AUBRION SWEETS: 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.
AUBRION SWEETS
Largest movements
- Receivables within one year +€14,753
up €14,753 (+249%), from €5,930 to €20,683
- Cash -€11,456
down €11,456 (-4.2%), from €274,444 to €262,988
mainly Contributions, distributions and other (-€29,000) and Receivables within one year (-€14,753)
- Tangible fixed assets +€6,593
new in 2025: €6,593
- Trade debts +€11,159
up €11,159 (+2,470%), from €452 to €11,610
- Reserves -€3,100
down €3,100 (-1.3%), from €245,044 to €241,944
of which Non-distributable reserves: -€3,100
- Gross operating margin -€1,484
down €1,484 (-3.2%), from €46,605 to €45,120
- Financial income +€1,194
up €1,194 (+14,511%), from €8 to €1,202
- Depreciation +€756
new in 2025: €756
- Other operating charges +€663
up €663 (+65.2%), from €1,016 to €1,678
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 | €280,399 | €290,289 | +€9,890 | +3.5% |
| Fixed assets | 21/28 | €25 | €6,618 | +€6,593 | +26,372% |
| Tangible fixed assets | 22/27 | - | €6,593 | +€6,593 | |
| Plant, machinery and equipment | 23 | - | €6,593 | +€6,593 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €280,374 | €283,671 | +€3,297 | +1.2% |
| Amounts receivable within one year | 40/41 | €5,930 | €20,683 | +€14,753 | +249% |
| Trade receivables | 40 | €5,930 | €20,683 | +€14,753 | +249% |
| Cash at bank and in hand | 54/58 | €274,444 | €262,988 | -€11,456 | -4.2% |
| Total equity and liabilities | 10/49 | €280,399 | €290,289 | +€9,890 | +3.5% |
| Equity | 10/15 | €259,817 | €256,722 | -€3,095 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €245,044 | €241,944 | -€3,100 | -1.3% |
| Non-distributable reserves | 130/1 | €147,060 | €143,960 | -€3,100 | -2.1% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €145,200 | €142,100 | -€3,100 | -2.1% |
| Distributable reserves | 133 | €97,984 | €97,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,373 | €2,378 | +€5 | +0.2% |
| Amounts payable | 17/49 | €20,581 | €33,566 | +€12,985 | +63.1% |
| Amounts payable within one year | 42/48 | €20,581 | €33,566 | +€12,985 | +63.1% |
| Trade debts | 44 | €452 | €11,610 | +€11,159 | +2,470% |
| Suppliers | 440/4 | €452 | €11,610 | +€11,159 | +2,470% |
| Taxes, remuneration and social security | 45 | €15,077 | €17,518 | +€2,442 | +16.2% |
| Taxes | 450/3 | €15,077 | €17,518 | +€2,442 | +16.2% |
| Other amounts payable | 47/48 | €5,053 | €4,438 | -€615 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €756 | +€756 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €1,016 | €1,678 | +€663 | +65.2% |
| Gross operating margin | 9900 | €46,605 | €45,120 | -€1,484 | -3.2% |
| Operating profit (loss) | 9901 | €45,589 | €42,686 | -€2,903 | -6.4% |
| Financial income | 75/76B | €8 | €1,202 | +€1,194 | +14,511% |
| Recurring financial income | 75 | €8 | €1,202 | +€1,194 | +14,511% |
| Financial charges | 65/66B | €3,237 | €3,033 | -€203 | -6.3% |
| Recurring financial charges | 65 | €3,237 | €3,033 | -€203 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €42,360 | €40,855 | -€1,505 | -3.6% |
| Income taxes | 67/77 | €14,667 | €14,950 | +€283 | +1.9% |
| Profit (loss) for the period | 9904 | €27,693 | €25,905 | -€1,788 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,693 | €25,905 | -€1,788 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.