AURELIEN PTAK: what changed
Two fiscal 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.
AURELIEN PTAK
Largest movements
- Cash +€84,333
up €84,333 (+70.4%), from €119,868 to €204,201
mainly Net result for the year (+€86,928) and Other debts (+€72,730)
- Deferred charges and accrued income +€3,297
up €3,297 (+5.7%), from €58,266 to €61,563
- Other debts +€72,730
up €72,730 (+4078.6%), from €1,783 to €74,513
- Tax, wage and social debts +€12,577
up €12,577 (+89.5%), from €14,052 to €26,628
- Gross operating margin +€17,699
up €17,699 (+18.9%), from €93,831 to €111,530
- Taxes +€5,430
up €5,430 (+30.4%), from €17,849 to €23,279
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 | €182,167 | €269,364 | +€87,198 | +47.9% |
| Fixed assets | 21/28 | €4,033 | €3,601 | -€432 | -10.7% |
| Tangible fixed assets | 22/27 | €4,033 | €3,601 | -€432 | -10.7% |
| Plant, machinery and equipment | 23 | €4,033 | €3,601 | -€432 | -10.7% |
| Current assets | 29/58 | €178,134 | €265,763 | +€87,629 | +49.2% |
| Cash at bank and in hand | 54/58 | €119,868 | €204,201 | +€84,333 | +70.4% |
| Deferred charges and accrued income | 490/1 | €58,266 | €61,563 | +€3,297 | +5.7% |
| Total equity and liabilities | 10/49 | €182,167 | €269,364 | +€87,198 | +47.9% |
| Equity | 10/15 | €166,126 | €168,054 | +€1,928 | +1.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,626 | €165,554 | +€1,928 | +1.2% |
| Amounts payable | 17/49 | €16,041 | €101,311 | +€85,270 | +531.6% |
| Amounts payable within one year | 42/48 | €16,041 | €101,311 | +€85,270 | +531.6% |
| Trade debts | 44 | €206 | €169 | -€37 | -18.0% |
| Suppliers | 440/4 | €206 | €169 | -€37 | -18.0% |
| Taxes, remuneration and social security | 45 | €14,052 | €26,628 | +€12,577 | +89.5% |
| Taxes | 450/3 | €14,052 | €26,628 | +€12,577 | +89.5% |
| Other amounts payable | 47/48 | €1,783 | €74,513 | +€72,730 | +4078.6% |
| Non-recurring operating income | 76A | €12,691 | - | -€12,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €432 | +€149 | +52.5% |
| Other operating charges | 640/8 | €1,464 | €767 | -€698 | -47.6% |
| Gross operating margin | 9900 | €93,831 | €111,530 | +€17,699 | +18.9% |
| Operating profit (loss) | 9901 | €92,083 | €110,332 | +€18,248 | +19.8% |
| Financial charges | 65/66B | €128 | €125 | -€4 | -2.9% |
| Recurring financial charges | 65 | €128 | €125 | -€4 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €91,955 | €110,207 | +€18,252 | +19.8% |
| Income taxes | 67/77 | €17,849 | €23,279 | +€5,430 | +30.4% |
| Profit (loss) for the period | 9904 | €74,106 | €86,928 | +€12,822 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,106 | €86,928 | +€12,822 | +17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.