Aurea Mediocritas: 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 Mediocritas
Largest movements
- Cash -€189,324
down €189,324 (-88.2%), from €214,716 to €25,392
mainly Contributions, distributions and other (-€290,279) and Receivables within one year (-€33,549)
- Receivables within one year +€33,549
up €33,549 (+83.2%), from €40,307 to €73,857
of which Trade receivables: +€32,794
- Tangible fixed assets +€13,593
up €13,593 (+260%), from €5,234 to €18,827
- Reserves -€214,676
down €214,676 (-90.4%), from €237,487 to €22,811
- Other debts +€68,490
up €68,490 (+1,146%), from €5,975 to €74,464
- Tax, wage and social debts +€5,417
up €5,417 (+92.2%), from €5,878 to €11,295
- Gross operating margin +€2,613
up €2,613 (+2.5%), from €104,253 to €106,866
- Depreciation +€1,907
up €1,907 (+76.3%), from €2,500 to €4,407
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 | €261,087 | €119,103 | -€141,984 | -54.4% |
| Fixed assets | 21/28 | €5,234 | €18,827 | +€13,593 | +260% |
| Tangible fixed assets | 22/27 | €5,234 | €18,827 | +€13,593 | +260% |
| Furniture and vehicles | 24 | €5,234 | €18,827 | +€13,593 | +260% |
| Current assets | 29/58 | €255,853 | €100,275 | -€155,577 | -60.8% |
| Amounts receivable within one year | 40/41 | €40,307 | €73,857 | +€33,549 | +83.2% |
| Trade receivables | 40 | €40,307 | €73,101 | +€32,794 | +81.4% |
| Other amounts receivable | 41 | - | €756 | +€756 | |
| Cash at bank and in hand | 54/58 | €214,716 | €25,392 | -€189,324 | -88.2% |
| Deferred charges and accrued income | 490/1 | €830 | €1,026 | +€197 | +23.7% |
| Total equity and liabilities | 10/49 | €261,087 | €119,103 | -€141,984 | -54.4% |
| Equity | 10/15 | €247,487 | €32,811 | -€214,676 | -86.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €237,487 | €22,811 | -€214,676 | -90.4% |
| Distributable reserves | 133 | €237,487 | €22,811 | -€214,676 | -90.4% |
| Amounts payable | 17/49 | €13,601 | €86,292 | +€72,692 | +534% |
| Amounts payable within one year | 42/48 | €12,226 | €85,849 | +€73,624 | +602% |
| Trade debts | 44 | €373 | €90 | -€283 | -75.9% |
| Suppliers | 440/4 | €373 | €90 | -€283 | -75.9% |
| Taxes, remuneration and social security | 45 | €5,878 | €11,295 | +€5,417 | +92.2% |
| Taxes | 450/3 | €5,878 | €11,295 | +€5,417 | +92.2% |
| Other amounts payable | 47/48 | €5,975 | €74,464 | +€68,490 | +1,146% |
| Accrued charges and deferred income | 492/3 | €1,375 | €443 | -€932 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €4,407 | +€1,907 | +76.3% |
| Other operating charges | 640/8 | €66 | €227 | +€161 | +245% |
| Gross operating margin | 9900 | €104,253 | €106,866 | +€2,613 | +2.5% |
| Operating profit (loss) | 9901 | €101,687 | €102,232 | +€544 | +0.5% |
| Financial income | 75/76B | €76 | €43 | -€33 | -43.3% |
| Recurring financial income | 75 | €76 | €43 | -€33 | -43.3% |
| Financial charges | 65/66B | €1,310 | €527 | -€783 | -59.8% |
| Recurring financial charges | 65 | €1,310 | €527 | -€783 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €100,453 | €101,748 | +€1,295 | +1.3% |
| Income taxes | 67/77 | €25,811 | €26,145 | +€334 | +1.3% |
| Profit (loss) for the period | 9904 | €74,643 | €75,603 | +€960 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,643 | €75,603 | +€960 | +1.3% |
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 30 October 2026 via checked.be.