Aubier-Colard: 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.
Aubier-Colard
Largest movements
- Receivables within one year +€259,729
up €259,729 (+59.8%), from €434,267 to €693,996
of which Trade receivables: +€241,390
- Deferred charges and accrued income -€76,514
down €76,514 (-83.0%), from €92,170 to €15,656
- Cash -€49,105
down €49,105 (-27.1%), from €181,494 to €132,389
mainly Receivables within one year (-€259,729) and Other debts (-€100,000)
- Stocks and contracts -€33,173
down €33,173 (-4.2%), from €794,521 to €761,348
- Tangible fixed assets -€28,058
down €28,058 (-6.9%), from €408,224 to €380,166
of which Land and buildings: -€18,716
- Other debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Trade debts +€97,181
up €97,181 (+27.2%), from €356,629 to €453,809
- Reserves +€92,859
up €92,859 (+11.3%), from €820,688 to €913,547
of which Distributable reserves: +€92,859
- Tax, wage and social debts +€47,364
up €47,364 (+97.0%), from €48,827 to €96,191
of which Taxes: +€44,386
- Debts after one year -€32,880
down €32,880 (-13.1%), from €250,923 to €218,043
- Staff costs +€102,193
up €102,193 (+21.3%), from €479,538 to €581,731
- Gross operating margin -€99,814
down €99,814 (-11.4%), from €878,423 to €778,609
- Taxes -€44,706
down €44,706 (-50.6%), from €88,407 to €43,700
- Write-downs -€16,366
down €16,366 (-287%), from -€5,699 to -€22,065
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 | €1,912,817 | €2,004,961 | +€92,144 | +4.8% |
| Fixed assets | 21/28 | €410,366 | €401,572 | -€8,794 | -2.1% |
| Intangible fixed assets | 21 | €1,784 | €21,048 | +€19,264 | +1,080% |
| Tangible fixed assets | 22/27 | €408,224 | €380,166 | -€28,058 | -6.9% |
| Land and buildings | 22 | €369,767 | €351,051 | -€18,716 | -5.1% |
| Plant, machinery and equipment | 23 | €21,068 | €19,205 | -€1,864 | -8.8% |
| Furniture and vehicles | 24 | €17,389 | €9,910 | -€7,479 | -43.0% |
| Financial fixed assets | 28 | €358 | €358 | = | 0.0% |
| Current assets | 29/58 | €1,502,452 | €1,603,389 | +€100,937 | +6.7% |
| Stocks and contracts in progress | 3 | €794,521 | €761,348 | -€33,173 | -4.2% |
| Stocks | 30/36 | €794,521 | €761,348 | -€33,173 | -4.2% |
| Amounts receivable within one year | 40/41 | €434,267 | €693,996 | +€259,729 | +59.8% |
| Trade receivables | 40 | €419,828 | €661,218 | +€241,390 | +57.5% |
| Other amounts receivable | 41 | €14,439 | €32,778 | +€18,339 | +127% |
| Cash at bank and in hand | 54/58 | €181,494 | €132,389 | -€49,105 | -27.1% |
| Deferred charges and accrued income | 490/1 | €92,170 | €15,656 | -€76,514 | -83.0% |
| Total equity and liabilities | 10/49 | €1,912,817 | €2,004,961 | +€92,144 | +4.8% |
| Equity | 10/15 | €1,066,272 | €1,159,131 | +€92,859 | +8.7% |
| Contributions | 10/11 | €245,584 | €245,584 | = | 0.0% |
| Capital | 10 | €245,584 | €245,584 | = | 0.0% |
| Issued capital | 100 | €245,584 | €245,584 | = | 0.0% |
| Reserves | 13 | €820,688 | €913,547 | +€92,859 | +11.3% |
| Non-distributable reserves | 130/1 | €26,835 | €26,835 | = | 0.0% |
| Legal reserve | 130 | €24,558 | €24,558 | = | 0.0% |
| Other | 1319 | €2,277 | €2,277 | = | 0.0% |
| Distributable reserves | 133 | €793,853 | €886,712 | +€92,859 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €846,545 | €845,830 | -€715 | -0.1% |
| Amounts payable after more than one year | 17 | €250,923 | €218,043 | -€32,880 | -13.1% |
| Financial debts | 170/4 | €250,923 | €218,043 | -€32,880 | -13.1% |
| Amounts payable within one year | 42/48 | €595,256 | €627,522 | +€32,266 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €33,596 | €34,270 | +€675 | +2.0% |
| Financial debts | 43 | €50,156 | €20,205 | -€29,951 | -59.7% |
| Credit institutions | 430/8 | €50,156 | €20,205 | -€29,951 | -59.7% |
| Trade debts | 44 | €356,629 | €453,809 | +€97,181 | +27.2% |
| Suppliers | 440/4 | €356,629 | €453,809 | +€97,181 | +27.2% |
| Advances received on contracts in progress | 46 | €6,049 | €23,047 | +€16,998 | +281% |
| Taxes, remuneration and social security | 45 | €48,827 | €96,191 | +€47,364 | +97.0% |
| Taxes | 450/3 | €12,378 | €56,764 | +€44,386 | +359% |
| Remuneration and social security | 454/9 | €36,449 | €39,427 | +€2,978 | +8.2% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100% |
| Accrued charges and deferred income | 492/3 | €366 | €264 | -€101 | -27.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €479,538 | €581,731 | +€102,193 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,538 | €37,547 | -€1,991 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,699 | -€22,065 | -€16,366 | -287% |
| Other operating charges | 640/8 | €13,472 | €14,075 | +€603 | +4.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €878,423 | €778,609 | -€99,814 | -11.4% |
| Operating profit (loss) | 9901 | €351,575 | €167,321 | -€184,254 | -52.4% |
| Financial income | 75/76B | €1,071 | €1,193 | +€122 | +11.4% |
| Recurring financial income | 75 | €1,071 | €1,193 | +€122 | +11.4% |
| Financial charges | 65/66B | €30,261 | €31,955 | +€1,694 | +5.6% |
| Recurring financial charges | 65 | €30,261 | €31,955 | +€1,694 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €322,385 | €136,559 | -€185,826 | -57.6% |
| Income taxes | 67/77 | €88,407 | €43,700 | -€44,706 | -50.6% |
| Profit (loss) for the period | 9904 | €233,978 | €92,859 | -€141,119 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €233,978 | €92,859 | -€141,119 | -60.3% |
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 18 October 2026 via checked.be.