AURéDENT: 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.
AURéDENT
Largest movements
- Cash +€37,757
up €37,757 (+140.9%), from €26,801 to €64,558
mainly Net result for the year (+€45,608) and Depreciation (+€10,824)
- Tangible fixed assets -€10,824
down €10,824 (-21.5%), from €50,232 to €39,408
of which Leasing and similar rights: -€10,145
- Deferred charges and accrued income +€5,584
up €5,584 (+78.4%), from €7,126 to €12,711
- Reserves +€45,608
up €45,608 (+158.7%), from €28,740 to €74,348
- Debts after one year -€7,032
down €7,032 (-23.8%), from €29,502 to €22,470
- Tax, wage and social debts -€5,250
down €5,250 (-41.5%), from €12,650 to €7,400
of which Taxes: -€5,250
- Gross operating margin +€30,404
up €30,404 (+76.9%), from €39,526 to €69,930
- Depreciation +€8,295
up €8,295 (+327.9%), from €2,529 to €10,824
- Taxes +€4,657
up €4,657 (+62.1%), from €7,500 to €12,157
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 | €84,159 | €116,677 | +€32,517 | +38.6% |
| Fixed assets | 21/28 | €50,232 | €39,408 | -€10,824 | -21.5% |
| Tangible fixed assets | 22/27 | €50,232 | €39,408 | -€10,824 | -21.5% |
| Plant, machinery and equipment | 23 | €2,037 | €1,358 | -€679 | -33.3% |
| Leasing and similar rights | 25 | €48,195 | €38,050 | -€10,145 | -21.0% |
| Current assets | 29/58 | €33,927 | €77,268 | +€43,341 | +127.7% |
| Cash at bank and in hand | 54/58 | €26,801 | €64,558 | +€37,757 | +140.9% |
| Deferred charges and accrued income | 490/1 | €7,126 | €12,711 | +€5,584 | +78.4% |
| Total equity and liabilities | 10/49 | €84,159 | €116,677 | +€32,517 | +38.6% |
| Equity | 10/15 | €33,740 | €79,348 | +€45,608 | +135.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,740 | €74,348 | +€45,608 | +158.7% |
| Distributable reserves | 133 | €28,740 | €74,348 | +€45,608 | +158.7% |
| Amounts payable | 17/49 | €50,419 | €37,329 | -€13,090 | -26.0% |
| Amounts payable after more than one year | 17 | €29,502 | €22,470 | -€7,032 | -23.8% |
| Financial debts | 170/4 | €29,502 | €22,470 | -€7,032 | -23.8% |
| Amounts payable within one year | 42/48 | €20,918 | €14,859 | -€6,059 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €7,423 | €7,032 | -€391 | -5.3% |
| Trade debts | 44 | €746 | €419 | -€328 | -43.9% |
| Suppliers | 440/4 | €746 | €419 | -€328 | -43.9% |
| Taxes, remuneration and social security | 45 | €12,650 | €7,400 | -€5,250 | -41.5% |
| Taxes | 450/3 | €9,900 | €4,650 | -€5,250 | -53.0% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €99 | €9 | -€90 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | €10,824 | +€8,295 | +327.9% |
| Other operating charges | 640/8 | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | €39,526 | €69,930 | +€30,404 | +76.9% |
| Operating profit (loss) | 9901 | €36,896 | €59,006 | +€22,109 | +59.9% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €656 | €1,270 | +€613 | +93.4% |
| Recurring financial charges | 65 | €656 | €1,270 | +€613 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €36,240 | €57,765 | +€21,525 | +59.4% |
| Income taxes | 67/77 | €7,500 | €12,157 | +€4,657 | +62.1% |
| Profit (loss) for the period | 9904 | €28,740 | €45,608 | +€16,868 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,740 | €45,608 | +€16,868 | +58.7% |
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 7 October 2026 via checked.be.