AULYA: 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.
AULYA
Largest movements
- Tangible fixed assets -€23,454
down €23,454 (-16.0%), from €146,898 to €123,444
of which Land and buildings: -€13,530
- Receivables within one year -€21,006
no longer reported in 2025 (was €21,006)
- Other debts -€73,525
down €73,525 (-74.8%), from €98,336 to €24,811
- Profit (loss) carried forward +€30,775
up €30,775, from -€21,134 to €9,641
- Debts after one year -€11,287
down €11,287 (-16.4%), from €68,875 to €57,588
- Contributions +€9,600
up €9,600 (+154.8%), from €6,200 to €15,800
- Other operating charges -€28,469
down €28,469 (-99.8%), from €28,534 to €66
- Staff costs -€6,372
down €6,372 (-21.6%), from €29,448 to €23,076
- Taxes +€6,369
no longer reported in 2025 (was -€6,369)
- Gross operating margin +€3,423
up €3,423 (+4.7%), from €72,062 to €75,484
- Depreciation -€1,221
down €1,221 (-5.7%), from €21,506 to €20,285
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 | €169,260 | €124,356 | -€44,904 | -26.5% |
| Fixed assets | 21/28 | €147,792 | €124,338 | -€23,454 | -15.9% |
| Tangible fixed assets | 22/27 | €146,898 | €123,444 | -€23,454 | -16.0% |
| Land and buildings | 22 | €95,526 | €81,996 | -€13,530 | -14.2% |
| Plant, machinery and equipment | 23 | €46,794 | €40,749 | -€6,045 | -12.9% |
| Furniture and vehicles | 24 | €4,578 | €698 | -€3,880 | -84.7% |
| Financial fixed assets | 28 | €894 | €894 | = | 0.0% |
| Current assets | 29/58 | €21,469 | €19 | -€21,450 | -99.9% |
| Amounts receivable within one year | 40/41 | €21,006 | - | -€21,006 | |
| Trade receivables | 40 | €21,006 | - | -€21,006 | |
| Cash at bank and in hand | 54/58 | €119 | €19 | -€100 | -84.3% |
| Deferred charges and accrued income | 490/1 | €344 | - | -€344 | |
| Total equity and liabilities | 10/49 | €169,260 | €124,356 | -€44,904 | -26.5% |
| Equity | 10/15 | -€13,074 | €27,301 | +€40,375 | |
| Contributions | 10/11 | €6,200 | €15,800 | +€9,600 | +154.8% |
| Capital | 10 | €6,200 | €15,800 | +€9,600 | +154.8% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €2,800 | -€9,600 | -77.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,134 | €9,641 | +€30,775 | |
| Amounts payable | 17/49 | €182,334 | €97,055 | -€85,279 | -46.8% |
| Amounts payable after more than one year | 17 | €68,875 | €57,588 | -€11,287 | -16.4% |
| Financial debts | 170/4 | €68,875 | €57,588 | -€11,287 | -16.4% |
| Amounts payable within one year | 42/48 | €113,459 | €39,467 | -€73,992 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €13,120 | €12,418 | -€702 | -5.3% |
| Trade debts | 44 | €1,362 | €1,586 | +€224 | +16.4% |
| Suppliers | 440/4 | €1,362 | €1,586 | +€224 | +16.4% |
| Taxes, remuneration and social security | 45 | €641 | €652 | +€11 | +1.6% |
| Remuneration and social security | 454/9 | €641 | €652 | +€11 | +1.6% |
| Other amounts payable | 47/48 | €98,336 | €24,811 | -€73,525 | -74.8% |
| Non-recurring operating income | 76A | €47,297 | €8,186 | -€39,111 | -82.7% |
| Remuneration, social security and pensions | 62 | €29,448 | €23,076 | -€6,372 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,506 | €20,285 | -€1,221 | -5.7% |
| Other operating charges | 640/8 | €28,534 | €66 | -€28,469 | -99.8% |
| Non-recurring operating charges | 66A | €6,651 | - | -€6,651 | |
| Gross operating margin | 9900 | €72,062 | €75,484 | +€3,423 | +4.7% |
| Operating profit (loss) | 9901 | -€14,078 | €32,057 | +€46,135 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,549 | €1,283 | -€267 | -17.2% |
| Recurring financial charges | 65 | €1,549 | €1,283 | -€267 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,627 | €30,775 | +€46,402 | |
| Income taxes | 67/77 | -€6,369 | - | +€6,369 | |
| Profit (loss) for the period | 9904 | -€9,258 | €30,775 | +€40,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,258 | €30,775 | +€40,033 |
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 8 October 2026 via checked.be.