Aum-Sleep: 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.
Aum-Sleep
Largest movements
- Receivables within one year -€1.4m
down €1.4m (-48.5%), from €2.8m to €1.4m
of which Trade receivables: -€1.3m
- Stocks and contracts +€629,316
up €629,316 (+40.8%), from €1.5m to €2.2m
- Tangible fixed assets -€449,100
down €449,100 (-18.4%), from €2.4m to €2.0m
of which Plant, machinery and equipment: -€349,295
- Other debts -€2.9m
down €2.9m (-39.7%), from €7.3m to €4.4m
- Profit (loss) carried forward +€1.5m
up €1.5m (+68.7%), from -€2.2m to -€680,861
- Trade debts +€490,280
up €490,280 (+48.6%), from €1.0m to €1.5m
- Tax, wage and social debts -€274,759
down €274,759 (-61.5%), from €446,538 to €171,780
of which Taxes: -€173,830
- Financial income +€3.0m
up €3.0m (+187,611%), from €1,579 to €3.0m
of which Non-recurring financial income: +€3.0m
- Other operating charges +€564,926
up €564,926 (+893%), from €63,259 to €628,185
- Gross operating margin +€479,328
up €479,328 (+60.3%), from €794,561 to €1.3m
- Write-downs -€218,038
no longer reported in 2025 (was €218,038)
- Staff costs -€150,283
down €150,283 (-9.8%), from €1.5m to €1.4m
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 | €7,290,554 | €6,082,607 | -€1.2m | -16.6% |
| Fixed assets | 21/28 | €2,458,660 | €2,006,166 | -€452,494 | -18.4% |
| Intangible fixed assets | 21 | €12,617 | €9,223 | -€3,394 | -26.9% |
| Tangible fixed assets | 22/27 | €2,446,043 | €1,996,943 | -€449,100 | -18.4% |
| Land and buildings | 22 | €272,475 | €241,293 | -€31,182 | -11.4% |
| Plant, machinery and equipment | 23 | €1,911,379 | €1,562,084 | -€349,295 | -18.3% |
| Furniture and vehicles | 24 | €262,189 | €193,566 | -€68,623 | -26.2% |
| Current assets | 29/58 | €4,831,894 | €4,076,441 | -€755,453 | -15.6% |
| Stocks and contracts in progress | 3 | €1,542,018 | €2,171,334 | +€629,316 | +40.8% |
| Stocks | 30/36 | €1,542,018 | €2,171,334 | +€629,316 | +40.8% |
| Amounts receivable within one year | 40/41 | €2,803,521 | €1,443,340 | -€1.4m | -48.5% |
| Trade receivables | 40 | €2,514,577 | €1,237,591 | -€1.3m | -50.8% |
| Other amounts receivable | 41 | €288,944 | €205,749 | -€83,195 | -28.8% |
| Cash at bank and in hand | 54/58 | €486,355 | €461,767 | -€24,589 | -5.1% |
| Total equity and liabilities | 10/49 | €7,290,554 | €6,082,607 | -€1.2m | -16.6% |
| Equity | 10/15 | -€1,501,238 | -€19,639 | +€1.5m | +98.7% |
| Contributions | 10/11 | €431,335 | €431,335 | = | 0.0% |
| Capital | 10 | €431,335 | €431,335 | = | 0.0% |
| Issued capital | 100 | €431,335 | €431,335 | = | 0.0% |
| Reserves | 13 | €242,192 | €229,887 | -€12,305 | -5.1% |
| Non-distributable reserves | 130/1 | €43,133 | €43,133 | = | 0.0% |
| Legal reserve | 130 | €43,133 | €43,133 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,852 | €62,548 | -€12,305 | -16.4% |
| Distributable reserves | 133 | €124,206 | €124,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,174,764 | -€680,861 | +€1.5m | +68.7% |
| Provisions and deferred taxes | 16 | €24,951 | €20,849 | -€4,102 | -16.4% |
| Deferred taxes | 168 | €24,951 | €20,849 | -€4,102 | -16.4% |
| Amounts payable | 17/49 | €8,766,842 | €6,081,397 | -€2.7m | -30.6% |
| Amounts payable within one year | 42/48 | €8,766,842 | €6,081,397 | -€2.7m | -30.6% |
| Trade debts | 44 | €1,007,971 | €1,498,251 | +€490,280 | +48.6% |
| Suppliers | 440/4 | €1,007,971 | €1,498,251 | +€490,280 | +48.6% |
| Taxes, remuneration and social security | 45 | €446,538 | €171,780 | -€274,759 | -61.5% |
| Taxes | 450/3 | €203,614 | €29,784 | -€173,830 | -85.4% |
| Remuneration and social security | 454/9 | €242,924 | €141,996 | -€100,928 | -41.5% |
| Other amounts payable | 47/48 | €7,312,332 | €4,411,367 | -€2.9m | -39.7% |
| Remuneration, social security and pensions | 62 | €1,537,998 | €1,387,715 | -€150,283 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529,657 | €501,607 | -€28,050 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €218,038 | - | -€218,038 | |
| Other operating charges | 640/8 | €63,259 | €628,185 | +€564,926 | +893% |
| Non-recurring operating charges | 66A | - | €3,193 | +€3,193 | |
| Gross operating margin | 9900 | €794,561 | €1,273,889 | +€479,328 | +60.3% |
| Operating profit (loss) | 9901 | -€1,554,391 | -€1,246,811 | +€307,580 | +19.8% |
| Financial income | 75/76B | €1,579 | €2,964,339 | +€3.0m | +187,611% |
| Recurring financial income | 75 | €1,579 | €9,339 | +€7,759 | +491% |
| Non-recurring financial income | 76B | - | €2,955,000 | +€3.0m | |
| Financial charges | 65/66B | €235,408 | €239,218 | +€3,810 | +1.6% |
| Recurring financial charges | 65 | €235,408 | €239,218 | +€3,810 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,788,220 | €1,478,310 | +€3.3m | |
| Transfer from deferred taxes | 780 | €4,102 | €4,102 | = | 0.0% |
| Income taxes | 67/77 | €795 | €812 | +€17 | +2.1% |
| Profit (loss) for the period | 9904 | -€1,784,914 | €1,481,599 | +€3.3m | |
| Transfer from tax-exempt reserves | 789 | €12,305 | €12,305 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,772,609 | €1,493,904 | +€3.3m |
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 15 October 2026 via checked.be.