AUBE CONSULTANCE: 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 CONSULTANCE
Largest movements
- Cash +€9,327
up €9,327 (+59.6%), from €15,662 to €24,989
mainly Other debts (+€71,015) and Net result for the year (+€22,826)
- Receivables within one year -€7,905
down €7,905 (-10.1%), from €78,578 to €70,673
of which Other amounts receivable: -€22,349
- Tangible fixed assets -€3,990
down €3,990 (-17.6%), from €22,723 to €18,733
of which Other tangible fixed assets: -€3,873
- Profit (loss) carried forward -€91,174
down €91,174 (-97.2%), from €93,790 to €2,616
- Other debts +€71,015
up €71,015 (+261%), from €27,253 to €98,269
- Trade debts +€15,230
up €15,230 (+450%), from €3,385 to €18,615
- Tax, wage and social debts +€9,147
up €9,147 (+94.5%), from €9,677 to €18,824
of which Taxes: +€9,147
- Debts after one year -€4,057
down €4,057 (-21.2%), from €19,168 to €15,111
- Gross operating margin +€12,848
up €12,848 (+20.9%), from €61,414 to €74,262
- Staff costs +€6,977
up €6,977 (+14.5%), from €48,049 to €55,027
- Taxes +€3,905
up €3,905 (+459%), from €851 to €4,756
- Financial income -€1,508
down €1,508 (-10.0%), from €15,056 to €13,548
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 | €180,520 | €177,952 | -€2,568 | -1.4% |
| Fixed assets | 21/28 | €86,024 | €82,035 | -€3,990 | -4.6% |
| Tangible fixed assets | 22/27 | €22,723 | €18,733 | -€3,990 | -17.6% |
| Furniture and vehicles | 24 | €117 | €0 | -€117 | -100% |
| Other tangible fixed assets | 26 | €22,607 | €18,733 | -€3,873 | -17.1% |
| Financial fixed assets | 28 | €63,301 | €63,301 | = | 0.0% |
| Current assets | 29/58 | €94,495 | €95,917 | +€1,422 | +1.5% |
| Amounts receivable within one year | 40/41 | €78,578 | €70,673 | -€7,905 | -10.1% |
| Trade receivables | 40 | €55,449 | €69,893 | +€14,444 | +26.1% |
| Other amounts receivable | 41 | €23,129 | €780 | -€22,349 | -96.6% |
| Current investments | 50/53 | €255 | €255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,662 | €24,989 | +€9,327 | +59.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €180,520 | €177,952 | -€2,568 | -1.4% |
| Equity | 10/15 | €114,250 | €23,076 | -€91,174 | -79.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,790 | €2,616 | -€91,174 | -97.2% |
| Amounts payable | 17/49 | €66,270 | €154,876 | +€88,606 | +134% |
| Amounts payable after more than one year | 17 | €19,168 | €15,111 | -€4,057 | -21.2% |
| Financial debts | 170/4 | €19,168 | €15,111 | -€4,057 | -21.2% |
| Amounts payable within one year | 42/48 | €47,101 | €139,765 | +€92,664 | +197% |
| Current portion of amounts payable after more than one year | 42 | €6,785 | €4,057 | -€2,728 | -40.2% |
| Trade debts | 44 | €3,385 | €18,615 | +€15,230 | +450% |
| Suppliers | 440/4 | €3,385 | €18,615 | +€15,230 | +450% |
| Taxes, remuneration and social security | 45 | €9,677 | €18,824 | +€9,147 | +94.5% |
| Taxes | 450/3 | €9,677 | €18,824 | +€9,147 | +94.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,253 | €98,269 | +€71,015 | +261% |
| Remuneration, social security and pensions | 62 | €48,049 | €55,027 | +€6,977 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,990 | €3,990 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,152 | €701 | -€451 | -39.2% |
| Gross operating margin | 9900 | €61,414 | €74,262 | +€12,848 | +20.9% |
| Operating profit (loss) | 9901 | €8,222 | €14,545 | +€6,323 | +76.9% |
| Financial income | 75/76B | €15,056 | €13,548 | -€1,508 | -10.0% |
| Recurring financial income | 75 | €15,056 | €13,548 | -€1,508 | -10.0% |
| Financial charges | 65/66B | €696 | €511 | -€185 | -26.6% |
| Recurring financial charges | 65 | €696 | €511 | -€185 | -26.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €22,583 | €27,582 | +€5,000 | +22.1% |
| Income taxes | 67/77 | €851 | €4,756 | +€3,905 | +459% |
| Profit (loss) for the period | 9904 | €21,732 | €22,826 | +€1,094 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,732 | €22,826 | +€1,094 | +5.0% |
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 19 October 2026 via checked.be.