Aumundi: 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.
Aumundi
Largest movements
- Cash -€56,667
down €56,667 (-84.6%), from €67,018 to €10,351
mainly Net result for the year (-€82,136) and Tax, wage and social debts (-€43,157)
- Tangible fixed assets -€22,332
down €22,332 (-5.3%), from €420,889 to €398,557
of which Furniture and vehicles: -€21,228
- Reserves -€82,000
down €82,000 (-22.4%), from €366,100 to €284,100
of which Distributable reserves: -€82,000
- Current portion of long-term debt +€47,259
up €47,259 (+291.8%), from €16,197 to €63,456
- Tax, wage and social debts -€43,157
down €43,157 (-54.6%), from €78,984 to €35,827
of which Taxes: -€43,451
- Other debts +€43,050
up €43,050 (+1780.6%), from €2,418 to €45,468
- Debts after one year -€42,955
no longer reported in 2025 (was €42,955)
- Gross operating margin -€244,062
down €244,062, from €223,658 to -€20,404
- Taxes -€47,040
down €47,040, from €37,181 to -€9,858
- Write-downs -€37,099
no longer reported in 2025 (was €37,099)
- Financial income +€11,068
up €11,068 (+393.4%), from €2,814 to €13,882
of which Non-recurring financial income: +€13,881
- Depreciation +€7,429
up €7,429 (+49.9%), from €14,903 to €22,332
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 | €511,264 | €433,363 | -€77,901 | -15.2% |
| Fixed assets | 21/28 | €420,889 | €398,557 | -€22,332 | -5.3% |
| Tangible fixed assets | 22/27 | €420,889 | €398,557 | -€22,332 | -5.3% |
| Land and buildings | 22 | €330,000 | €330,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,026 | €2,923 | -€1,104 | -27.4% |
| Furniture and vehicles | 24 | €57,862 | €36,634 | -€21,228 | -36.7% |
| Other tangible fixed assets | 26 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €90,375 | €34,806 | -€55,569 | -61.5% |
| Amounts receivable within one year | 40/41 | €20,956 | €24,306 | +€3,350 | +16.0% |
| Trade receivables | 40 | €4,365 | €9,075 | +€4,710 | +107.9% |
| Other amounts receivable | 41 | €16,591 | €15,231 | -€1,360 | -8.2% |
| Cash at bank and in hand | 54/58 | €67,018 | €10,351 | -€56,667 | -84.6% |
| Deferred charges and accrued income | 490/1 | €2,401 | €149 | -€2,252 | -93.8% |
| Total equity and liabilities | 10/49 | €511,264 | €433,363 | -€77,901 | -15.2% |
| Equity | 10/15 | €367,781 | €285,645 | -€82,136 | -22.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €366,100 | €284,100 | -€82,000 | -22.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €366,000 | €284,000 | -€82,000 | -22.4% |
| Profit (loss) carried forward | 14 | €681 | €545 | -€136 | -20.0% |
| Amounts payable | 17/49 | €143,483 | €147,718 | +€4,235 | +3.0% |
| Amounts payable after more than one year | 17 | €42,955 | - | -€42,955 | |
| Financial debts | 170/4 | €42,955 | - | -€42,955 | |
| Amounts payable within one year | 42/48 | €100,528 | €147,718 | +€47,190 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €16,197 | €63,456 | +€47,259 | +291.8% |
| Trade debts | 44 | €2,929 | €2,967 | +€38 | +1.3% |
| Suppliers | 440/4 | €2,929 | €2,967 | +€38 | +1.3% |
| Taxes, remuneration and social security | 45 | €78,984 | €35,827 | -€43,157 | -54.6% |
| Taxes | 450/3 | €70,719 | €27,268 | -€43,451 | -61.4% |
| Remuneration and social security | 454/9 | €8,265 | €8,559 | +€294 | +3.6% |
| Other amounts payable | 47/48 | €2,418 | €45,468 | +€43,050 | +1780.6% |
| Remuneration, social security and pensions | 62 | €59,366 | €60,974 | +€1,608 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,903 | €22,332 | +€7,429 | +49.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,099 | - | -€37,099 | |
| Other operating charges | 640/8 | €4,134 | €1,484 | -€2,650 | -64.1% |
| Gross operating margin | 9900 | €223,658 | -€20,404 | -€244,062 | |
| Operating profit (loss) | 9901 | €108,156 | -€105,194 | -€213,350 | |
| Financial income | 75/76B | €2,814 | €13,882 | +€11,068 | +393.4% |
| Recurring financial income | 75 | €2,814 | €1 | -€2,812 | -100.0% |
| Non-recurring financial income | 76B | - | €13,881 | +€13,881 | |
| Financial charges | 65/66B | €892 | €682 | -€210 | -23.6% |
| Recurring financial charges | 65 | €892 | €682 | -€210 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €110,077 | -€91,994 | -€202,072 | |
| Income taxes | 67/77 | €37,181 | -€9,858 | -€47,040 | |
| Profit (loss) for the period | 9904 | €72,896 | -€82,136 | -€155,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,896 | -€82,136 | -€155,032 |
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.