AUBE: what changed
Two fiscal 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 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,569
2024 · €4,765+€2,804
Equity
€972,983
2024 · €965,414+€7,569
Cash
€2,790
2024 · €161+€2,629
Balance sheet total
€1.0m
2024 · €1.0m+€10,042
Largest movements
Assets
- Receivables within one year +€11,200
up €11,200 (+17.4%), from €64,514 to €75,714
of which Trade receivables: +€16,197
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs -€9,368
down €9,368, from €9,185 to -€184
- Gross operating margin -€6,661
down €6,661 (-28.0%), from €23,770 to €17,109
- Financial charges +€627
up €627 (+26.0%), from €2,412 to €3,039
- Taxes +€411
up €411 (+12.8%), from €3,215 to €3,626
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
€4,765
Gross operating margin
-€6,661
Staff costs
+€9,368
Other operating charges
+€81
Other operating items
+€1,065
Financial income
-€12
Financial charges
-€627
Taxes
-€411
Result 2025
€7,569
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.
From operations
+€2,629
Investment
€0
Financing
€0
Cash 2024
€161
From operations (derived)
+€2,629
Net result for the year
+€7,569
Depreciation
+€1,393
Receivables within one year
-€11,200
Deferred charges and accrued income
+€2,394
Trade debts
-€791
Tax, wage and social debts
+€1,613
Other debts
+€1,649
Cash 2025
€2,790
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,012,130 | €1,022,171 | +€10,042 | +1.0% |
| Fixed assets | 21/28 | €940,694 | €939,301 | -€1,393 | -0.1% |
| Tangible fixed assets | 22/27 | €4,123 | €2,730 | -€1,393 | -33.8% |
| Furniture and vehicles | 24 | €1,796 | €672 | -€1,125 | -62.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,327 | €2,058 | -€269 | -11.5% |
| Financial fixed assets | 28 | €936,571 | €936,571 | = | 0.0% |
| Current assets | 29/58 | €71,436 | €82,870 | +€11,435 | +16.0% |
| Amounts receivable within one year | 40/41 | €64,514 | €75,714 | +€11,200 | +17.4% |
| Trade receivables | 40 | €59,514 | €75,711 | +€16,197 | +27.2% |
| Other amounts receivable | 41 | €5,000 | €3 | -€4,997 | -99.9% |
| Cash at bank and in hand | 54/58 | €161 | €2,790 | +€2,629 | +1629.7% |
| Deferred charges and accrued income | 490/1 | €6,760 | €4,366 | -€2,394 | -35.4% |
| Total equity and liabilities | 10/49 | €1,012,130 | €1,022,171 | +€10,042 | +1.0% |
| Equity | 10/15 | €965,414 | €972,983 | +€7,569 | +0.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €906,889 | €907,983 | +€1,094 | +0.1% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €896,389 | €897,483 | +€1,094 | +0.1% |
| Profit (loss) carried forward | 14 | -€6,475 | €0 | +€6,475 | |
| Amounts payable | 17/49 | €46,715 | €49,188 | +€2,472 | +5.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,715 | €29,188 | +€2,472 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,436 | €2,646 | -€791 | -23.0% |
| Suppliers | 440/4 | €3,436 | €2,646 | -€791 | -23.0% |
| Taxes, remuneration and social security | 45 | €9,999 | €11,612 | +€1,613 | +16.1% |
| Taxes | 450/3 | €9,999 | €11,612 | +€1,613 | +16.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,280 | €14,930 | +€1,649 | +12.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,185 | -€184 | -€9,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €1,393 | = | 0.0% |
| Other operating charges | 640/8 | €1,748 | €1,666 | -€81 | -4.7% |
| Non-recurring operating charges | 66A | €1,065 | - | -€1,065 | |
| Gross operating margin | 9900 | €23,770 | €17,109 | -€6,661 | -28.0% |
| Operating profit (loss) | 9901 | €10,380 | €14,234 | +€3,854 | +37.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100.0% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100.0% |
| Financial charges | 65/66B | €2,412 | €3,039 | +€627 | +26.0% |
| Recurring financial charges | 65 | €2,412 | €3,039 | +€627 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €7,980 | €11,195 | +€3,215 | +40.3% |
| Income taxes | 67/77 | €3,215 | €3,626 | +€411 | +12.8% |
| Profit (loss) for the period | 9904 | €4,765 | €7,569 | +€2,804 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,765 | €7,569 | +€2,804 | +58.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.