AURELION: 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.
AURELION
Largest movements
- Current investments -€325,000
down €325,000 (-59.9%), from €542,200 to €217,200
- Tangible fixed assets +€314,152
up €314,152 (+553.5%), from €56,759 to €370,912
of which Land and buildings: +€322,740
- Cash +€204,482
up €204,482 (+103.0%), from €198,553 to €403,036
mainly Current investments (+€325,000) and Net result for the year (+€239,457)
- Reserves +€239,457
up €239,457 (+41.3%), from €579,704 to €819,161
- Tax, wage and social debts -€48,602
down €48,602 (-23.2%), from €209,500 to €160,898
of which Taxes: -€47,713
- Gross operating margin +€74,591
up €74,591 (+23.5%), from €317,646 to €392,237
- Depreciation +€44,898
up €44,898 (+466.0%), from €9,636 to €54,534
- Taxes +€13,516
up €13,516 (+14.3%), from €94,256 to €107,772
- Financial income +€8,048
up €8,048 (+343.0%), from €2,346 to €10,394
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 | €798,665 | €992,363 | +€193,698 | +24.3% |
| Fixed assets | 21/28 | €56,764 | €370,917 | +€314,152 | +553.4% |
| Tangible fixed assets | 22/27 | €56,759 | €370,912 | +€314,152 | +553.5% |
| Land and buildings | 22 | - | €322,740 | +€322,740 | |
| Furniture and vehicles | 24 | €56,759 | €46,129 | -€10,630 | -18.7% |
| Other tangible fixed assets | 26 | - | €2,042 | +€2,042 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €741,900 | €621,447 | -€120,454 | -16.2% |
| Current investments | 50/53 | €542,200 | €217,200 | -€325,000 | -59.9% |
| Cash at bank and in hand | 54/58 | €198,553 | €403,036 | +€204,482 | +103.0% |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,211 | +€64 | +5.6% |
| Total equity and liabilities | 10/49 | €798,665 | €992,363 | +€193,698 | +24.3% |
| Equity | 10/15 | €584,704 | €824,161 | +€239,457 | +41.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €579,704 | €819,161 | +€239,457 | +41.3% |
| Distributable reserves | 133 | €579,704 | €819,161 | +€239,457 | +41.3% |
| Amounts payable | 17/49 | €213,961 | €168,202 | -€45,759 | -21.4% |
| Amounts payable within one year | 42/48 | €213,961 | €168,202 | -€45,759 | -21.4% |
| Trade debts | 44 | €3,482 | €5,436 | +€1,954 | +56.1% |
| Suppliers | 440/4 | €3,482 | €5,436 | +€1,954 | +56.1% |
| Taxes, remuneration and social security | 45 | €209,500 | €160,898 | -€48,602 | -23.2% |
| Taxes | 450/3 | €208,611 | €160,898 | -€47,713 | -22.9% |
| Remuneration and social security | 454/9 | €889 | - | -€889 | |
| Other amounts payable | 47/48 | €979 | €1,868 | +€889 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,636 | €54,534 | +€44,898 | +466.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €317,646 | €392,237 | +€74,591 | +23.5% |
| Operating profit (loss) | 9901 | €307,482 | €337,159 | +€29,677 | +9.7% |
| Financial income | 75/76B | €2,346 | €10,394 | +€8,048 | +343.0% |
| Recurring financial income | 75 | €2,346 | €10,394 | +€8,048 | +343.0% |
| Financial charges | 65/66B | €312 | €323 | +€11 | +3.4% |
| Recurring financial charges | 65 | €312 | €323 | +€11 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €309,516 | €347,230 | +€37,714 | +12.2% |
| Income taxes | 67/77 | €94,256 | €107,772 | +€13,516 | +14.3% |
| Profit (loss) for the period | 9904 | €215,260 | €239,457 | +€24,198 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €215,260 | €239,457 | +€24,198 | +11.2% |
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 12 October 2026 via checked.be.