AUBEL SERVICE: 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.
AUBEL SERVICE
Largest movements
- Cash +€9,902
up €9,902 (+90.6%), from €10,924 to €20,826
mainly Net result for the year (+€12,318) and Depreciation (+€9,730)
- Tangible fixed assets -€9,730
down €9,730 (-29.1%), from €33,428 to €23,698
of which Furniture and vehicles: -€5,654
- Stocks and contracts +€8,167
up €8,167 (+7.6%), from €107,256 to €115,424
- Receivables within one year +€4,856
up €4,856 (+19.7%), from €24,649 to €29,506
of which Trade receivables: +€4,019
- Other debts +€6,739
up €6,739 (+117%), from €5,741 to €12,480
- Advances received +€6,640
up €6,640 (+1,985%), from €335 to €6,975
- Debts after one year -€3,391
down €3,391 (-100%), from €3,391 to €0
- Trade debts +€3,303
up €3,303 (+14.0%), from €23,673 to €26,976
- Gross operating margin +€22,202
up €22,202 (+26.2%), from €84,794 to €106,996
- Staff costs +€7,735
up €7,735 (+11.2%), from €69,047 to €76,781
- Taxes +€3,135
up €3,135 (+161%), from €1,944 to €5,079
- Other operating charges +€1,389
up €1,389 (+29.0%), from €4,791 to €6,180
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 | €194,998 | €206,181 | +€11,183 | +5.7% |
| Fixed assets | 21/28 | €34,653 | €24,923 | -€9,730 | -28.1% |
| Tangible fixed assets | 22/27 | €33,428 | €23,698 | -€9,730 | -29.1% |
| Furniture and vehicles | 24 | €12,516 | €6,863 | -€5,654 | -45.2% |
| Other tangible fixed assets | 26 | €20,912 | €16,835 | -€4,077 | -19.5% |
| Financial fixed assets | 28 | €1,225 | €1,225 | = | 0.0% |
| Current assets | 29/58 | €160,344 | €181,258 | +€20,914 | +13.0% |
| Stocks and contracts in progress | 3 | €107,256 | €115,424 | +€8,167 | +7.6% |
| Stocks | 30/36 | €107,256 | €115,424 | +€8,167 | +7.6% |
| Amounts receivable within one year | 40/41 | €24,649 | €29,506 | +€4,856 | +19.7% |
| Trade receivables | 40 | €23,793 | €27,813 | +€4,019 | +16.9% |
| Other amounts receivable | 41 | €856 | €1,693 | +€837 | +97.7% |
| Cash at bank and in hand | 54/58 | €10,924 | €20,826 | +€9,902 | +90.6% |
| Deferred charges and accrued income | 490/1 | €17,514 | €15,502 | -€2,012 | -11.5% |
| Total equity and liabilities | 10/49 | €194,998 | €206,181 | +€11,183 | +5.7% |
| Equity | 10/15 | €137,045 | €136,883 | -€162 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €66,859 | €66,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,594 | €51,432 | -€162 | -0.3% |
| Amounts payable | 17/49 | €57,952 | €69,298 | +€11,345 | +19.6% |
| Amounts payable after more than one year | 17 | €3,391 | €0 | -€3,391 | -100% |
| Financial debts | 170/4 | €3,391 | €0 | -€3,391 | -100% |
| Amounts payable within one year | 42/48 | €54,546 | €69,261 | +€14,714 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €3,652 | €3,489 | -€163 | -4.5% |
| Trade debts | 44 | €23,673 | €26,976 | +€3,303 | +14.0% |
| Suppliers | 440/4 | €23,673 | €26,976 | +€3,303 | +14.0% |
| Advances received on contracts in progress | 46 | €335 | €6,975 | +€6,640 | +1,985% |
| Taxes, remuneration and social security | 45 | €21,146 | €19,341 | -€1,804 | -8.5% |
| Taxes | 450/3 | €9,548 | €11,178 | +€1,630 | +17.1% |
| Remuneration and social security | 454/9 | €11,598 | €8,163 | -€3,435 | -29.6% |
| Other amounts payable | 47/48 | €5,741 | €12,480 | +€6,739 | +117% |
| Accrued charges and deferred income | 492/3 | €15 | €37 | +€22 | +145% |
| Remuneration, social security and pensions | 62 | €69,047 | €76,781 | +€7,735 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,892 | €9,730 | -€161 | -1.6% |
| Other operating charges | 640/8 | €4,791 | €6,180 | +€1,389 | +29.0% |
| Non-recurring operating charges | 66A | - | €86 | +€86 | |
| Gross operating margin | 9900 | €84,794 | €106,996 | +€22,202 | +26.2% |
| Operating profit (loss) | 9901 | €1,065 | €14,219 | +€13,154 | +1,235% |
| Financial income | 75/76B | €7,299 | €8,278 | +€979 | +13.4% |
| Recurring financial income | 75 | €7,299 | €8,278 | +€979 | +13.4% |
| Financial charges | 65/66B | €5,004 | €5,099 | +€95 | +1.9% |
| Recurring financial charges | 65 | €5,004 | €5,099 | +€95 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €3,360 | €17,397 | +€14,037 | +418% |
| Income taxes | 67/77 | €1,944 | €5,079 | +€3,135 | +161% |
| Profit (loss) for the period | 9904 | €1,416 | €12,318 | +€10,902 | +770% |
| Profit (loss) for the period to be appropriated | 9905 | €1,416 | €12,318 | +€10,902 | +770% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.