Aurelica: 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.
Aurelica
Largest movements
- Cash -€81,576
down €81,576 (-82.0%), from €99,536 to €17,960
mainly Receivables after one year (-€50,000) and Net result for the year (-€45,924)
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year -€33,842
down €33,842 (-93.7%), from €36,102 to €2,260
of which Other amounts receivable: -€17,837
- Current investments +€9,999
new in 2025: €9,999
- Deferred charges and accrued income -€4,176
down €4,176 (-25.5%), from €16,398 to €12,222
- Reserves -€45,924
down €45,924 (-38.3%), from €120,017 to €74,093
- Tax, wage and social debts -€16,040
down €16,040 (-56.1%), from €28,610 to €12,570
- Gross operating margin -€102,605
down €102,605, from €57,967 to -€44,638
- Taxes -€11,666
down €11,666 (-98.4%), from €11,852 to €185
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.
Derived cash bridge
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 | €155,190 | €94,129 | -€61,061 | -39.3% |
| Fixed assets | 21/28 | €3,153 | €1,688 | -€1,465 | -46.5% |
| Tangible fixed assets | 22/27 | €3,018 | €1,553 | -€1,465 | -48.5% |
| Furniture and vehicles | 24 | €3,018 | €1,553 | -€1,465 | -48.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €152,037 | €92,441 | -€59,595 | -39.2% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €36,102 | €2,260 | -€33,842 | -93.7% |
| Trade receivables | 40 | €16,005 | - | -€16,005 | |
| Other amounts receivable | 41 | €20,097 | €2,260 | -€17,837 | -88.8% |
| Current investments | 50/53 | - | €9,999 | +€9,999 | |
| Cash at bank and in hand | 54/58 | €99,536 | €17,960 | -€81,576 | -82.0% |
| Deferred charges and accrued income | 490/1 | €16,398 | €12,222 | -€4,176 | -25.5% |
| Total equity and liabilities | 10/49 | €155,190 | €94,129 | -€61,061 | -39.3% |
| Equity | 10/15 | €122,017 | €76,093 | -€45,924 | -37.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,017 | €74,093 | -€45,924 | -38.3% |
| Distributable reserves | 133 | €120,017 | €74,093 | -€45,924 | -38.3% |
| Amounts payable | 17/49 | €33,173 | €18,036 | -€15,136 | -45.6% |
| Amounts payable within one year | 42/48 | €30,944 | €15,808 | -€15,136 | -48.9% |
| Trade debts | 44 | €2,334 | €2,543 | +€209 | +9.0% |
| Suppliers | 440/4 | €2,334 | €2,543 | +€209 | +9.0% |
| Taxes, remuneration and social security | 45 | €28,610 | €12,570 | -€16,040 | -56.1% |
| Taxes | 450/3 | €28,610 | €12,570 | -€16,040 | -56.1% |
| Other amounts payable | 47/48 | - | €695 | +€695 | |
| Accrued charges and deferred income | 492/3 | €2,229 | €2,229 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €1,465 | -€194 | -11.7% |
| Other operating charges | 640/8 | €574 | €626 | +€52 | +9.1% |
| Gross operating margin | 9900 | €57,967 | -€44,638 | -€102,605 | |
| Operating profit (loss) | 9901 | €55,735 | -€46,729 | -€102,464 | |
| Financial income | 75/76B | €929 | €1,252 | +€323 | +34.7% |
| Recurring financial income | 75 | €929 | €1,252 | +€323 | +34.7% |
| Financial charges | 65/66B | €205 | €262 | +€57 | +27.7% |
| Recurring financial charges | 65 | €205 | €262 | +€57 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €56,459 | -€45,739 | -€102,198 | |
| Income taxes | 67/77 | €11,852 | €185 | -€11,666 | -98.4% |
| Profit (loss) for the period | 9904 | €44,608 | -€45,924 | -€90,532 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,608 | -€45,924 | -€90,532 |
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 14 October 2026 via checked.be.