Auboin Consulting & Services: what changed
Auboin Consulting & Services
Largest movements
- Cash +€22,886
up €22,886 (+903%), from €2,534 to €25,420
mainly Tax, wage and social debts (+€22,245) and Debts after one year (+€19,942)
- Receivables within one year -€7,713
down €7,713 (-40.9%), from €18,854 to €11,141
- Tangible fixed assets -€3,882
down €3,882 (-54.4%), from €7,134 to €3,252
- Deferred charges and accrued income -€2,727
down €2,727 (-89.1%), from €3,060 to €333
- Tax, wage and social debts +€22,245
up €22,245 (+1,620%), from €1,373 to €23,618
of which Remuneration and social security: +€22,820
- Debts after one year +€19,942
up €19,942 (+727%), from €2,743 to €22,684
- Profit (loss) carried forward -€18,204
down €18,204 (-43.0%), from -€42,361 to -€60,565
- Current portion of long-term debt -€9,655
down €9,655 (-77.9%), from €12,398 to €2,743
- Other debts -€6,764
down €6,764 (-50.6%), from €13,368 to €6,604
- Gross operating margin -€3,300
down €3,300 (-36.6%), from -€9,003 to -€12,303
- Depreciation +€331
up €331 (+8.5%), from €3,873 to €4,204
- Financial income -€288
down €288 (-89.9%), from €321 to €33
- Financial charges -€158
down €158 (-15.8%), from €1,002 to €844
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,104 | €40,346 | +€8,241 | +25.7% |
| Formation expenses | 20 | €322 | - | -€322 | |
| Fixed assets | 21/28 | €7,334 | €3,452 | -€3,882 | -52.9% |
| Tangible fixed assets | 22/27 | €7,134 | €3,252 | -€3,882 | -54.4% |
| Furniture and vehicles | 24 | €7,134 | €3,252 | -€3,882 | -54.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €24,448 | €36,894 | +€12,446 | +50.9% |
| Amounts receivable within one year | 40/41 | €18,854 | €11,141 | -€7,713 | -40.9% |
| Trade receivables | 40 | €18,854 | €11,141 | -€7,713 | -40.9% |
| Cash at bank and in hand | 54/58 | €2,534 | €25,420 | +€22,886 | +903% |
| Deferred charges and accrued income | 490/1 | €3,060 | €333 | -€2,727 | -89.1% |
| Total equity and liabilities | 10/49 | €32,104 | €40,346 | +€8,241 | +25.7% |
| Equity | 10/15 | €1,100 | -€17,104 | -€18,204 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €39,461 | €39,461 | = | 0.0% |
| Distributable reserves | 133 | €39,461 | €39,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,361 | -€60,565 | -€18,204 | -43.0% |
| Amounts payable | 17/49 | €31,004 | €57,450 | +€26,446 | +85.3% |
| Amounts payable after more than one year | 17 | €2,743 | €22,684 | +€19,942 | +727% |
| Financial debts | 170/4 | €2,743 | €22,684 | +€19,942 | +727% |
| Amounts payable within one year | 42/48 | €28,262 | €34,765 | +€6,504 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €12,398 | €2,743 | -€9,655 | -77.9% |
| Financial debts | 43 | €16 | €16 | = | 0.0% |
| Credit institutions | 430/8 | €16 | €16 | = | 0.0% |
| Trade debts | 44 | €1,107 | €1,785 | +€678 | +61.2% |
| Suppliers | 440/4 | €1,107 | €1,785 | +€678 | +61.2% |
| Taxes, remuneration and social security | 45 | €1,373 | €23,618 | +€22,245 | +1,620% |
| Taxes | 450/3 | €1,373 | €799 | -€575 | -41.9% |
| Remuneration and social security | 454/9 | - | €22,820 | +€22,820 | |
| Other amounts payable | 47/48 | €13,368 | €6,604 | -€6,764 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,873 | €4,204 | +€331 | +8.5% |
| Other operating charges | 640/8 | €618 | €738 | +€120 | +19.4% |
| Non-recurring operating charges | 66A | €28,054 | - | -€28,054 | |
| Gross operating margin | 9900 | -€9,003 | -€12,303 | -€3,300 | -36.6% |
| Operating profit (loss) | 9901 | -€41,548 | -€17,245 | +€24,303 | +58.5% |
| Financial income | 75/76B | €321 | €33 | -€288 | -89.9% |
| Recurring financial income | 75 | €321 | €33 | -€288 | -89.9% |
| Financial charges | 65/66B | €1,002 | €844 | -€158 | -15.8% |
| Recurring financial charges | 65 | €1,002 | €844 | -€158 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,230 | -€18,057 | +€24,173 | +57.2% |
| Income taxes | 67/77 | €131 | €147 | +€16 | +12.5% |
| Profit (loss) for the period | 9904 | -€42,361 | -€18,204 | +€24,157 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,361 | -€18,204 | +€24,157 | +57.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.