AUBISQUE: what changed
Two fiscal 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.
AUBISQUE
Largest movements
- Cash +€401,614
up €401,614 (+74.5%), from €538,798 to €940,412
mainly Current investments (+€355,696) and Net result for the year (+€85,260)
- Current investments -€355,696
down €355,696 (-41.3%), from €861,838 to €506,142
- Tangible fixed assets -€19,844
down €19,844 (-21.9%), from €90,496 to €70,652
of which Furniture and vehicles: -€25,122
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€272,332
down €272,332 (-66.6%), from €408,632 to €136,301
- Taxes -€88,835
down €88,835 (-69.1%), from €128,571 to €39,736
- Financial income -€7,235
down €7,235 (-25.0%), from €28,930 to €21,696
of which Financial income: -€7,235
- Financial charges +€4,263
up €4,263 (+387.2%), from €1,101 to €5,364
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 | €1,611,600 | €1,622,249 | +€10,649 | +0.7% |
| Fixed assets | 21/28 | €90,496 | €71,653 | -€18,843 | -20.8% |
| Tangible fixed assets | 22/27 | €90,496 | €70,652 | -€19,844 | -21.9% |
| Plant, machinery and equipment | 23 | €1,133 | €6,411 | +€5,278 | +465.9% |
| Furniture and vehicles | 24 | €89,364 | €64,242 | -€25,122 | -28.1% |
| Financial fixed assets | 28 | - | €1,001 | +€1,001 | |
| Current assets | 29/58 | €1,521,103 | €1,550,596 | +€29,493 | +1.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €111,701 | €99,712 | -€11,990 | -10.7% |
| Trade receivables | 40 | €94,307 | €36,300 | -€58,007 | -61.5% |
| Other amounts receivable | 41 | €17,394 | €63,412 | +€46,017 | +264.6% |
| Current investments | 50/53 | €861,838 | €506,142 | -€355,696 | -41.3% |
| Cash at bank and in hand | 54/58 | €538,798 | €940,412 | +€401,614 | +74.5% |
| Deferred charges and accrued income | 490/1 | €8,766 | €4,330 | -€4,436 | -50.6% |
| Total equity and liabilities | 10/49 | €1,611,600 | €1,622,249 | +€10,649 | +0.7% |
| Equity | 10/15 | €1,574,405 | €1,578,816 | +€4,410 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,568,205 | €1,572,616 | +€4,410 | +0.3% |
| Distributable reserves | 133 | €1,568,205 | €1,572,616 | +€4,410 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,194 | €43,433 | +€6,239 | +16.8% |
| Amounts payable within one year | 42/48 | €37,194 | €43,433 | +€6,239 | +16.8% |
| Trade debts | 44 | €4,759 | €2,169 | -€2,590 | -54.4% |
| Suppliers | 440/4 | €4,759 | €2,169 | -€2,590 | -54.4% |
| Taxes, remuneration and social security | 45 | €26,323 | €33,022 | +€6,699 | +25.5% |
| Taxes | 450/3 | €26,323 | €33,022 | +€6,699 | +25.5% |
| Other amounts payable | 47/48 | €6,113 | €8,242 | +€2,130 | +34.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,074 | €26,401 | -€1,673 | -6.0% |
| Other operating charges | 640/8 | €1,266 | €1,235 | -€31 | -2.5% |
| Gross operating margin | 9900 | €408,632 | €136,301 | -€272,332 | -66.6% |
| Operating profit (loss) | 9901 | €379,292 | €108,665 | -€270,628 | -71.4% |
| Financial income | 75/76B | €28,930 | €21,696 | -€7,235 | -25.0% |
| Recurring financial income | 75 | €28,930 | €21,696 | -€7,235 | -25.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,101 | €5,364 | +€4,263 | +387.2% |
| Recurring financial charges | 65 | €1,101 | €5,364 | +€4,263 | +387.2% |
| Profit (loss) for the period before taxes | 9903 | €407,122 | €124,996 | -€282,126 | -69.3% |
| Income taxes | 67/77 | €128,571 | €39,736 | -€88,835 | -69.1% |
| Profit (loss) for the period | 9904 | €278,551 | €85,260 | -€193,291 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €278,551 | €85,260 | -€193,291 | -69.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.