AUBERT MANAGEMENT: 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.
AUBERT MANAGEMENT
Largest movements
- Cash -€40,923
down €40,923 (-25.0%), from €163,678 to €122,755
mainly Tax, wage and social debts (-€36,363) and Debts after one year (-€11,951)
- Receivables within one year -€13,914
no longer reported in 2025 (was €13,914)
- Tangible fixed assets -€10,343
down €10,343 (-14.3%), from €72,225 to €61,882
of which Furniture and vehicles: -€14,149
- Tax, wage and social debts -€36,363
down €36,363 (-84.8%), from €42,889 to €6,526
- Debts after one year -€11,951
down €11,951 (-31.3%), from €38,228 to €26,277
- Trade debts -€9,045
down €9,045 (-94.5%), from €9,574 to €529
- Profit (loss) carried forward -€6,456
new in 2025: -€6,456
- Gross operating margin -€135,817
down €135,817 (-87.8%), from €154,680 to €18,863
- Taxes -€37,939
down €37,939 (-98.2%), from €38,635 to €696
- Other operating charges -€4,086
down €4,086 (-66.8%), from €6,119 to €2,033
- Depreciation +€2,600
up €2,600 (+15.5%), from €16,759 to €19,359
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 | €251,068 | €186,120 | -€64,948 | -25.9% |
| Fixed assets | 21/28 | €72,360 | €62,017 | -€10,343 | -14.3% |
| Tangible fixed assets | 22/27 | €72,225 | €61,882 | -€10,343 | -14.3% |
| Plant, machinery and equipment | 23 | - | €1,206 | +€1,206 | |
| Furniture and vehicles | 24 | €72,225 | €58,076 | -€14,149 | -19.6% |
| Other tangible fixed assets | 26 | - | €2,600 | +€2,600 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €178,708 | €124,102 | -€54,605 | -30.6% |
| Amounts receivable within one year | 40/41 | €13,914 | - | -€13,914 | |
| Trade receivables | 40 | €13,914 | - | -€13,914 | |
| Cash at bank and in hand | 54/58 | €163,678 | €122,755 | -€40,923 | -25.0% |
| Deferred charges and accrued income | 490/1 | €1,116 | €1,348 | +€232 | +20.8% |
| Total equity and liabilities | 10/49 | €251,068 | €186,120 | -€64,948 | -25.9% |
| Equity | 10/15 | €118,780 | €112,324 | -€6,456 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,180 | €100,180 | = | 0.0% |
| Distributable reserves | 133 | €100,180 | €100,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,456 | -€6,456 | |
| Amounts payable | 17/49 | €132,288 | €73,796 | -€58,492 | -44.2% |
| Amounts payable after more than one year | 17 | €38,228 | €26,277 | -€11,951 | -31.3% |
| Financial debts | 170/4 | €38,228 | €26,277 | -€11,951 | -31.3% |
| Amounts payable within one year | 42/48 | €94,060 | €47,519 | -€46,542 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €11,541 | €11,951 | +€410 | +3.5% |
| Trade debts | 44 | €9,574 | €529 | -€9,045 | -94.5% |
| Suppliers | 440/4 | €9,574 | €529 | -€9,045 | -94.5% |
| Taxes, remuneration and social security | 45 | €42,889 | €6,526 | -€36,363 | -84.8% |
| Taxes | 450/3 | €42,889 | €6,526 | -€36,363 | -84.8% |
| Other amounts payable | 47/48 | €30,057 | €28,514 | -€1,543 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,759 | €19,359 | +€2,600 | +15.5% |
| Other operating charges | 640/8 | €6,119 | €2,033 | -€4,086 | -66.8% |
| Gross operating margin | 9900 | €154,680 | €18,863 | -€135,817 | -87.8% |
| Operating profit (loss) | 9901 | €131,802 | -€2,529 | -€134,331 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,892 | €3,244 | +€1,352 | +71.5% |
| Recurring financial charges | 65 | €1,892 | €3,244 | +€1,352 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €129,910 | -€5,760 | -€135,670 | |
| Income taxes | 67/77 | €38,635 | €696 | -€37,939 | -98.2% |
| Profit (loss) for the period | 9904 | €91,275 | -€6,456 | -€97,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,275 | -€6,456 | -€97,731 |
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 14 October 2026 via checked.be.