AURELIUS: 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.
AURELIUS
Largest movements
- Tangible fixed assets -€63,807
down €63,807 (-31.9%), from €199,795 to €135,988
of which Land and buildings: -€37,624
- Cash +€62,336
up €62,336 (+12.0%), from €519,344 to €581,680
mainly Net result for the year (+€85,874) and Depreciation (+€63,807)
- Receivables within one year -€56,232
down €56,232 (-11.7%), from €480,411 to €424,179
of which Other amounts receivable: -€67,194
- Debts after one year -€42,000
down €42,000 (-25.5%), from €164,500 to €122,500
- Reserves +€22,442
up €22,442 (+2.5%), from €902,218 to €924,660
of which Distributable reserves: +€22,442
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Tax, wage and social debts -€18,315
down €18,315 (-53.8%), from €34,055 to €15,740
- Gross operating margin -€37,868
down €37,868 (-15.9%), from €237,913 to €200,044
- Taxes -€11,690
down €11,690 (-24.1%), from €48,430 to €36,740
- Financial income -€2,788
down €2,788 (-95.6%), from €2,915 to €127
- Financial charges -€2,447
down €2,447 (-20.0%), from €12,251 to €9,804
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 | €1,199,550 | €1,141,848 | -€57,702 | -4.8% |
| Fixed assets | 21/28 | €199,795 | €135,988 | -€63,807 | -31.9% |
| Tangible fixed assets | 22/27 | €199,795 | €135,988 | -€63,807 | -31.9% |
| Land and buildings | 22 | €113,318 | €75,694 | -€37,624 | -33.2% |
| Plant, machinery and equipment | 23 | €1,781 | €690 | -€1,091 | -61.2% |
| Furniture and vehicles | 24 | €84,695 | €59,603 | -€25,092 | -29.6% |
| Current assets | 29/58 | €999,755 | €1,005,860 | +€6,104 | +0.6% |
| Amounts receivable within one year | 40/41 | €480,411 | €424,179 | -€56,232 | -11.7% |
| Trade receivables | 40 | €20,611 | €31,573 | +€10,962 | +53.2% |
| Other amounts receivable | 41 | €459,800 | €392,606 | -€67,194 | -14.6% |
| Cash at bank and in hand | 54/58 | €519,344 | €581,680 | +€62,336 | +12.0% |
| Total equity and liabilities | 10/49 | €1,199,550 | €1,141,848 | -€57,702 | -4.8% |
| Equity | 10/15 | €920,818 | €924,660 | +€3,842 | +0.4% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €902,218 | €924,660 | +€22,442 | +2.5% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €864,718 | €887,160 | +€22,442 | +2.6% |
| Provisions and deferred taxes | 16 | €35,000 | €35,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €35,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable | 17/49 | €243,732 | €182,188 | -€61,544 | -25.3% |
| Amounts payable after more than one year | 17 | €164,500 | €122,500 | -€42,000 | -25.5% |
| Financial debts | 170/4 | €164,500 | €122,500 | -€42,000 | -25.5% |
| Amounts payable within one year | 42/48 | €79,232 | €59,688 | -€19,544 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €42,000 | €42,000 | = | 0.0% |
| Trade debts | 44 | €1,147 | €234 | -€913 | -79.6% |
| Suppliers | 440/4 | €1,147 | €234 | -€913 | -79.6% |
| Taxes, remuneration and social security | 45 | €34,055 | €15,740 | -€18,315 | -53.8% |
| Taxes | 450/3 | €34,055 | €15,740 | -€18,315 | -53.8% |
| Other amounts payable | 47/48 | €2,030 | €1,714 | -€316 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,819 | €63,807 | -€13 | 0.0% |
| Other operating charges | 640/8 | €4,520 | €3,948 | -€572 | -12.7% |
| Gross operating margin | 9900 | €237,913 | €200,044 | -€37,868 | -15.9% |
| Operating profit (loss) | 9901 | €169,574 | €132,290 | -€37,284 | -22.0% |
| Financial income | 75/76B | €2,915 | €127 | -€2,788 | -95.6% |
| Recurring financial income | 75 | €2,915 | €127 | -€2,788 | -95.6% |
| Financial charges | 65/66B | €12,251 | €9,804 | -€2,447 | -20.0% |
| Recurring financial charges | 65 | €12,251 | €9,804 | -€2,447 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €160,238 | €122,613 | -€37,625 | -23.5% |
| Income taxes | 67/77 | €48,430 | €36,740 | -€11,690 | -24.1% |
| Profit (loss) for the period | 9904 | €111,809 | €85,874 | -€25,935 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,809 | €85,874 | -€25,935 | -23.2% |
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 8 October 2026 via checked.be.