AULOS: 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.
AULOS
Largest movements
- Receivables within one year +€1.7m
new in 2025: €1.7m
- Tangible fixed assets +€383,851
up €383,851 (+61.7%), from €622,020 to €1.0m
of which Land and buildings: +€680,952
- Cash -€152,895
down €152,895 (-99.9%), from €153,087 to €192
mainly Receivables within one year (-€1.7m) and Investment in fixed assets (net) (-€463,021)
- Reserves +€957,446
new in 2025: €957,446
of which Tax-exempt reserves: +€911,002
- Revaluation surpluses +€768,849
new in 2025: €768,849
- Provisions +€303,667
new in 2025: €303,667
- Profit (loss) carried forward -€275,521
down €275,521 (-98.9%), from €278,629 to €3,108
- Debts after one year +€69,692
up €69,692 (+1075.0%), from €6,483 to €76,175
of which Financial debts: +€70,288
- Gross operating margin +€1.1m
up €1.1m (+189.7%), from €557,539 to €1.6m
- Taxes +€52,020
up €52,020 (+165.1%), from €31,508 to €83,528
- Financial charges -€45,132
down €45,132 (-99.8%), from €45,204 to €71
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 | €779,203 | €2,670,294 | +€1.9m | +242.7% |
| Fixed assets | 21/28 | €626,116 | €1,008,542 | +€382,426 | +61.1% |
| Intangible fixed assets | 21 | €1,425 | - | -€1,425 | |
| Tangible fixed assets | 22/27 | €622,020 | €1,005,871 | +€383,851 | +61.7% |
| Land and buildings | 22 | €324,919 | €1,005,871 | +€680,952 | +209.6% |
| Plant, machinery and equipment | 23 | €162,099 | - | -€162,099 | |
| Other tangible fixed assets | 26 | €135,002 | - | -€135,002 | |
| Financial fixed assets | 28 | €2,671 | €2,671 | = | 0.0% |
| Current assets | 29/58 | €153,087 | €1,661,752 | +€1.5m | +985.5% |
| Amounts receivable within one year | 40/41 | - | €1,661,560 | +€1.7m | |
| Trade receivables | 40 | - | €1,661,560 | +€1.7m | |
| Cash at bank and in hand | 54/58 | €153,087 | €192 | -€152,895 | -99.9% |
| Total equity and liabilities | 10/49 | €779,203 | €2,670,294 | +€1.9m | +242.7% |
| Equity | 10/15 | €743,071 | €2,193,845 | +€1.5m | +195.2% |
| Contributions | 10/11 | €464,442 | €464,442 | = | 0.0% |
| Capital | 10 | €464,442 | €464,442 | = | 0.0% |
| Issued capital | 100 | €464,442 | €464,442 | = | 0.0% |
| Revaluation surpluses | 12 | - | €768,849 | +€768,849 | |
| Reserves | 13 | - | €957,446 | +€957,446 | |
| Non-distributable reserves | 130/1 | - | €46,444 | +€46,444 | |
| Legal reserve | 130 | - | €46,444 | +€46,444 | |
| Tax-exempt reserves | 132 | - | €911,002 | +€911,002 | |
| Profit (loss) carried forward | 14 | €278,629 | €3,108 | -€275,521 | -98.9% |
| Provisions and deferred taxes | 16 | - | €303,667 | +€303,667 | |
| Deferred taxes | 168 | - | €303,667 | +€303,667 | |
| Amounts payable | 17/49 | €36,133 | €172,783 | +€136,650 | +378.2% |
| Amounts payable after more than one year | 17 | €6,483 | €76,175 | +€69,692 | +1075.0% |
| Financial debts | 170/4 | - | €70,288 | +€70,288 | |
| Other amounts payable | 178/9 | €6,483 | €5,886 | -€597 | -9.2% |
| Amounts payable within one year | 42/48 | €29,649 | €96,608 | +€66,958 | +225.8% |
| Trade debts | 44 | €6,574 | €13,825 | +€7,251 | +110.3% |
| Suppliers | 440/4 | €6,574 | €13,825 | +€7,251 | +110.3% |
| Taxes, remuneration and social security | 45 | €23,075 | €82,585 | +€59,510 | +257.9% |
| Taxes | 450/3 | €23,075 | €82,585 | +€59,510 | +257.9% |
| Other amounts payable | 47/48 | - | €197 | +€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,043 | €80,595 | +€1,553 | +2.0% |
| Other operating charges | 640/8 | €1,964 | €16,335 | +€14,371 | +731.7% |
| Gross operating margin | 9900 | €557,539 | €1,615,381 | +€1.1m | +189.7% |
| Operating profit (loss) | 9901 | €476,533 | €1,518,450 | +€1.0m | +218.6% |
| Financial income | 75/76B | €533 | €5,742 | +€5,208 | +976.9% |
| Recurring financial income | 75 | €533 | €5,742 | +€5,208 | +976.9% |
| Financial charges | 65/66B | €45,204 | €71 | -€45,132 | -99.8% |
| Recurring financial charges | 65 | €45,204 | €71 | -€45,132 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €431,862 | €1,524,121 | +€1.1m | +252.9% |
| Transfer to deferred taxes | 680 | - | €303,667 | +€303,667 | |
| Income taxes | 67/77 | €31,508 | €83,528 | +€52,020 | +165.1% |
| Profit (loss) for the period | 9904 | €400,354 | €1,136,925 | +€736,571 | +184.0% |
| Transfer to tax-exempt reserves | 689 | - | €911,002 | +€911,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €400,354 | €225,924 | -€174,431 | -43.6% |
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 11 October 2026 via checked.be.