AUBERON: 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.
AUBERON
Largest movements
- Receivables within one year -€95,577
down €95,577 (-25.7%), from €371,953 to €276,377
of which Trade receivables: -€278,133
- Cash +€68,046
up €68,046 (+1,778%), from €3,826 to €71,872
mainly Net result for the year (+€194,054) and Other debts (+€173,941)
- Tangible fixed assets -€28,215
down €28,215 (-28.9%), from €97,551 to €69,336
- Reserves -€174,448
down €174,448 (-100%), from €174,448 to €0
- Other debts +€173,941
up €173,941 (+159%), from €109,714 to €283,655
- Tax, wage and social debts -€54,869
down €54,869 (-50.0%), from €109,657 to €54,788
- Trade debts +€54,862
up €54,862 (+4,570%), from €1,200 to €56,062
- Profit (loss) carried forward -€30,946
down €30,946, from €0 to -€30,946
- Gross operating margin -€82,801
down €82,801 (-21.8%), from €379,054 to €296,253
- Taxes -€19,213
down €19,213 (-21.7%), from €88,395 to €69,182
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 | €474,561 | €418,820 | -€55,740 | -11.7% |
| Fixed assets | 21/28 | €97,551 | €69,336 | -€28,215 | -28.9% |
| Tangible fixed assets | 22/27 | €97,551 | €69,336 | -€28,215 | -28.9% |
| Furniture and vehicles | 24 | €97,551 | €69,336 | -€28,215 | -28.9% |
| Current assets | 29/58 | €377,009 | €349,484 | -€27,525 | -7.3% |
| Amounts receivable within one year | 40/41 | €371,953 | €276,377 | -€95,577 | -25.7% |
| Trade receivables | 40 | €278,185 | €52 | -€278,133 | -100.0% |
| Other amounts receivable | 41 | €93,768 | €276,325 | +€182,557 | +195% |
| Cash at bank and in hand | 54/58 | €3,826 | €71,872 | +€68,046 | +1,778% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,235 | +€6 | +0.5% |
| Total equity and liabilities | 10/49 | €474,561 | €418,820 | -€55,740 | -11.7% |
| Equity | 10/15 | €175,448 | -€29,946 | -€205,394 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €174,448 | €0 | -€174,448 | -100% |
| Distributable reserves | 133 | €174,448 | €0 | -€174,448 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€30,946 | -€30,946 | |
| Amounts payable | 17/49 | €299,112 | €448,766 | +€149,654 | +50.0% |
| Amounts payable after more than one year | 17 | €52,419 | €32,059 | -€20,361 | -38.8% |
| Financial debts | 170/4 | €52,419 | €32,059 | -€20,361 | -38.8% |
| Amounts payable within one year | 42/48 | €246,447 | €416,527 | +€170,079 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €21,185 | €22,022 | +€837 | +3.9% |
| Financial debts | 43 | €4,691 | €0 | -€4,691 | -100% |
| Credit institutions | 430/8 | €4,691 | €0 | -€4,691 | -100% |
| Trade debts | 44 | €1,200 | €56,062 | +€54,862 | +4,570% |
| Suppliers | 440/4 | €1,200 | €56,062 | +€54,862 | +4,570% |
| Taxes, remuneration and social security | 45 | €109,657 | €54,788 | -€54,869 | -50.0% |
| Taxes | 450/3 | €109,657 | €54,788 | -€54,869 | -50.0% |
| Other amounts payable | 47/48 | €109,714 | €283,655 | +€173,941 | +159% |
| Accrued charges and deferred income | 492/3 | €246 | €181 | -€65 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,232 | €28,215 | -€17 | -0.1% |
| Other operating charges | 640/8 | €1,528 | €1,342 | -€186 | -12.2% |
| Gross operating margin | 9900 | €379,054 | €296,253 | -€82,801 | -21.8% |
| Operating profit (loss) | 9901 | €349,294 | €266,695 | -€82,599 | -23.6% |
| Financial income | 75/76B | €763 | €257 | -€506 | -66.4% |
| Recurring financial income | 75 | €763 | €257 | -€506 | -66.4% |
| Financial charges | 65/66B | €3,851 | €3,716 | -€136 | -3.5% |
| Recurring financial charges | 65 | €3,851 | €3,716 | -€136 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €346,206 | €263,236 | -€82,970 | -24.0% |
| Income taxes | 67/77 | €88,395 | €69,182 | -€19,213 | -21.7% |
| Profit (loss) for the period | 9904 | €257,811 | €194,054 | -€63,757 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €257,811 | €194,054 | -€63,757 | -24.7% |
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 16 October 2026 via checked.be.