AUBUREAU: 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.
AUBUREAU
Largest movements
- Tangible fixed assets +€7,024
up €7,024 (+10.8%), from €64,801 to €71,825
of which Plant, machinery and equipment: +€11,532
- Receivables within one year -€4,024
down €4,024 (-44.7%), from €8,995 to €4,971
of which Trade receivables: -€3,648
- Cash -€3,537
down €3,537 (-38.9%), from €9,095 to €5,558
mainly Investment in fixed assets (net) (-€14,478) and Trade debts (-€8,186)
- Trade debts -€8,186
down €8,186 (-59.4%), from €13,785 to €5,599
- Other debts +€6,327
up €6,327 (+125.0%), from €5,060 to €11,387
- Profit (loss) carried forward +€4,222
up €4,222 (+7.5%), from -€56,382 to -€52,160
- Current portion of long-term debt -€2,339
no longer reported in 2025 (was €2,339)
- Turnover -€14,851
down €14,851 (-19.8%), from €74,827 to €59,976
- Purchases and services -€11,176
down €11,176 (-13.6%), from €82,078 to €70,902
- Gross operating margin +€1,201
up €1,201 (+9.0%), from €13,366 to €14,567
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 | €103,003 | €103,527 | +€525 | +0.5% |
| Fixed assets | 21/28 | €64,801 | €71,825 | +€7,024 | +10.8% |
| Tangible fixed assets | 22/27 | €64,801 | €71,825 | +€7,024 | +10.8% |
| Land and buildings | 22 | €52,024 | €50,566 | -€1,457 | -2.8% |
| Plant, machinery and equipment | 23 | €8,970 | €20,502 | +€11,532 | +128.6% |
| Furniture and vehicles | 24 | €3,807 | €756 | -€3,051 | -80.1% |
| Current assets | 29/58 | €38,202 | €31,702 | -€6,499 | -17.0% |
| Stocks and contracts in progress | 3 | €19,801 | €20,751 | +€951 | +4.8% |
| Stocks | 30/36 | €19,801 | €20,751 | +€951 | +4.8% |
| Amounts receivable within one year | 40/41 | €8,995 | €4,971 | -€4,024 | -44.7% |
| Trade receivables | 40 | €7,794 | €4,146 | -€3,648 | -46.8% |
| Other amounts receivable | 41 | €1,201 | €825 | -€376 | -31.3% |
| Cash at bank and in hand | 54/58 | €9,095 | €5,558 | -€3,537 | -38.9% |
| Deferred charges and accrued income | 490/1 | €311 | €422 | +€111 | +35.7% |
| Total equity and liabilities | 10/49 | €103,003 | €103,527 | +€525 | +0.5% |
| Equity | 10/15 | €11,818 | €16,040 | +€4,222 | +35.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,382 | -€52,160 | +€4,222 | +7.5% |
| Amounts payable | 17/49 | €91,184 | €87,487 | -€3,698 | -4.1% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,184 | €16,987 | -€4,198 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €2,339 | - | -€2,339 | |
| Trade debts | 44 | €13,785 | €5,599 | -€8,186 | -59.4% |
| Suppliers | 440/4 | €13,785 | €5,599 | -€8,186 | -59.4% |
| Other amounts payable | 47/48 | €5,060 | €11,387 | +€6,327 | +125.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Turnover | 70 | €74,827 | €59,976 | -€14,851 | -19.8% |
| Non-recurring operating income | 76A | €20,617 | €25,492 | +€4,875 | +23.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,078 | €70,902 | -€11,176 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,944 | €7,453 | +€509 | +7.3% |
| Other operating charges | 640/8 | €2,891 | €2,995 | +€104 | +3.6% |
| Gross operating margin | 9900 | €13,366 | €14,567 | +€1,201 | +9.0% |
| Operating profit (loss) | 9901 | €3,531 | €4,119 | +€588 | +16.6% |
| Financial income | 75/76B | €345 | €979 | +€634 | +183.7% |
| Recurring financial income | 75 | €112 | €113 | +€1 | +0.9% |
| Non-recurring financial income | 76B | €233 | €866 | +€633 | +271.5% |
| Financial charges | 65/66B | €421 | €705 | +€284 | +67.4% |
| Recurring financial charges | 65 | €421 | €344 | -€77 | -18.3% |
| Non-recurring financial charges | 66B | - | €361 | +€361 | |
| Profit (loss) for the period before taxes | 9903 | €3,455 | €4,393 | +€938 | +27.2% |
| Income taxes | 67/77 | €164 | €171 | +€6 | +3.9% |
| Profit (loss) for the period | 9904 | €3,291 | €4,222 | +€932 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,291 | €4,222 | +€932 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.