Aubroeck Wim: 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.
Aubroeck Wim
Largest movements
- Deferred charges and accrued income -€2,802
down €2,802 (-93.1%), from €3,009 to €207
- Tangible fixed assets -€2,322
down €2,322 (-20.9%), from €11,084 to €8,762
- Receivables within one year -€1,222
down €1,222 (-4.4%), from €27,913 to €26,691
of which Other amounts receivable: -€2,463
- Current portion of long-term debt -€25,225
down €25,225 (-100%), from €25,225 to €0
- Reserves +€22,067
up €22,067 (+78.0%), from €28,287 to €50,354
of which Distributable reserves: +€22,067
- Accrued charges and deferred income -€7,988
down €7,988 (-86.2%), from €9,270 to €1,282
- Short-term financial debts +€2,567
up €2,567 (+15.9%), from €16,139 to €18,706
- Tax, wage and social debts +€1,913
up €1,913 (+426%), from €449 to €2,362
of which Remuneration and social security: +€1,913
- Gross operating margin -€3,526
down €3,526 (-9.7%), from €36,356 to €32,831
- Depreciation +€1,186
up €1,186 (+50.3%), from €2,360 to €3,546
- Financial charges -€1,037
down €1,037 (-11.6%), from €8,939 to €7,903
- Staff costs +€509
up €509 (+422%), from €120 to €629
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 | €52,031 | €45,685 | -€6,346 | -12.2% |
| Fixed assets | 21/28 | €11,084 | €8,762 | -€2,322 | -20.9% |
| Tangible fixed assets | 22/27 | €11,084 | €8,762 | -€2,322 | -20.9% |
| Plant, machinery and equipment | 23 | €11,084 | €8,762 | -€2,322 | -20.9% |
| Current assets | 29/58 | €40,947 | €36,923 | -€4,024 | -9.8% |
| Stocks and contracts in progress | 3 | €9,000 | €9,000 | = | 0.0% |
| Stocks | 30/36 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,913 | €26,691 | -€1,222 | -4.4% |
| Trade receivables | 40 | €23,042 | €24,283 | +€1,241 | +5.4% |
| Other amounts receivable | 41 | €4,871 | €2,408 | -€2,463 | -50.6% |
| Cash at bank and in hand | 54/58 | €1,025 | €1,025 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,009 | €207 | -€2,802 | -93.1% |
| Total equity and liabilities | 10/49 | €52,031 | €45,685 | -€6,346 | -12.2% |
| Equity | 10/15 | -€215,249 | -€193,182 | +€22,067 | +10.3% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €28,287 | €50,354 | +€22,067 | +78.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,427 | €48,494 | +€22,067 | +83.5% |
| Profit (loss) carried forward | 14 | -€362,136 | -€362,136 | = | 0.0% |
| Amounts payable | 17/49 | €267,280 | €238,867 | -€28,413 | -10.6% |
| Amounts payable after more than one year | 17 | €101,299 | €100,695 | -€604 | -0.6% |
| Financial debts | 170/4 | €101,299 | €100,695 | -€604 | -0.6% |
| Amounts payable within one year | 42/48 | €156,711 | €136,890 | -€19,821 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €25,225 | €0 | -€25,225 | -100% |
| Financial debts | 43 | €16,139 | €18,706 | +€2,567 | +15.9% |
| Credit institutions | 430/8 | €16,139 | €18,706 | +€2,567 | +15.9% |
| Trade debts | 44 | €37,816 | €38,740 | +€924 | +2.4% |
| Suppliers | 440/4 | €37,816 | €38,740 | +€924 | +2.4% |
| Taxes, remuneration and social security | 45 | €449 | €2,362 | +€1,913 | +426% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €449 | €2,362 | +€1,913 | +426% |
| Other amounts payable | 47/48 | €77,081 | €77,081 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,270 | €1,282 | -€7,988 | -86.2% |
| Remuneration, social security and pensions | 62 | €120 | €629 | +€509 | +422% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,360 | €3,546 | +€1,186 | +50.3% |
| Other operating charges | 640/8 | €527 | €369 | -€157 | -29.9% |
| Gross operating margin | 9900 | €36,356 | €32,831 | -€3,526 | -9.7% |
| Operating profit (loss) | 9901 | €33,349 | €28,286 | -€5,064 | -15.2% |
| Financial income | 75/76B | €1,480 | €1,685 | +€204 | +13.8% |
| Recurring financial income | 75 | €1,420 | €1,685 | +€264 | +18.6% |
| Non-recurring financial income | 76B | €60 | €0 | -€60 | -100% |
| Financial charges | 65/66B | €8,939 | €7,903 | -€1,037 | -11.6% |
| Recurring financial charges | 65 | €8,939 | €7,903 | -€1,037 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €25,890 | €22,067 | -€3,822 | -14.8% |
| Profit (loss) for the period | 9904 | €25,890 | €22,067 | -€3,822 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,890 | €22,067 | -€3,822 | -14.8% |
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 30 October 2026 via checked.be.