Aurelia L.: 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.
Aurelia L.
Largest movements
- Tangible fixed assets +€7,455
up €7,455 (+1.9%), from €391,552 to €399,007
of which Land and buildings: +€7,872
- Cash -€6,249
down €6,249 (-75.6%), from €8,261 to €2,012
mainly Investment in fixed assets (net) (-€31,000) and Tax, wage and social debts (-€4,467)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€7,382
down €7,382, from €458 to -€6,923
- Other operating charges +€3,791
up €3,791 (+76.3%), from €4,969 to €8,760
- Depreciation +€2,034
up €2,034 (+9.5%), from €21,511 to €23,545
- Financial charges -€2,026
down €2,026 (-88.8%), from €2,282 to €256
- Provisions +€758
no longer reported in 2025 (was -€758)
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 | €517,120 | €516,288 | -€832 | -0.2% |
| Fixed assets | 21/28 | €499,552 | €507,007 | +€7,455 | +1.5% |
| Tangible fixed assets | 22/27 | €391,552 | €399,007 | +€7,455 | +1.9% |
| Land and buildings | 22 | €390,834 | €398,706 | +€7,872 | +2.0% |
| Furniture and vehicles | 24 | €718 | €301 | -€417 | -58.0% |
| Financial fixed assets | 28 | €108,000 | €108,000 | = | 0.0% |
| Current assets | 29/58 | €17,568 | €9,281 | -€8,287 | -47.2% |
| Amounts receivable within one year | 40/41 | €8,426 | €5,188 | -€3,238 | -38.4% |
| Trade receivables | 40 | €1,296 | €5,146 | +€3,850 | +297.1% |
| Other amounts receivable | 41 | €7,130 | €42 | -€7,088 | -99.4% |
| Cash at bank and in hand | 54/58 | €8,261 | €2,012 | -€6,249 | -75.6% |
| Deferred charges and accrued income | 490/1 | €881 | €2,082 | +€1,200 | +136.2% |
| Total equity and liabilities | 10/49 | €517,120 | €516,288 | -€832 | -0.2% |
| Equity | 10/15 | €285,909 | €285,183 | -€726 | -0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €223,700 | €222,700 | -€1,000 | -0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €217,500 | €216,500 | -€1,000 | -0.5% |
| Profit (loss) carried forward | 14 | €209 | €483 | +€274 | +131.2% |
| Provisions and deferred taxes | 16 | €743 | €743 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €743 | €743 | = | 0.0% |
| Other liabilities and charges | 164/5 | €743 | €743 | = | 0.0% |
| Amounts payable | 17/49 | €230,469 | €230,362 | -€106 | 0.0% |
| Amounts payable after more than one year | 17 | €116,196 | €116,196 | = | 0.0% |
| Financial debts | 170/4 | €116,196 | €116,196 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,272 | €114,166 | -€106 | -0.1% |
| Trade debts | 44 | €4,668 | €7,152 | +€2,484 | +53.2% |
| Suppliers | 440/4 | €4,668 | €7,152 | +€2,484 | +53.2% |
| Taxes, remuneration and social security | 45 | €5,315 | €849 | -€4,467 | -84.0% |
| Taxes | 450/3 | €5,315 | €849 | -€4,467 | -84.0% |
| Other amounts payable | 47/48 | €104,289 | €106,166 | +€1,877 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,511 | €23,545 | +€2,034 | +9.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€758 | - | +€758 | |
| Other operating charges | 640/8 | €4,969 | €8,760 | +€3,791 | +76.3% |
| Gross operating margin | 9900 | €24,421 | €24,768 | +€347 | +1.4% |
| Operating profit (loss) | 9901 | -€1,302 | -€7,537 | -€6,236 | -479.1% |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | €2,282 | €256 | -€2,026 | -88.8% |
| Recurring financial charges | 65 | €2,282 | €256 | -€2,026 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,584 | -€7,649 | -€4,065 | -113.4% |
| Income taxes | 67/77 | €458 | -€6,923 | -€7,382 | |
| Profit (loss) for the period | 9904 | -€4,042 | -€726 | +€3,317 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,042 | -€726 | +€3,317 | +82.0% |
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.