AULUS: what changed
Two fiscal 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.
AULUS
Largest movements
- Cash +€77,476
up €77,476 (+41.0%), from €189,058 to €266,534
mainly Net result for the year (+€68,309) and Other debts (+€30,746)
- Tangible fixed assets -€22,268
down €22,268 (-10.5%), from €212,972 to €190,704
of which Furniture and vehicles: -€16,444
- Reserves +€31,300
up €31,300 (+11.4%), from €273,760 to €305,060
- Other debts +€30,746
up €30,746 (+46.5%), from €66,137 to €96,883
- Debts after one year -€6,488
down €6,488 (-9.6%), from €67,873 to €61,385
- Gross operating margin +€7,596
up €7,596 (+6.3%), from €119,851 to €127,447
- Taxes +€1,914
up €1,914 (+7.1%), from €26,782 to €28,697
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 | €432,701 | €492,162 | +€59,460 | +13.7% |
| Fixed assets | 21/28 | €213,050 | €190,782 | -€22,268 | -10.5% |
| Tangible fixed assets | 22/27 | €212,972 | €190,704 | -€22,268 | -10.5% |
| Land and buildings | 22 | €137,359 | €135,169 | -€2,190 | -1.6% |
| Furniture and vehicles | 24 | €65,159 | €48,715 | -€16,444 | -25.2% |
| Other tangible fixed assets | 26 | €10,455 | €6,821 | -€3,634 | -34.8% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €219,652 | €301,380 | +€81,728 | +37.2% |
| Amounts receivable within one year | 40/41 | €21,952 | €24,200 | +€2,248 | +10.2% |
| Trade receivables | 40 | €21,780 | €24,200 | +€2,420 | +11.1% |
| Other amounts receivable | 41 | €172 | €0 | -€172 | -100.0% |
| Cash at bank and in hand | 54/58 | €189,058 | €266,534 | +€77,476 | +41.0% |
| Deferred charges and accrued income | 490/1 | €8,642 | €10,646 | +€2,004 | +23.2% |
| Total equity and liabilities | 10/49 | €432,701 | €492,162 | +€59,460 | +13.7% |
| Equity | 10/15 | €280,551 | €311,860 | +€31,309 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,760 | €305,060 | +€31,300 | +11.4% |
| Distributable reserves | 133 | €273,760 | €305,060 | +€31,300 | +11.4% |
| Profit (loss) carried forward | 14 | €591 | €600 | +€9 | +1.5% |
| Amounts payable | 17/49 | €152,150 | €180,301 | +€28,151 | +18.5% |
| Amounts payable after more than one year | 17 | €67,873 | €61,385 | -€6,488 | -9.6% |
| Financial debts | 170/4 | €67,873 | €61,385 | -€6,488 | -9.6% |
| Amounts payable within one year | 42/48 | €84,278 | €118,917 | +€34,639 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €6,399 | €6,488 | +€89 | +1.4% |
| Trade debts | 44 | €1,389 | €4,585 | +€3,196 | +230.2% |
| Suppliers | 440/4 | €1,389 | €4,585 | +€3,196 | +230.2% |
| Taxes, remuneration and social security | 45 | €10,353 | €10,961 | +€608 | +5.9% |
| Taxes | 450/3 | €10,353 | €10,961 | +€608 | +5.9% |
| Other amounts payable | 47/48 | €66,137 | €96,883 | +€30,746 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,531 | €25,572 | +€1,041 | +4.2% |
| Other operating charges | 640/8 | €4,323 | €3,820 | -€503 | -11.6% |
| Gross operating margin | 9900 | €119,851 | €127,447 | +€7,596 | +6.3% |
| Operating profit (loss) | 9901 | €90,997 | €98,055 | +€7,058 | +7.8% |
| Financial income | 75/76B | €1,073 | €211 | -€862 | -80.3% |
| Recurring financial income | 75 | €1,073 | €211 | -€862 | -80.3% |
| Financial charges | 65/66B | €1,353 | €1,261 | -€92 | -6.8% |
| Recurring financial charges | 65 | €1,353 | €1,261 | -€92 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €90,718 | €97,006 | +€6,288 | +6.9% |
| Income taxes | 67/77 | €26,782 | €28,697 | +€1,914 | +7.1% |
| Profit (loss) for the period | 9904 | €63,935 | €68,309 | +€4,374 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,935 | €68,309 | +€4,374 | +6.8% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.