AUBEL Comptabilité: 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.
AUBEL Comptabilité
Largest movements
- Receivables within one year +€3,226
up €3,226 (+12.9%), from €25,032 to €28,258
of which Trade receivables: +€3,961
- Cash -€2,226
down €2,226 (-28.9%), from €7,696 to €5,469
mainly Trade debts (-€11,858) and Receivables within one year (-€3,226)
- Tangible fixed assets -€1,402
down €1,402 (-60.5%), from €2,316 to €914
- Trade debts -€11,858
down €11,858 (-36.2%), from €32,779 to €20,921
- Profit (loss) carried forward +€9,910
up €9,910 (+45.6%), from -€21,722 to -€11,812
- Tax, wage and social debts +€1,820
up €1,820 (+106.3%), from €1,712 to €3,532
- Gross operating margin +€6,268
up €6,268 (+65.2%), from €9,610 to €15,878
- Other operating charges -€1,853
down €1,853 (-84.1%), from €2,204 to €351
- Taxes +€1,820
up €1,820 (+106.3%), from €1,712 to €3,532
- Financial charges -€328
down €328 (-94.3%), from €348 to €20
- Staff costs +€282
up €282 (+73.4%), from €384 to €666
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 | €35,043 | €34,641 | -€402 | -1.1% |
| Fixed assets | 21/28 | €2,316 | €914 | -€1,402 | -60.5% |
| Tangible fixed assets | 22/27 | €2,316 | €914 | -€1,402 | -60.5% |
| Furniture and vehicles | 24 | €2,316 | €914 | -€1,402 | -60.5% |
| Current assets | 29/58 | €32,727 | €33,727 | +€999 | +3.1% |
| Amounts receivable within one year | 40/41 | €25,032 | €28,258 | +€3,226 | +12.9% |
| Trade receivables | 40 | €24,192 | €28,153 | +€3,961 | +16.4% |
| Other amounts receivable | 41 | €840 | €105 | -€735 | -87.6% |
| Cash at bank and in hand | 54/58 | €7,696 | €5,469 | -€2,226 | -28.9% |
| Total equity and liabilities | 10/49 | €35,043 | €34,641 | -€402 | -1.1% |
| Equity | 10/15 | €278 | €10,188 | +€9,910 | +3561.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Outside capital | 11 | - | €22,000 | +€22,000 | |
| Other | 1109/19 | - | €22,000 | +€22,000 | |
| Profit (loss) carried forward | 14 | -€21,722 | -€11,812 | +€9,910 | +45.6% |
| Amounts payable | 17/49 | €34,765 | €24,453 | -€10,312 | -29.7% |
| Amounts payable within one year | 42/48 | €34,765 | €24,453 | -€10,312 | -29.7% |
| Trade debts | 44 | €32,779 | €20,921 | -€11,858 | -36.2% |
| Suppliers | 440/4 | €32,779 | €20,921 | -€11,858 | -36.2% |
| Taxes, remuneration and social security | 45 | €1,712 | €3,532 | +€1,820 | +106.3% |
| Taxes | 450/3 | €1,712 | €3,532 | +€1,820 | +106.3% |
| Other amounts payable | 47/48 | €273 | - | -€273 | |
| Remuneration, social security and pensions | 62 | €384 | €666 | +€282 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €1,402 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,204 | €351 | -€1,853 | -84.1% |
| Gross operating margin | 9900 | €9,610 | €15,878 | +€6,268 | +65.2% |
| Operating profit (loss) | 9901 | €5,620 | €13,458 | +€7,839 | +139.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €348 | €20 | -€328 | -94.3% |
| Recurring financial charges | 65 | €348 | €20 | -€328 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €5,272 | €13,441 | +€8,169 | +155.0% |
| Income taxes | 67/77 | €1,712 | €3,532 | +€1,820 | +106.3% |
| Profit (loss) for the period | 9904 | €3,560 | €9,910 | +€6,349 | +178.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,560 | €9,910 | +€6,349 | +178.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.