AURELIUM: 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.
What changed
AURELIUM
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18,423
2024 · €344,414-€325,991
Equity
€1.7m
2024 · €1.7m+€18,423
Cash
€519,532
2024 · €515,379+€4,153
Balance sheet total
€4.1m
2024 · €4.0m+€113,538
Largest movements
Assets
- Deferred charges and accrued income +€67,149
up €67,149 (+25.2%), from €266,054 to €333,203
Equity and liabilities
- Trade debts +€313,214
up €313,214 (+31.6%), from €990,663 to €1.3m
- Accrued charges and deferred income -€142,436
down €142,436 (-23.1%), from €616,842 to €474,406
- Tax, wage and social debts -€75,663
down €75,663 (-11.2%), from €673,586 to €597,923
of which Taxes: -€67,218
Income statement
- Gross operating margin -€624,385
down €624,385 (-14.1%), from €4.4m to €3.8m
- Taxes -€275,000
down €275,000 (-96.5%), from €285,000 to €10,000
- Staff costs -€174,019
down €174,019 (-4.7%), from €3.7m to €3.5m
- Depreciation +€126,130
up €126,130 (+163.7%), from €77,036 to €203,166
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.
Result 2024
€344,414
Gross operating margin
-€624,385
Staff costs
+€174,019
Depreciation
-€126,130
Write-downs
+€3,624
Other operating charges
-€33,466
Financial income
+€2,412
Financial charges
+€2,935
Taxes
+€275,000
Result 2025
€18,423
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.
From operations
+€227,154
Investment
-€223,001
Financing
€0
Cash 2024
€515,379
From operations (derived)
+€227,154
Net result for the year
+€18,423
Depreciation
+€203,166
Stocks and contracts
+€17,008
Receivables within one year
-€39,409
Deferred charges and accrued income
-€67,149
Trade debts
+€313,214
Tax, wage and social debts
-€75,663
Accrued charges and deferred income
-€142,436
Investment (derived)
-€223,001
Investment in fixed assets (net)
-€223,001
Cash 2025
€519,532
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,997,401 | €4,110,939 | +€113,538 | +2.8% |
| Fixed assets | 21/28 | €603,550 | €623,385 | +€19,835 | +3.3% |
| Intangible fixed assets | 21 | €74,337 | €97,248 | +€22,911 | +30.8% |
| Tangible fixed assets | 22/27 | €526,831 | €523,755 | -€3,076 | -0.6% |
| Plant, machinery and equipment | 23 | €7,032 | €8,619 | +€1,587 | +22.6% |
| Furniture and vehicles | 24 | €70,129 | €79,158 | +€9,029 | +12.9% |
| Other tangible fixed assets | 26 | €24,133 | €18,804 | -€5,329 | -22.1% |
| Assets under construction and advance payments | 27 | €425,537 | €417,174 | -€8,363 | -2.0% |
| Financial fixed assets | 28 | €2,382 | €2,382 | = | 0.0% |
| Current assets | 29/58 | €3,393,851 | €3,487,554 | +€93,703 | +2.8% |
| Stocks and contracts in progress | 3 | €86,183 | €69,175 | -€17,008 | -19.7% |
| Stocks | 30/36 | €86,183 | €69,175 | -€17,008 | -19.7% |
| Amounts receivable within one year | 40/41 | €2,526,235 | €2,565,644 | +€39,409 | +1.6% |
| Trade receivables | 40 | €1,181,201 | €1,450,360 | +€269,159 | +22.8% |
| Other amounts receivable | 41 | €1,345,034 | €1,115,284 | -€229,750 | -17.1% |
| Cash at bank and in hand | 54/58 | €515,379 | €519,532 | +€4,153 | +0.8% |
| Deferred charges and accrued income | 490/1 | €266,054 | €333,203 | +€67,149 | +25.2% |
| Total equity and liabilities | 10/49 | €3,997,401 | €4,110,939 | +€113,538 | +2.8% |
| Equity | 10/15 | €1,716,310 | €1,734,733 | +€18,423 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €775,528 | €775,528 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €769,328 | €769,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €878,782 | €897,205 | +€18,423 | +2.1% |
| Amounts payable | 17/49 | €2,281,091 | €2,376,206 | +€95,115 | +4.2% |
| Amounts payable within one year | 42/48 | €1,664,249 | €1,901,800 | +€237,551 | +14.3% |
| Trade debts | 44 | €990,663 | €1,303,877 | +€313,214 | +31.6% |
| Suppliers | 440/4 | €990,663 | €1,303,877 | +€313,214 | +31.6% |
| Taxes, remuneration and social security | 45 | €673,586 | €597,923 | -€75,663 | -11.2% |
| Taxes | 450/3 | €203,980 | €136,762 | -€67,218 | -33.0% |
| Remuneration and social security | 454/9 | €469,606 | €461,161 | -€8,445 | -1.8% |
| Accrued charges and deferred income | 492/3 | €616,842 | €474,406 | -€142,436 | -23.1% |
| Remuneration, social security and pensions | 62 | €3,711,880 | €3,537,861 | -€174,019 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,036 | €203,166 | +€126,130 | +163.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,624 | - | -€3,624 | |
| Other operating charges | 640/8 | €13,783 | €47,249 | +€33,466 | +242.8% |
| Gross operating margin | 9900 | €4,414,938 | €3,790,553 | -€624,385 | -14.1% |
| Operating profit (loss) | 9901 | €608,615 | €2,277 | -€606,338 | -99.6% |
| Financial income | 75/76B | €33,993 | €36,405 | +€2,412 | +7.1% |
| Recurring financial income | 75 | €33,993 | €36,405 | +€2,412 | +7.1% |
| Financial charges | 65/66B | €13,194 | €10,259 | -€2,935 | -22.2% |
| Recurring financial charges | 65 | €13,194 | €10,259 | -€2,935 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €629,414 | €28,423 | -€600,991 | -95.5% |
| Income taxes | 67/77 | €285,000 | €10,000 | -€275,000 | -96.5% |
| Profit (loss) for the period | 9904 | €344,414 | €18,423 | -€325,991 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €344,414 | €18,423 | -€325,991 | -94.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.