AULIVE Software: 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.
AULIVE Software
Largest movements
- Intangible fixed assets +€35,733
up €35,733 (+110%), from €32,447 to €68,180
- Receivables within one year +€22,808
up €22,808 (+12.7%), from €179,971 to €202,779
of which Trade receivables: +€90,172
- Deferred charges and accrued income -€3,962
down €3,962 (-42.8%), from €9,256 to €5,294
- Other debts +€32,745
up €32,745 (+164%), from €20,000 to €52,745
- Trade debts +€25,680
up €25,680 (+39.2%), from €65,464 to €91,144
- Accrued charges and deferred income -€5,411
down €5,411 (-7.9%), from €68,847 to €63,436
- Gross operating margin +€72,396
up €72,396 (+91.4%), from €79,208 to €151,604
- Staff costs +€4,248
up €4,248 (+3.4%), from €126,390 to €130,638
- Other operating charges -€3,358
down €3,358 (-83.8%), from €4,008 to €650
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 | €253,478 | €308,863 | +€55,385 | +21.8% |
| Fixed assets | 21/28 | €39,644 | €78,191 | +€38,547 | +97.2% |
| Intangible fixed assets | 21 | €32,447 | €68,180 | +€35,733 | +110% |
| Tangible fixed assets | 22/27 | €6,798 | €9,612 | +€2,814 | +41.4% |
| Plant, machinery and equipment | 23 | - | €9,612 | +€9,612 | |
| Furniture and vehicles | 24 | €6,798 | - | -€6,798 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €213,834 | €230,672 | +€16,838 | +7.9% |
| Amounts receivable within one year | 40/41 | €179,971 | €202,779 | +€22,808 | +12.7% |
| Trade receivables | 40 | €105,176 | €195,348 | +€90,172 | +85.7% |
| Other amounts receivable | 41 | €74,795 | €7,431 | -€67,364 | -90.1% |
| Current investments | 50/53 | €141 | €142 | +€1 | +0.6% |
| Cash at bank and in hand | 54/58 | €24,466 | €22,457 | -€2,010 | -8.2% |
| Deferred charges and accrued income | 490/1 | €9,256 | €5,294 | -€3,962 | -42.8% |
| Total equity and liabilities | 10/49 | €253,478 | €308,863 | +€55,385 | +21.8% |
| Equity | 10/15 | €83,989 | €85,846 | +€1,858 | +2.2% |
| Contributions | 10/11 | €230,259 | €230,259 | = | 0.0% |
| Capital | 10 | €230,259 | €230,259 | = | 0.0% |
| Issued capital | 100 | €230,259 | €230,259 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,270 | -€147,412 | +€1,858 | +1.2% |
| Amounts payable | 17/49 | €169,490 | €223,017 | +€53,527 | +31.6% |
| Amounts payable within one year | 42/48 | €100,642 | €159,581 | +€58,938 | +58.6% |
| Trade debts | 44 | €65,464 | €91,144 | +€25,680 | +39.2% |
| Suppliers | 440/4 | €65,464 | €91,144 | +€25,680 | +39.2% |
| Taxes, remuneration and social security | 45 | €15,178 | €15,692 | +€514 | +3.4% |
| Taxes | 450/3 | €897 | €1,105 | +€208 | +23.2% |
| Remuneration and social security | 454/9 | €14,281 | €14,587 | +€306 | +2.1% |
| Other amounts payable | 47/48 | €20,000 | €52,745 | +€32,745 | +164% |
| Accrued charges and deferred income | 492/3 | €68,847 | €63,436 | -€5,411 | -7.9% |
| Non-recurring operating income | 76A | €529 | - | -€529 | |
| Remuneration, social security and pensions | 62 | €126,390 | €130,638 | +€4,248 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,238 | €16,962 | -€276 | -1.6% |
| Other operating charges | 640/8 | €4,008 | €650 | -€3,358 | -83.8% |
| Gross operating margin | 9900 | €79,208 | €151,604 | +€72,396 | +91.4% |
| Operating profit (loss) | 9901 | -€68,428 | €3,354 | +€71,782 | |
| Financial income | 75/76B | €4,671 | €5,634 | +€963 | +20.6% |
| Recurring financial income | 75 | €4,671 | €5,634 | +€963 | +20.6% |
| Financial charges | 65/66B | €7,685 | €6,623 | -€1,062 | -13.8% |
| Recurring financial charges | 65 | €7,685 | €6,623 | -€1,062 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€71,442 | €2,365 | +€73,807 | |
| Income taxes | 67/77 | €635 | €507 | -€127 | -20.1% |
| Profit (loss) for the period | 9904 | -€72,076 | €1,858 | +€73,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,076 | €1,858 | +€73,934 |
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 19 October 2026 via checked.be.