AURELIA: 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.
What changed
AURELIA
NACE 87.101, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€142,185
2024 · €72,650+€69,535
Equity
€1.3m
2024 · €1.1m+€142,185
Cash
€482,137
2024 · €378,102+€104,035
Balance sheet total
€16.3m
2024 · €16.8m-€514,816
Largest movements
Assets
- Tangible fixed assets -€609,558
down €609,558 (-3.9%), from €15.5m to €14.9m
of which Land and buildings: -€467,981
Equity and liabilities
- Debts within one year -€638,318
down €638,318 (-19.9%), from €3.2m to €2.6m
Income statement
- Turnover +€314,596
up €314,596 (+5.3%), from €6.0m to €6.3m
- Staff costs +€196,401
up €196,401 (+3.8%), from €5.2m to €5.4m
- Services and other goods +€154,548
up €154,548 (+11.9%), from €1.3m to €1.5m
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.
Result 2024
€72,650
Turnover
+€314,596
Other operating income
+€30,752
Goods and materials
-€31,655
Services and other goods
-€154,548
Staff costs
-€196,401
Depreciation
-€9,562
Write-downs
+€2,189
Other operating charges
-€540
Other operating items
+€102,043
Financial income
+€35
Financial charges
+€12,626
Result 2025
€142,185
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.
From operations
+€138,374
Investment
-€15,656
Financing
-€18,683
Cash 2024
€378,102
From operations (derived)
+€138,374
Net result for the year
+€142,185
Depreciation
+€637,556
Receivables within one year
-€3,050
Debts within one year
-€638,318
Investment (derived)
-€15,656
Investment in fixed assets (net)
-€15,656
Financing
-€18,683
Debts after one year
-€18,683
Cash 2025
€482,137
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,847,828 | €16,333,012 | -€514,816 | -3.1% |
| Fixed assets | 21/28 | €15,539,288 | €14,917,388 | -€621,900 | -4.0% |
| Intangible fixed assets | 21 | €64,856 | €52,514 | -€12,342 | -19.0% |
| Tangible fixed assets | 22/27 | €15,474,432 | €14,864,874 | -€609,558 | -3.9% |
| Land and buildings | 22 | €14,409,118 | €13,941,137 | -€467,981 | -3.2% |
| Plant, machinery and equipment | 23 | €461,453 | €375,695 | -€85,758 | -18.6% |
| Furniture and vehicles | 24 | €370,094 | €314,274 | -€55,819 | -15.1% |
| Assets under construction and advance payments | 27 | €233,768 | €233,768 | = | 0.0% |
| Current assets | 29/58 | €1,308,540 | €1,415,624 | +€107,084 | +8.2% |
| Amounts receivable within one year | 40/41 | €930,437 | €933,487 | +€3,050 | +0.3% |
| Trade receivables | 40 | €928,690 | €933,057 | +€4,368 | +0.5% |
| Other amounts receivable | 41 | €1,748 | €429 | -€1,318 | -75.4% |
| Cash at bank and in hand | 54/58 | €378,102 | €482,137 | +€104,035 | +27.5% |
| Total equity and liabilities | 10/49 | €16,847,828 | €16,333,012 | -€514,816 | -3.1% |
| Equity | 10/15 | €1,148,872 | €1,291,057 | +€142,185 | +12.4% |
| Contributions | 10/11 | €1,575,000 | €1,575,000 | = | 0.0% |
| Capital | 10 | €1,575,000 | €1,575,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€426,128 | -€283,943 | +€142,185 | +33.4% |
| Amounts payable | 17/49 | €15,698,956 | €15,041,955 | -€657,001 | -4.2% |
| Amounts payable after more than one year | 17 | €12,495,591 | €12,476,908 | -€18,683 | -0.1% |
| Financial debts | 170/4 | €11,045,591 | €10,276,908 | -€768,683 | -7.0% |
| Credit institutions | 173 | €11,045,591 | €10,276,908 | -€768,683 | -7.0% |
| Trade debts | 175 | €1,200,000 | - | -€1.2m | |
| Suppliers | 1750 | €1,200,000 | - | -€1.2m | |
| Other amounts payable | 178/9 | €250,000 | €2,200,000 | +€2.0m | +780.0% |
| Amounts payable within one year | 42/48 | €3,203,365 | €2,565,047 | -€638,318 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €768,009 | €768,683 | +€674 | +0.1% |
| Trade debts | 44 | €681,685 | €842,078 | +€160,393 | +23.5% |
| Suppliers | 440/4 | €681,685 | €842,078 | +€160,393 | +23.5% |
| Advances received on contracts in progress | 46 | €173,256 | €178,710 | +€5,454 | +3.1% |
| Taxes, remuneration and social security | 45 | €830,415 | €775,575 | -€54,839 | -6.6% |
| Taxes | 450/3 | €124,427 | €124,317 | -€110 | -0.1% |
| Remuneration and social security | 454/9 | €705,988 | €651,258 | -€54,730 | -7.8% |
| Operating income | 70/76A | €7,628,915 | €8,077,519 | +€448,604 | +5.9% |
| Turnover | 70 | €5,966,375 | €6,280,971 | +€314,596 | +5.3% |
| Membership fees, donations, legacies and grants | 73 | €1,319,665 | €1,432,778 | +€113,113 | +8.6% |
| Other operating income | 74 | €282,804 | €313,556 | +€30,752 | +10.9% |
| Non-recurring operating income | 76A | €60,071 | €50,213 | -€9,857 | -16.4% |
| Operating charges | 60/66A | €7,317,447 | €7,709,179 | +€391,731 | +5.4% |
| Goods for resale, raw materials and consumables | 60 | €205,303 | €236,959 | +€31,655 | +15.4% |
| Purchases | 600/8 | €205,303 | €236,959 | +€31,655 | +15.4% |
| Services and other goods | 61 | €1,296,677 | €1,451,225 | +€154,548 | +11.9% |
| Remuneration, social security and pensions | 62 | €5,180,677 | €5,377,078 | +€196,401 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627,995 | €637,556 | +€9,562 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,189 | - | -€2,189 | |
| Other operating charges | 640/8 | €4,607 | €5,147 | +€540 | +11.7% |
| Non-recurring operating charges | 66A | - | €1,213 | +€1,213 | |
| Operating profit (loss) | 9901 | €311,467 | €368,341 | +€56,873 | +18.3% |
| Financial income | 75/76B | €1 | €36 | +€35 | +4581.8% |
| Recurring financial income | 75 | €1 | €36 | +€35 | +4581.8% |
| Other financial income | 752/9 | €1 | €36 | +€35 | +4581.8% |
| Financial charges | 65/66B | €238,818 | €226,191 | -€12,626 | -5.3% |
| Recurring financial charges | 65 | €238,818 | €226,191 | -€12,626 | -5.3% |
| Debt charges | 650 | €236,294 | €223,538 | -€12,756 | -5.4% |
| Other financial charges | 652/9 | €2,524 | €2,654 | +€129 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €72,650 | €142,185 | +€69,535 | +95.7% |
| Profit (loss) for the period | 9904 | €72,650 | €142,185 | +€69,535 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,650 | €142,185 | +€69,535 | +95.7% |
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 10 October 2026 via checked.be.