Aurélie Consultancy: 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.
Aurélie Consultancy
Largest movements
- Tangible fixed assets +€300,164
up €300,164 (+11,057%), from €2,715 to €302,878
of which Land and buildings: +€299,579
- Cash -€25,052
down €25,052 (-58.6%), from €42,773 to €17,721
mainly Investment in fixed assets (net) (-€342,270) and Tax, wage and social debts (-€12,408)
- Receivables within one year -€20,358
down €20,358 (-49.7%), from €40,932 to €20,574
of which Trade receivables: -€20,798
- Debts after one year +€247,402
new in 2025: €247,402
- Reserves +€12,711
up €12,711 (+21.9%), from €58,026 to €70,737
- Tax, wage and social debts -€12,408
down €12,408 (-54.4%), from €22,793 to €10,384
- Current portion of long-term debt +€7,598
new in 2025: €7,598
- Depreciation +€41,752
up €41,752 (+11,761%), from €355 to €42,107
- Gross operating margin -€18,474
down €18,474 (-23.4%), from €78,858 to €60,384
- Taxes -€10,579
down €10,579 (-68.9%), from €15,357 to €4,778
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 | €87,769 | €342,995 | +€255,226 | +291% |
| Fixed assets | 21/28 | €2,715 | €302,878 | +€300,164 | +11,057% |
| Tangible fixed assets | 22/27 | €2,715 | €302,878 | +€300,164 | +11,057% |
| Land and buildings | 22 | €1,586 | €301,165 | +€299,579 | +18,890% |
| Furniture and vehicles | 24 | €1,129 | €1,713 | +€585 | +51.8% |
| Current assets | 29/58 | €85,055 | €40,117 | -€44,938 | -52.8% |
| Amounts receivable within one year | 40/41 | €40,932 | €20,574 | -€20,358 | -49.7% |
| Trade receivables | 40 | €40,878 | €20,080 | -€20,798 | -50.9% |
| Other amounts receivable | 41 | €54 | €494 | +€440 | +817% |
| Cash at bank and in hand | 54/58 | €42,773 | €17,721 | -€25,052 | -58.6% |
| Deferred charges and accrued income | 490/1 | €1,350 | €1,822 | +€472 | +35.0% |
| Total equity and liabilities | 10/49 | €87,769 | €342,995 | +€255,226 | +291% |
| Equity | 10/15 | €63,026 | €75,737 | +€12,711 | +20.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,026 | €70,737 | +€12,711 | +21.9% |
| Distributable reserves | 133 | €58,026 | €70,737 | +€12,711 | +21.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,744 | €267,258 | +€242,515 | +980% |
| Amounts payable after more than one year | 17 | - | €247,402 | +€247,402 | |
| Financial debts | 170/4 | - | €247,402 | +€247,402 | |
| Amounts payable within one year | 42/48 | €24,744 | €19,856 | -€4,888 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,598 | +€7,598 | |
| Financial debts | 43 | €27 | €0 | -€27 | -100% |
| Credit institutions | 430/8 | €27 | €0 | -€27 | -100% |
| Trade debts | 44 | €1,680 | €1,696 | +€16 | +1.0% |
| Suppliers | 440/4 | €1,680 | €1,696 | +€16 | +1.0% |
| Taxes, remuneration and social security | 45 | €22,793 | €10,384 | -€12,408 | -54.4% |
| Taxes | 450/3 | €22,793 | €10,384 | -€12,408 | -54.4% |
| Other amounts payable | 47/48 | €244 | €178 | -€66 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €42,107 | +€41,752 | +11,761% |
| Other operating charges | 640/8 | €375 | €646 | +€271 | +72.3% |
| Gross operating margin | 9900 | €78,858 | €60,384 | -€18,474 | -23.4% |
| Operating profit (loss) | 9901 | €78,128 | €17,631 | -€60,497 | -77.4% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €111 | €175 | +€64 | +57.5% |
| Recurring financial charges | 65 | €111 | €175 | +€64 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €78,017 | €17,489 | -€60,528 | -77.6% |
| Income taxes | 67/77 | €15,357 | €4,778 | -€10,579 | -68.9% |
| Profit (loss) for the period | 9904 | €62,660 | €12,711 | -€49,949 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,660 | €12,711 | -€49,949 | -79.7% |
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 14 October 2026 via checked.be.