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Aurelex: 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.

What changed

Aurelex

BE 1007.183.068
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,939
2024 · €21,698-€6,759
Equity
€39,136
2024 · €24,198+€14,939
Cash
€58,555
2024 · €33,806+€24,748
Balance sheet total
€64,594
2024 · €35,908+€28,686

Largest movements

2024 to 2025
Assets
  • Cash +€24,748

    up €24,748 (+73.2%), from €33,806 to €58,555

    mainly Net result for the year (+€14,939) and Tax, wage and social debts (+€8,088)

  • Tangible fixed assets +€3,938

    up €3,938 (+187.4%), from €2,102 to €6,039

    of which Furniture and vehicles: +€4,370

Equity and liabilities
  • Reserves +€14,939

    up €14,939 (+68.8%), from €21,698 to €36,636

  • Tax, wage and social debts +€8,088

    up €8,088 (+84.9%), from €9,524 to €17,612

    of which Taxes: +€6,630

  • Other debts +€4,583

    up €4,583 (+417.1%), from €1,099 to €5,682

  • Trade debts +€1,720

    up €1,720 (+655.6%), from €262 to €1,982

Income statement
  • Gross operating margin -€3,716

    down €3,716 (-12.9%), from €28,717 to €25,001

  • Depreciation +€1,547

    up €1,547 (+2560.1%), from €60 to €1,607

  • Financial charges +€1,348

    up €1,348 (+202.8%), from €665 to €2,013

  • Taxes +€409

    up €409 (+6.9%), from €5,914 to €6,322

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €21,698
Gross operating margin -€3,716
Depreciation -€1,547
Other operating charges +€260
Financial charges -€1,348
Taxes -€409
Result 2025 €14,939

Cash bridge derived

cash 2024 to 2025

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.

From operations +€30,294
Investment -€5,545
Financing €0
Cash 2024 €33,806
Net result for the year +€14,939
Depreciation +€1,607
Trade debts +€1,720
Tax, wage and social debts +€8,088
Other debts +€4,583
Accrued charges and deferred income -€643
Investment in fixed assets (net) -€5,545
Cash 2025 €58,555
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €35,908 €64,594 +€28,686 +79.9%
Fixed assets 21/28 €2,102 €6,039 +€3,938 +187.4%
Tangible fixed assets 22/27 €2,102 €6,039 +€3,938 +187.4%
Plant, machinery and equipment 23 €2,102 €1,669 -€432 -20.6%
Furniture and vehicles 24 - €4,370 +€4,370
Current assets 29/58 €33,806 €58,555 +€24,748 +73.2%
Cash at bank and in hand 54/58 €33,806 €58,555 +€24,748 +73.2%
Total equity and liabilities 10/49 €35,908 €64,594 +€28,686 +79.9%
Equity 10/15 €24,198 €39,136 +€14,939 +61.7%
Contributions 10/11 €2,500 €2,500 = 0.0%
Reserves 13 €21,698 €36,636 +€14,939 +68.8%
Distributable reserves 133 €21,698 €36,636 +€14,939 +68.8%
Amounts payable 17/49 €11,710 €25,458 +€13,748 +117.4%
Amounts payable within one year 42/48 €10,885 €25,276 +€14,391 +132.2%
Trade debts 44 €262 €1,982 +€1,720 +655.6%
Suppliers 440/4 €262 €1,982 +€1,720 +655.6%
Taxes, remuneration and social security 45 €9,524 €17,612 +€8,088 +84.9%
Taxes 450/3 €9,524 €16,154 +€6,630 +69.6%
Remuneration and social security 454/9 - €1,458 +€1,458
Other amounts payable 47/48 €1,099 €5,682 +€4,583 +417.1%
Accrued charges and deferred income 492/3 €825 €182 -€643 -77.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €60 €1,607 +€1,547 +2560.1%
Other operating charges 640/8 €380 €120 -€260 -68.4%
Gross operating margin 9900 €28,717 €25,001 -€3,716 -12.9%
Operating profit (loss) 9901 €28,276 €23,274 -€5,002 -17.7%
Financial charges 65/66B €665 €2,013 +€1,348 +202.8%
Recurring financial charges 65 €665 €2,013 +€1,348 +202.8%
Profit (loss) for the period before taxes 9903 €27,611 €21,261 -€6,350 -23.0%
Income taxes 67/77 €5,914 €6,322 +€409 +6.9%
Profit (loss) for the period 9904 €21,698 €14,939 -€6,759 -31.2%
Profit (loss) for the period to be appropriated 9905 €21,698 €14,939 -€6,759 -31.2%

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 30 September 2026 via checked.be.