AUBIMMO: 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.
AUBIMMO
Largest movements
- Current investments +€247,893
up €247,893 (+40.6%), from €610,066 to €857,959
- Financial fixed assets -€120,000
down €120,000 (-20.0%), from €600,000 to €480,000
- Cash -€117,931
down €117,931 (-17.8%), from €662,858 to €544,927
mainly Current investments (-€247,893) and Contributions, distributions and other (-€221,590)
- Tangible fixed assets -€109,300
down €109,300 (-5.2%), from €2.1m to €2.0m
of which Land and buildings: -€108,838
- Debts after one year -€99,383
down €99,383 (-54.4%), from €182,716 to €83,333
of which Financial debts: -€83,333
- Taxes -€154,909
down €154,909 (-70.2%), from €220,543 to €65,634
- Financial income -€12,085
down €12,085 (-26.4%), from €45,839 to €33,755
- Gross operating margin -€9,529
down €9,529 (-2.4%), from €396,667 to €387,139
- Financial charges -€4,158
down €4,158 (-39.4%), from €10,566 to €6,408
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 | €4,019,784 | €3,917,225 | -€102,560 | -2.6% |
| Fixed assets | 21/28 | €2,715,087 | €2,485,787 | -€229,300 | -8.4% |
| Tangible fixed assets | 22/27 | €2,115,087 | €2,005,787 | -€109,300 | -5.2% |
| Land and buildings | 22 | €2,113,801 | €2,004,963 | -€108,838 | -5.1% |
| Furniture and vehicles | 24 | €1,287 | €824 | -€462 | -35.9% |
| Financial fixed assets | 28 | €600,000 | €480,000 | -€120,000 | -20.0% |
| Current assets | 29/58 | €1,304,697 | €1,431,438 | +€126,741 | +9.7% |
| Amounts receivable within one year | 40/41 | - | €700 | +€700 | |
| Other amounts receivable | 41 | - | €700 | +€700 | |
| Current investments | 50/53 | €610,066 | €857,959 | +€247,893 | +40.6% |
| Cash at bank and in hand | 54/58 | €662,858 | €544,927 | -€117,931 | -17.8% |
| Deferred charges and accrued income | 490/1 | €31,773 | €27,851 | -€3,922 | -12.3% |
| Total equity and liabilities | 10/49 | €4,019,784 | €3,917,225 | -€102,560 | -2.6% |
| Equity | 10/15 | €3,326,836 | €3,300,400 | -€26,437 | -0.8% |
| Contributions | 10/11 | €1,826,800 | €1,826,800 | = | 0.0% |
| Capital | 10 | €1,826,800 | €1,826,800 | = | 0.0% |
| Issued capital | 100 | €1,826,800 | €1,826,800 | = | 0.0% |
| Reserves | 13 | €1,495,247 | €1,473,600 | -€21,647 | -1.4% |
| Non-distributable reserves | 130/1 | €20,247 | €20,247 | = | 0.0% |
| Legal reserve | 130 | €12,202 | €12,202 | = | 0.0% |
| Other | 1319 | €8,044 | €8,044 | = | 0.0% |
| Distributable reserves | 133 | €1,475,000 | €1,453,353 | -€21,647 | -1.5% |
| Profit (loss) carried forward | 14 | €4,790 | - | -€4,790 | |
| Amounts payable | 17/49 | €692,948 | €616,825 | -€76,123 | -11.0% |
| Amounts payable after more than one year | 17 | €182,716 | €83,333 | -€99,383 | -54.4% |
| Financial debts | 170/4 | €166,666 | €83,333 | -€83,333 | -50.0% |
| Other amounts payable | 178/9 | €16,050 | - | -€16,050 | |
| Amounts payable within one year | 42/48 | €493,190 | €518,421 | +€25,231 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €83,333 | €83,333 | = | 0.0% |
| Trade debts | 44 | €3,756 | €1,639 | -€2,117 | -56.4% |
| Suppliers | 440/4 | €3,756 | €1,639 | -€2,117 | -56.4% |
| Taxes, remuneration and social security | 45 | €245,900 | €249,248 | +€3,348 | +1.4% |
| Taxes | 450/3 | €245,900 | €249,248 | +€3,348 | +1.4% |
| Other amounts payable | 47/48 | €160,200 | €184,200 | +€24,000 | +15.0% |
| Accrued charges and deferred income | 492/3 | €17,042 | €15,071 | -€1,971 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,282 | €111,607 | -€2,675 | -2.3% |
| Other operating charges | 640/8 | €40,811 | €42,092 | +€1,281 | +3.1% |
| Gross operating margin | 9900 | €396,667 | €387,139 | -€9,529 | -2.4% |
| Operating profit (loss) | 9901 | €241,574 | €233,440 | -€8,134 | -3.4% |
| Financial income | 75/76B | €45,839 | €33,755 | -€12,085 | -26.4% |
| Recurring financial income | 75 | €45,839 | €33,755 | -€12,085 | -26.4% |
| Financial charges | 65/66B | €10,566 | €6,408 | -€4,158 | -39.4% |
| Recurring financial charges | 65 | €10,566 | €6,408 | -€4,158 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €276,848 | €260,787 | -€16,061 | -5.8% |
| Transfer from deferred taxes | 780 | €236,070 | - | -€236,070 | |
| Income taxes | 67/77 | €220,543 | €65,634 | -€154,909 | -70.2% |
| Profit (loss) for the period | 9904 | €292,375 | €195,153 | -€97,222 | -33.3% |
| Transfer from tax-exempt reserves | 789 | €944,280 | - | -€944,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,236,655 | €195,153 | -€1.0m | -84.2% |
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 9 October 2026 via checked.be.