AURELIE BODART: 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.
AURELIE BODART
Largest movements
- Cash +€33,972
up €33,972 (+47.9%), from €70,866 to €104,838
mainly Net result for the year (+€33,644) and Receivables within one year (+€33,158)
- Receivables within one year -€33,158
down €33,158 (-68.3%), from €48,552 to €15,394
of which Trade receivables: -€31,203
- Profit (loss) carried forward +€32,811
up €32,811 (+42.4%), from €77,316 to €110,127
- Trade debts -€30,328
down €30,328 (-58.4%), from €51,923 to €21,596
- Other debts -€3,667
down €3,667 (-86.3%), from €4,250 to €583
- Debts after one year +€2,262
new in 2025: €2,262
- Gross operating margin +€28,503
up €28,503 (+117%), from €24,358 to €52,861
- Taxes +€7,108
up €7,108 (+112%), from €6,341 to €13,449
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 | €143,080 | €144,404 | +€1,324 | +0.9% |
| Fixed assets | 21/28 | €22,542 | €22,459 | -€83 | -0.4% |
| Tangible fixed assets | 22/27 | €22,542 | €22,459 | -€83 | -0.4% |
| Furniture and vehicles | 24 | €2,433 | €5,746 | +€3,314 | +136% |
| Other tangible fixed assets | 26 | €20,109 | €16,712 | -€3,397 | -16.9% |
| Current assets | 29/58 | €120,538 | €121,945 | +€1,407 | +1.2% |
| Amounts receivable within one year | 40/41 | €48,552 | €15,394 | -€33,158 | -68.3% |
| Trade receivables | 40 | €46,597 | €15,394 | -€31,203 | -67.0% |
| Other amounts receivable | 41 | €1,955 | - | -€1,955 | |
| Cash at bank and in hand | 54/58 | €70,866 | €104,838 | +€33,972 | +47.9% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,713 | +€593 | +53.0% |
| Total equity and liabilities | 10/49 | €143,080 | €144,404 | +€1,324 | +0.9% |
| Equity | 10/15 | €79,816 | €112,627 | +€32,811 | +41.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,316 | €110,127 | +€32,811 | +42.4% |
| Amounts payable | 17/49 | €63,264 | €31,777 | -€31,488 | -49.8% |
| Amounts payable after more than one year | 17 | - | €2,262 | +€2,262 | |
| Other amounts payable | 178/9 | - | €2,262 | +€2,262 | |
| Amounts payable within one year | 42/48 | €63,264 | €29,514 | -€33,750 | -53.3% |
| Trade debts | 44 | €51,923 | €21,596 | -€30,328 | -58.4% |
| Suppliers | 440/4 | €51,923 | €21,596 | -€30,328 | -58.4% |
| Taxes, remuneration and social security | 45 | €7,091 | €7,336 | +€245 | +3.5% |
| Taxes | 450/3 | €7,091 | €7,336 | +€245 | +3.5% |
| Other amounts payable | 47/48 | €4,250 | €583 | -€3,667 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,169 | €4,393 | +€224 | +5.4% |
| Other operating charges | 640/8 | €954 | €886 | -€68 | -7.2% |
| Gross operating margin | 9900 | €24,358 | €52,861 | +€28,503 | +117% |
| Operating profit (loss) | 9901 | €19,235 | €47,582 | +€28,347 | +147% |
| Financial income | 75/76B | €146 | - | -€146 | |
| Recurring financial income | 75 | €146 | - | -€146 | |
| Financial charges | 65/66B | €583 | €489 | -€94 | -16.1% |
| Recurring financial charges | 65 | €583 | €489 | -€94 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €18,799 | €47,093 | +€28,294 | +151% |
| Income taxes | 67/77 | €6,341 | €13,449 | +€7,108 | +112% |
| Profit (loss) for the period | 9904 | €12,458 | €33,644 | +€21,186 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €12,458 | €33,644 | +€21,186 | +170% |
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 29 October 2026 via checked.be.