Aurélio A.E.P.J.: 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.
Aurélio A.E.P.J.
Largest movements
- Receivables within one year +€80,341
up €80,341 (+175%), from €45,975 to €126,316
of which Trade receivables: +€84,306
- Stocks and contracts -€49,525
down €49,525 (-31.9%), from €155,225 to €105,700
- Tangible fixed assets +€24,482
up €24,482 (+33.5%), from €72,994 to €97,476
of which Furniture and vehicles: +€44,118
- Other debts +€48,045
up €48,045 (+75.7%), from €63,470 to €111,515
- Trade debts -€42,011
down €42,011 (-56.5%), from €74,389 to €32,378
- Debts after one year +€25,185
up €25,185 (+32.8%), from €76,764 to €101,949
- Current portion of long-term debt +€18,670
up €18,670 (+198%), from €9,435 to €28,105
- Short-term financial debts -€12,111
down €12,111 (-94.0%), from €12,885 to €774
- Staff costs -€18,982
down €18,982 (-22.3%), from €85,063 to €66,081
- Depreciation +€5,803
up €5,803 (+16.8%), from €34,458 to €40,261
- Financial charges +€4,821
up €4,821 (+105%), from €4,582 to €9,403
- Gross operating margin -€2,595
down €2,595 (-1.9%), from €134,096 to €131,501
- Taxes +€2,258
up €2,258 (+253%), from €893 to €3,151
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 | €282,045 | €336,042 | +€53,997 | +19.1% |
| Fixed assets | 21/28 | €73,019 | €97,501 | +€24,482 | +33.5% |
| Tangible fixed assets | 22/27 | €72,994 | €97,476 | +€24,482 | +33.5% |
| Plant, machinery and equipment | 23 | €26,411 | €6,775 | -€19,636 | -74.3% |
| Furniture and vehicles | 24 | €46,583 | €90,701 | +€44,118 | +94.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €209,026 | €238,540 | +€29,514 | +14.1% |
| Stocks and contracts in progress | 3 | €155,225 | €105,700 | -€49,525 | -31.9% |
| Stocks | 30/36 | €155,225 | €105,700 | -€49,525 | -31.9% |
| Amounts receivable within one year | 40/41 | €45,975 | €126,316 | +€80,341 | +175% |
| Trade receivables | 40 | €38,565 | €122,871 | +€84,306 | +219% |
| Other amounts receivable | 41 | €7,410 | €3,446 | -€3,964 | -53.5% |
| Cash at bank and in hand | 54/58 | €3,400 | €2,336 | -€1,064 | -31.3% |
| Deferred charges and accrued income | 490/1 | €4,426 | €4,188 | -€238 | -5.4% |
| Total equity and liabilities | 10/49 | €282,045 | €336,042 | +€53,997 | +19.1% |
| Equity | 10/15 | €42,079 | €48,485 | +€6,406 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,019 | €40,425 | +€6,406 | +18.8% |
| Amounts payable | 17/49 | €239,966 | €287,557 | +€47,591 | +19.8% |
| Amounts payable after more than one year | 17 | €76,764 | €101,949 | +€25,185 | +32.8% |
| Financial debts | 170/4 | €76,764 | €101,949 | +€25,185 | +32.8% |
| Amounts payable within one year | 42/48 | €163,202 | €185,608 | +€22,406 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €9,435 | €28,105 | +€18,670 | +198% |
| Financial debts | 43 | €12,885 | €774 | -€12,111 | -94.0% |
| Credit institutions | 430/8 | €12,885 | €774 | -€12,111 | -94.0% |
| Trade debts | 44 | €74,389 | €32,378 | -€42,011 | -56.5% |
| Suppliers | 440/4 | €74,389 | €32,378 | -€42,011 | -56.5% |
| Taxes, remuneration and social security | 45 | €3,023 | €12,836 | +€9,813 | +325% |
| Taxes | 450/3 | €1,744 | €4,044 | +€2,300 | +132% |
| Remuneration and social security | 454/9 | €1,279 | €8,793 | +€7,514 | +587% |
| Other amounts payable | 47/48 | €63,470 | €111,515 | +€48,045 | +75.7% |
| Remuneration, social security and pensions | 62 | €85,063 | €66,081 | -€18,982 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,458 | €40,261 | +€5,803 | +16.8% |
| Other operating charges | 640/8 | €6,035 | €6,224 | +€189 | +3.1% |
| Gross operating margin | 9900 | €134,096 | €131,501 | -€2,595 | -1.9% |
| Operating profit (loss) | 9901 | €8,540 | €18,935 | +€10,395 | +122% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €4,582 | €9,403 | +€4,821 | +105% |
| Recurring financial charges | 65 | €4,582 | €9,403 | +€4,821 | +105% |
| Profit (loss) for the period before taxes | 9903 | €3,958 | €9,556 | +€5,598 | +141% |
| Income taxes | 67/77 | €893 | €3,151 | +€2,258 | +253% |
| Profit (loss) for the period | 9904 | €3,065 | €6,405 | +€3,340 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €3,065 | €6,405 | +€3,340 | +109% |
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 17 October 2026 via checked.be.