AUBINVEST: 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.
AUBINVEST
Largest movements
- Financial fixed assets +€320,000
up €320,000 (+20.1%), from €1.6m to €1.9m
- Cash +€103,052
up €103,052 (+439%), from €23,499 to €126,552
mainly Net result for the year (+€222,139) and Debts after one year (+€161,954)
- Profit (loss) carried forward +€222,139
up €222,139 (+364%), from €61,038 to €283,177
- Debts after one year +€161,954
up €161,954 (+13.8%), from €1.2m to €1.3m
- Current portion of long-term debt +€28,964
up €28,964 (+45.4%), from €63,826 to €92,790
- Financial income +€170,000
up €170,000 (+283%), from €60,000 to €230,000
of which Non-recurring financial income: +€230,000
- Financial charges +€11,096
up €11,096 (+30.2%), from €36,782 to €47,878
of which Non-recurring financial charges: +€47,878
- Gross operating margin +€3,784
up €3,784 (+10.1%), from €37,352 to €41,136
- Purchases and services -€3,784
down €3,784 (-35.5%), from €10,648 to €6,864
- Other operating charges +€772
up €772 (+222%), from €348 to €1,119
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 | €1,613,805 | €2,036,858 | +€423,052 | +26.2% |
| Fixed assets | 21/28 | €1,590,306 | €1,910,306 | +€320,000 | +20.1% |
| Financial fixed assets | 28 | €1,590,306 | €1,910,306 | +€320,000 | +20.1% |
| Current assets | 29/58 | €23,499 | €126,552 | +€103,052 | +439% |
| Cash at bank and in hand | 54/58 | €23,499 | €126,552 | +€103,052 | +439% |
| Total equity and liabilities | 10/49 | €1,613,805 | €2,036,858 | +€423,052 | +26.2% |
| Equity | 10/15 | €66,038 | €288,177 | +€222,139 | +336% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,038 | €283,177 | +€222,139 | +364% |
| Amounts payable | 17/49 | €1,547,768 | €1,748,681 | +€200,914 | +13.0% |
| Amounts payable after more than one year | 17 | €1,177,098 | €1,339,052 | +€161,954 | +13.8% |
| Financial debts | 170/4 | €1,177,098 | €1,339,052 | +€161,954 | +13.8% |
| Amounts payable within one year | 42/48 | €370,582 | €409,540 | +€38,958 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €63,826 | €92,790 | +€28,964 | +45.4% |
| Trade debts | 44 | €419 | €148 | -€272 | -64.8% |
| Suppliers | 440/4 | €419 | €148 | -€272 | -64.8% |
| Taxes, remuneration and social security | 45 | €423 | €166 | -€257 | -60.8% |
| Taxes | 450/3 | €423 | €166 | -€257 | -60.8% |
| Other amounts payable | 47/48 | €305,914 | €316,437 | +€10,523 | +3.4% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Turnover | 70 | €48,000 | €48,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,648 | €6,864 | -€3,784 | -35.5% |
| Other operating charges | 640/8 | €348 | €1,119 | +€772 | +222% |
| Gross operating margin | 9900 | €37,352 | €41,136 | +€3,784 | +10.1% |
| Operating profit (loss) | 9901 | €37,005 | €40,017 | +€3,012 | +8.1% |
| Financial income | 75/76B | €60,000 | €230,000 | +€170,000 | +283% |
| Recurring financial income | 75 | €60,000 | €230,000 | +€170,000 | +283% |
| Non-recurring financial income | 76B | - | €230,000 | +€230,000 | |
| Financial charges | 65/66B | €36,782 | €47,878 | +€11,096 | +30.2% |
| Recurring financial charges | 65 | €36,782 | €47,878 | +€11,096 | +30.2% |
| Non-recurring financial charges | 66B | - | €47,878 | +€47,878 | |
| Profit (loss) for the period before taxes | 9903 | €60,223 | €222,139 | +€161,916 | +269% |
| Income taxes | 67/77 | €49 | €0 | -€49 | -100% |
| Profit (loss) for the period | 9904 | €60,174 | €222,139 | +€161,965 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €60,174 | €222,139 | +€161,965 | +269% |
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 26 October 2026 via checked.be.