AURELIO: 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.
AURELIO
Largest movements
- Cash +€52,653
up €52,653 (+99.1%), from €53,133 to €105,786
mainly Trade debts (+€26,362) and Net result for the year (+€23,398)
- Tangible fixed assets +€43,044
up €43,044 (+1403.7%), from €3,066 to €46,110
of which Other tangible fixed assets: +€41,943
- Receivables within one year +€3,794
up €3,794 (+322.5%), from €1,176 to €4,971
of which Other amounts receivable: +€2,692
- Stocks and contracts +€1,870
up €1,870 (+27.8%), from €6,739 to €8,610
- Trade debts +€26,362
up €26,362 (+400.4%), from €6,584 to €32,946
- Profit (loss) carried forward +€23,398
up €23,398 (+77.9%), from -€30,055 to -€6,656
- Tax, wage and social debts +€20,864
up €20,864 (+319.4%), from €6,533 to €27,396
of which Taxes: +€17,503
- Debts after one year +€19,393
new in 2025: €19,393
- Current portion of long-term debt +€9,132
new in 2025: €9,132
- Gross operating margin +€74,514
up €74,514 (+175.4%), from €42,484 to €116,998
- Staff costs +€7,278
up €7,278 (+18.8%), from €38,722 to €46,000
- Financial charges +€2,069
up €2,069 (+75.9%), from €2,725 to €4,794
- Depreciation +€1,315
up €1,315 (+54.1%), from €2,431 to €3,745
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 | €65,487 | €165,959 | +€100,471 | +153.4% |
| Fixed assets | 21/28 | €3,548 | €46,592 | +€43,044 | +1213.1% |
| Tangible fixed assets | 22/27 | €3,066 | €46,110 | +€43,044 | +1403.7% |
| Plant, machinery and equipment | 23 | €2,512 | €3,823 | +€1,311 | +52.2% |
| Furniture and vehicles | 24 | €554 | €345 | -€209 | -37.8% |
| Other tangible fixed assets | 26 | - | €41,943 | +€41,943 | |
| Financial fixed assets | 28 | €482 | €482 | = | 0.0% |
| Current assets | 29/58 | €61,939 | €119,366 | +€57,427 | +92.7% |
| Stocks and contracts in progress | 3 | €6,739 | €8,610 | +€1,870 | +27.8% |
| Stocks | 30/36 | €6,739 | €8,610 | +€1,870 | +27.8% |
| Amounts receivable within one year | 40/41 | €1,176 | €4,971 | +€3,794 | +322.5% |
| Trade receivables | 40 | €1,103 | €2,206 | +€1,103 | +99.9% |
| Other amounts receivable | 41 | €73 | €2,765 | +€2,692 | +3685.4% |
| Cash at bank and in hand | 54/58 | €53,133 | €105,786 | +€52,653 | +99.1% |
| Deferred charges and accrued income | 490/1 | €890 | - | -€890 | |
| Total equity and liabilities | 10/49 | €65,487 | €165,959 | +€100,471 | +153.4% |
| Equity | 10/15 | €22,005 | €45,404 | +€23,398 | +106.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,860 | €45,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,055 | -€6,656 | +€23,398 | +77.9% |
| Amounts payable | 17/49 | €43,482 | €120,555 | +€77,073 | +177.3% |
| Amounts payable after more than one year | 17 | - | €19,393 | +€19,393 | |
| Financial debts | 170/4 | - | €19,393 | +€19,393 | |
| Amounts payable within one year | 42/48 | €39,932 | €96,071 | +€56,139 | +140.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,132 | +€9,132 | |
| Trade debts | 44 | €6,584 | €32,946 | +€26,362 | +400.4% |
| Suppliers | 440/4 | €6,584 | €32,946 | +€26,362 | +400.4% |
| Taxes, remuneration and social security | 45 | €6,533 | €27,396 | +€20,864 | +319.4% |
| Taxes | 450/3 | €4,573 | €22,076 | +€17,503 | +382.7% |
| Remuneration and social security | 454/9 | €1,960 | €5,321 | +€3,361 | +171.5% |
| Other amounts payable | 47/48 | €26,815 | €26,597 | -€218 | -0.8% |
| Accrued charges and deferred income | 492/3 | €3,550 | €5,090 | +€1,541 | +43.4% |
| Remuneration, social security and pensions | 62 | €38,722 | €46,000 | +€7,278 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €3,745 | +€1,315 | +54.1% |
| Other operating charges | 640/8 | €3,293 | €3,088 | -€205 | -6.2% |
| Non-recurring operating charges | 66A | - | €36,000 | +€36,000 | |
| Gross operating margin | 9900 | €42,484 | €116,998 | +€74,514 | +175.4% |
| Operating profit (loss) | 9901 | -€1,961 | €28,165 | +€30,126 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €2,725 | €4,794 | +€2,069 | +75.9% |
| Recurring financial charges | 65 | €2,725 | €4,794 | +€2,069 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,686 | €23,398 | +€28,085 | |
| Profit (loss) for the period | 9904 | -€4,686 | €23,398 | +€28,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,686 | €23,398 | +€28,085 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.