Aurea Ascua: 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.
Aurea Ascua
Largest movements
- Financial fixed assets -€418,211
down €418,211 (-47.4%), from €882,120 to €463,909
- Tangible fixed assets -€63,777
down €63,777 (-5.2%), from €1.2m to €1.2m
- Debts after one year -€474,247
down €474,247 (-22.7%), from €2.1m to €1.6m
of which Other amounts payable: -€418,211
- Gross operating margin +€5,469
up €5,469 (+7.8%), from €70,431 to €75,900
- Financial charges -€4,863
down €4,863 (-33.8%), from €14,400 to €9,537
- Taxes -€3,237
down €3,237 (-100.0%), from €3,237 to €0
- Other operating charges -€1,887
down €1,887 (-100.0%), from €1,887 to €0
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 | €2,202,501 | €1,735,963 | -€466,538 | -21.2% |
| Fixed assets | 21/28 | €2,102,247 | €1,620,258 | -€481,988 | -22.9% |
| Tangible fixed assets | 22/27 | €1,220,127 | €1,156,349 | -€63,777 | -5.2% |
| Land and buildings | 22 | €1,220,127 | €1,156,349 | -€63,777 | -5.2% |
| Financial fixed assets | 28 | €882,120 | €463,909 | -€418,211 | -47.4% |
| Current assets | 29/58 | €100,255 | €115,705 | +€15,451 | +15.4% |
| Amounts receivable within one year | 40/41 | €81,645 | €81,252 | -€393 | -0.5% |
| Trade receivables | 40 | €78,322 | €81,252 | +€2,930 | +3.7% |
| Other amounts receivable | 41 | €3,323 | €0 | -€3,323 | -100.0% |
| Cash at bank and in hand | 54/58 | €623 | €2,067 | +€1,444 | +231.6% |
| Deferred charges and accrued income | 490/1 | €17,987 | €32,387 | +€14,400 | +80.1% |
| Total equity and liabilities | 10/49 | €2,202,501 | €1,735,963 | -€466,538 | -21.2% |
| Equity | 10/15 | €29,026 | €26,166 | -€2,860 | -9.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,074 | -€15,934 | -€2,860 | -21.9% |
| Amounts payable | 17/49 | €2,173,475 | €1,709,797 | -€463,678 | -21.3% |
| Amounts payable after more than one year | 17 | €2,090,081 | €1,615,834 | -€474,247 | -22.7% |
| Financial debts | 170/4 | €935,652 | €879,616 | -€56,036 | -6.0% |
| Other amounts payable | 178/9 | €1,154,429 | €736,218 | -€418,211 | -36.2% |
| Amounts payable within one year | 42/48 | €83,394 | €93,963 | +€10,569 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €55,246 | €58,209 | +€2,963 | +5.4% |
| Trade debts | 44 | €12,557 | €1,851 | -€10,706 | -85.3% |
| Suppliers | 440/4 | €12,557 | €1,851 | -€10,706 | -85.3% |
| Taxes, remuneration and social security | 45 | €2,666 | €10,159 | +€7,492 | +281.0% |
| Taxes | 450/3 | €2,666 | €10,159 | +€7,492 | +281.0% |
| Other amounts payable | 47/48 | €12,926 | €23,744 | +€10,818 | +83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,154 | €44,849 | +€695 | +1.6% |
| Other operating charges | 640/8 | €1,887 | €0 | -€1,887 | -100.0% |
| Non-recurring operating charges | 66A | - | €24,390 | +€24,390 | |
| Gross operating margin | 9900 | €70,431 | €75,900 | +€5,469 | +7.8% |
| Operating profit (loss) | 9901 | €24,391 | €6,661 | -€17,729 | -72.7% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €14,400 | €9,537 | -€4,863 | -33.8% |
| Recurring financial charges | 65 | €14,400 | €9,537 | -€4,863 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €9,990 | -€2,860 | -€12,850 | |
| Income taxes | 67/77 | €3,237 | €0 | -€3,237 | -100.0% |
| Profit (loss) for the period | 9904 | €6,753 | -€2,860 | -€9,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,753 | -€2,860 | -€9,613 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.