contracts in progress | 3 | €8,934 | €5,500 | -€3,434 | -38.4% |
| Stocks | 30/36 | €8,934 | €5,500 | -€3,434 | -38.4% |
| Amounts receivable within one year | 40/41 | €36,915 | €18,617 | -€18,298 | -49.6% |
| Trade receivables | 40 | €21,643 | €6,012 | -€15,632 | -72.2% |
| Other amounts receivable | 41 | €15,272 | €12,606 | -€2,666 | -17.5% |
| Cash at bank and in hand | 54/58 | €185,914 | €196,423 | +€10,509 | +5.7% |
| Deferred charges and accrued income | 490/1 | €101 | - | -€101 | |
| Total equity and liabilities | 10/49 | €752,299 | €643,050 | -€109,248 | -14.5% |
| Equity | 10/15 | €124,351 | €114,715 | -€9,636 | -7.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €451 | €508 | +€57 | +12.7% |
| Investment grants | 15 | €63,900 | €54,207 | -€9,693 | -15.2% |
| Provisions and deferred taxes | 16 | €15,975 | €13,552 | -€2,423 | -15.2% |
| Deferred taxes | 168 | €15,975 | €13,552 | -€2,423 | -15.2% |
| Amounts payable | 17/49 | €611,973 | €514,783 | -€97,190 | -15.9% |
| Amounts payable after more than one year | 17 | €212,854 | €160,410 | -€52,445 | -24.6% |
| Financial debts | 170/4 | €212,854 | €160,410 | -€52,445 | -24.6% |
| Amounts payable within one year | 42/48 | €399,119 | €354,374 | -€44,745 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €59,269 | €66,969 | +€7,701 | +13.0% |
| Financial debts | 43 | - | €86 | +€86 | |
| Credit institutions | 430/8 | - | €86 | +€86 | |
| Trade debts | 44 | €24,759 | €45,347 | +€20,588 | +83.2% |
| Suppliers | 440/4 | €24,759 | €45,347 | +€20,588 | +83.2% |
| Taxes, remuneration and social security | 45 | €89,504 | €113,663 | +€24,159 | +27.0% |
| Taxes | 450/3 | €32,363 | €61,768 | +€29,405 | +90.9% |
| Remuneration and social security | 454/9 | €57,141 | €51,895 | -€5,246 | -9.2% |
| Other amounts payable | 47/48 | €225,587 | €128,308 | -€97,280 | -43.1% |
| Non-recurring operating income | 76A | - | €187 | +€187 | |
| Remuneration, social security and pensions | 62 | €326,978 | €427,772 | +€100,794 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,107 | €67,086 | +€5,979 | +9.8% |
| Other operating charges | 640/8 | €2,816 | €3,449 | +€633 | +22.5% |
| Gross operating margin | 9900 | €606,798 | €734,085 | +€127,286 | +21.0% |
| Operating profit (loss) | 9901 | €215,897 | €235,778 | +€19,881 | +9.2% |
| Financial income | 75/76B | €12,259 | €10,387 | -€1,872 | -15.3% |
| Recurring financial income | 75 | €12,259 | €10,387 | -€1,872 | -15.3% |
| Financial charges | 65/66B | €19,046 | €19,500 | +€454 | +2.4% |
| Recurring financial charges | 65 | €19,046 | €19,500 | +€454 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €209,109 | €226,664 | +€17,555 | +8.4% |
| Transfer from deferred taxes | 780 | €2,423 | €2,423 | = | 0.0% |
| Income taxes | 67/77 | €49,792 | €59,030 | +€9,238 | +18.6% |
| Profit (loss) for the period | 9904 | €161,741 | €170,057 | +€8,317 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €161,741 | €170,057 | +€8,317 | +5.1% |
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.