AULI CONSULT: 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.
AULI CONSULT
Largest movements
- Cash -€138,365
down €138,365 (-49.8%), from €278,116 to €139,751
mainly Current investments (-€127,362) and Contributions, distributions and other (-€57,000)
- Current investments +€127,362
up €127,362 (+52.5%), from €242,516 to €369,878
- Receivables within one year +€32,573
up €32,573 (+421%), from €7,743 to €40,316
of which Trade receivables: +€25,296
- Reserves +€19,624
up €19,624 (+4.6%), from €430,869 to €450,493
- Tax, wage and social debts +€9,193
up €9,193 (+127%), from €7,238 to €16,431
- Gross operating margin -€24,976
down €24,976 (-17.8%), from €140,699 to €115,722
- Financial income -€17,393
down €17,393 (-61.3%), from €28,373 to €10,980
- Taxes -€3,564
down €3,564 (-8.6%), from €41,485 to €37,921
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €552,228 | €571,278 | +€19,050 | +3.4% |
| Fixed assets | 21/28 | €14,293 | €14,390 | +€97 | +0.7% |
| Tangible fixed assets | 22/27 | €14,043 | €14,140 | +€97 | +0.7% |
| Plant, machinery and equipment | 23 | €8,804 | €7,750 | -€1,053 | -12.0% |
| Furniture and vehicles | 24 | €1,390 | €3,140 | +€1,750 | +126% |
| Other tangible fixed assets | 26 | €3,850 | €3,250 | -€600 | -15.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €537,935 | €556,887 | +€18,952 | +3.5% |
| Amounts receivable within one year | 40/41 | €7,743 | €40,316 | +€32,573 | +421% |
| Trade receivables | 40 | €7,737 | €33,033 | +€25,296 | +327% |
| Other amounts receivable | 41 | €6 | €7,283 | +€7,277 | +121,083% |
| Current investments | 50/53 | €242,516 | €369,878 | +€127,362 | +52.5% |
| Cash at bank and in hand | 54/58 | €278,116 | €139,751 | -€138,365 | -49.8% |
| Deferred charges and accrued income | 490/1 | €9,560 | €6,942 | -€2,619 | -27.4% |
| Total equity and liabilities | 10/49 | €552,228 | €571,278 | +€19,050 | +3.4% |
| Equity | 10/15 | €449,825 | €469,093 | +€19,268 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €430,869 | €450,493 | +€19,624 | +4.6% |
| Distributable reserves | 133 | €430,869 | €450,493 | +€19,624 | +4.6% |
| Profit (loss) carried forward | 14 | €356 | €0 | -€356 | -100% |
| Amounts payable | 17/49 | €102,403 | €102,184 | -€218 | -0.2% |
| Amounts payable within one year | 42/48 | €97,051 | €96,958 | -€93 | -0.1% |
| Financial debts | 43 | €17 | €163 | +€147 | +885% |
| Credit institutions | 430/8 | €17 | €163 | +€147 | +885% |
| Trade debts | 44 | €10,869 | €6,482 | -€4,387 | -40.4% |
| Suppliers | 440/4 | €10,869 | €6,482 | -€4,387 | -40.4% |
| Taxes, remuneration and social security | 45 | €7,238 | €16,431 | +€9,193 | +127% |
| Taxes | 450/3 | €7,238 | €16,431 | +€9,193 | +127% |
| Other amounts payable | 47/48 | €78,927 | €73,881 | -€5,045 | -6.4% |
| Accrued charges and deferred income | 492/3 | €5,352 | €5,227 | -€125 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,712 | €2,752 | -€960 | -25.9% |
| Other operating charges | 640/8 | €1,488 | €2,122 | +€634 | +42.6% |
| Gross operating margin | 9900 | €140,699 | €115,722 | -€24,976 | -17.8% |
| Operating profit (loss) | 9901 | €135,499 | €110,848 | -€24,651 | -18.2% |
| Financial income | 75/76B | €28,373 | €10,980 | -€17,393 | -61.3% |
| Recurring financial income | 75 | €28,373 | €10,980 | -€17,393 | -61.3% |
| Financial charges | 65/66B | €8,516 | €7,638 | -€878 | -10.3% |
| Recurring financial charges | 65 | €8,516 | €7,638 | -€878 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €155,355 | €114,189 | -€41,166 | -26.5% |
| Income taxes | 67/77 | €41,485 | €37,921 | -€3,564 | -8.6% |
| Profit (loss) for the period | 9904 | €113,870 | €76,268 | -€37,602 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,870 | €76,268 | -€37,602 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.