AUREL: 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.
AUREL
Largest movements
- Receivables within one year +€32,995
up €32,995 (+545.4%), from €6,050 to €39,045
of which Other amounts receivable: +€29,547
- Cash +€11,594
up €11,594 (+2177.7%), from €532 to €12,127
mainly Net result for the year (+€39,055) and Tax, wage and social debts (+€13,896)
- Current investments +€8,404
new in 2025: €8,404
- Deferred charges and accrued income -€847
down €847 (-46.3%), from €1,830 to €984
- Profit (loss) carried forward +€39,055
up €39,055 (+1746.6%), from €2,236 to €41,291
- Tax, wage and social debts +€13,896
up €13,896 (+1471.7%), from €944 to €14,840
- Other debts -€4,343
down €4,343 (-100.0%), from €4,343 to €0
- Trade debts +€3,352
up €3,352 (+248.1%), from €1,351 to €4,703
- Gross operating margin +€47,953
up €47,953 (+2309.7%), from €2,076 to €50,030
- Taxes +€9,773
up €9,773 (+1748.3%), from €559 to €10,332
- Financial income -€552
down €552 (-72.8%), from €758 to €206
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 | €9,874 | €61,834 | +€51,959 | +526.2% |
| Fixed assets | 21/28 | €1,462 | €1,275 | -€187 | -12.8% |
| Tangible fixed assets | 22/27 | €1,462 | €1,275 | -€187 | -12.8% |
| Furniture and vehicles | 24 | €1,462 | €1,275 | -€187 | -12.8% |
| Current assets | 29/58 | €8,413 | €60,559 | +€52,146 | +619.8% |
| Amounts receivable within one year | 40/41 | €6,050 | €39,045 | +€32,995 | +545.4% |
| Trade receivables | 40 | €6,050 | €9,499 | +€3,449 | +57.0% |
| Other amounts receivable | 41 | - | €29,547 | +€29,547 | |
| Current investments | 50/53 | - | €8,404 | +€8,404 | |
| Cash at bank and in hand | 54/58 | €532 | €12,127 | +€11,594 | +2177.7% |
| Deferred charges and accrued income | 490/1 | €1,830 | €984 | -€847 | -46.3% |
| Total equity and liabilities | 10/49 | €9,874 | €61,834 | +€51,959 | +526.2% |
| Equity | 10/15 | €3,236 | €42,291 | +€39,055 | +1206.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,236 | €41,291 | +€39,055 | +1746.6% |
| Amounts payable | 17/49 | €6,638 | €19,543 | +€12,905 | +194.4% |
| Amounts payable within one year | 42/48 | €6,638 | €19,543 | +€12,905 | +194.4% |
| Trade debts | 44 | €1,351 | €4,703 | +€3,352 | +248.1% |
| Suppliers | 440/4 | €1,351 | €4,703 | +€3,352 | +248.1% |
| Taxes, remuneration and social security | 45 | €944 | €14,840 | +€13,896 | +1471.7% |
| Taxes | 450/3 | €944 | €14,840 | +€13,896 | +1471.7% |
| Other amounts payable | 47/48 | €4,343 | €0 | -€4,343 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €525 | +€487 | +1257.7% |
| Other operating charges | 640/8 | - | €225 | +€225 | |
| Gross operating margin | 9900 | €2,076 | €50,030 | +€47,953 | +2309.7% |
| Operating profit (loss) | 9901 | €2,037 | €49,279 | +€47,242 | +2318.7% |
| Financial income | 75/76B | €758 | €206 | -€552 | -72.8% |
| Recurring financial income | 75 | €758 | €206 | -€552 | -72.8% |
| Financial charges | 65/66B | - | €99 | +€99 | |
| Recurring financial charges | 65 | - | €99 | +€99 | |
| Profit (loss) for the period before taxes | 9903 | €2,795 | €49,387 | +€46,592 | +1666.9% |
| Income taxes | 67/77 | €559 | €10,332 | +€9,773 | +1748.3% |
| Profit (loss) for the period | 9904 | €2,236 | €39,055 | +€36,819 | +1646.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,236 | €39,055 | +€36,819 | +1646.6% |
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 8 October 2026 via checked.be.