AUREA CONSULT: 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.
AUREA CONSULT
Largest movements
- Tangible fixed assets -€7,735
down €7,735 (-22.2%), from €34,809 to €27,074
- Cash +€1,061
up €1,061 (+13.6%), from €7,791 to €8,852
mainly Net result for the year (+€12,414) and Depreciation (+€7,735)
- Debts after one year -€11,170
down €11,170 (-48.8%), from €22,879 to €11,709
- Profit (loss) carried forward +€2,288
up €2,288 (+1735.4%), from €132 to €2,419
- Tax, wage and social debts +€1,339
up €1,339 (+12.5%), from €10,701 to €12,040
of which Taxes: +€4,778
- Trade debts +€1,193
up €1,193 (+1365.9%), from €87 to €1,280
- Current portion of long-term debt -€487
down €487 (-4.6%), from €10,657 to €10,170
- Gross operating margin +€5,417
up €5,417 (+33.6%), from €16,105 to €21,521
- Other operating charges -€4,003
down €4,003 (-82.2%), from €4,868 to €865
- Depreciation +€3,868
up €3,868 (+100.0%), from €3,868 to €7,735
- Taxes -€3,719
no longer reported in 2025 (was €3,719)
- Financial charges -€564
down €564 (-52.6%), from €1,072 to €507
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 | €46,956 | €40,118 | -€6,839 | -14.6% |
| Fixed assets | 21/28 | €34,809 | €27,074 | -€7,735 | -22.2% |
| Tangible fixed assets | 22/27 | €34,809 | €27,074 | -€7,735 | -22.2% |
| Furniture and vehicles | 24 | €34,809 | €27,074 | -€7,735 | -22.2% |
| Current assets | 29/58 | €12,147 | €13,044 | +€897 | +7.4% |
| Amounts receivable within one year | 40/41 | €4,356 | €4,192 | -€164 | -3.8% |
| Trade receivables | 40 | €3,988 | €3,857 | -€131 | -3.3% |
| Other amounts receivable | 41 | €368 | €335 | -€33 | -8.9% |
| Cash at bank and in hand | 54/58 | €7,791 | €8,852 | +€1,061 | +13.6% |
| Total equity and liabilities | 10/49 | €46,956 | €40,118 | -€6,839 | -14.6% |
| Equity | 10/15 | €2,632 | €4,919 | +€2,288 | +86.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132 | €2,419 | +€2,288 | +1735.4% |
| Amounts payable | 17/49 | €44,324 | €35,198 | -€9,126 | -20.6% |
| Amounts payable after more than one year | 17 | €22,879 | €11,709 | -€11,170 | -48.8% |
| Financial debts | 170/4 | €22,879 | €11,709 | -€11,170 | -48.8% |
| Amounts payable within one year | 42/48 | €21,445 | €23,489 | +€2,044 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €10,657 | €10,170 | -€487 | -4.6% |
| Trade debts | 44 | €87 | €1,280 | +€1,193 | +1365.9% |
| Suppliers | 440/4 | €87 | €1,280 | +€1,193 | +1365.9% |
| Taxes, remuneration and social security | 45 | €10,701 | €12,040 | +€1,339 | +12.5% |
| Taxes | 450/3 | €7,262 | €12,040 | +€4,778 | +65.8% |
| Remuneration and social security | 454/9 | €3,439 | - | -€3,439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,868 | €7,735 | +€3,868 | +100.0% |
| Other operating charges | 640/8 | €4,868 | €865 | -€4,003 | -82.2% |
| Gross operating margin | 9900 | €16,105 | €21,521 | +€5,417 | +33.6% |
| Operating profit (loss) | 9901 | €7,369 | €12,921 | +€5,552 | +75.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,072 | €507 | -€564 | -52.6% |
| Recurring financial charges | 65 | €1,072 | €507 | -€564 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €6,298 | €12,414 | +€6,115 | +97.1% |
| Income taxes | 67/77 | €3,719 | - | -€3,719 | |
| Profit (loss) for the period | 9904 | €2,579 | €12,414 | +€9,834 | +381.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,579 | €12,414 | +€9,834 | +381.3% |
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 29 September 2026 via checked.be.