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
- Cash +€1.0m
up €1.0m (+134.1%), from €750,716 to €1.8m
mainly Net result for the year (+€2.2m) and Other debts (+€2.1m)
- Receivables within one year -€508,993
down €508,993 (-35.5%), from €1.4m to €923,445
of which Other amounts receivable: -€512,413
- Tangible fixed assets +€83,660
up €83,660 (+1.6%), from €5.3m to €5.4m
of which Furniture and vehicles: +€220,116
- Other debts +€2.1m
up €2.1m (+278.8%), from €749,044 to €2.8m
- Reserves -€1.7m
down €1.7m (-26.3%), from €6.4m to €4.7m
- Tax, wage and social debts +€108,018
up €108,018 (+40.9%), from €264,185 to €372,204
of which Taxes: +€107,509
- Gross operating margin +€1.1m
up €1.1m (+44.0%), from €2.4m to €3.5m
- Taxes +€436,043
up €436,043 (+64.7%), from €673,506 to €1.1m
- Financial charges -€41,011
down €41,011 (-88.4%), from €46,407 to €5,397
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 | €7,458,521 | €8,032,805 | +€574,284 | +7.7% |
| Fixed assets | 21/28 | €5,267,602 | €5,351,262 | +€83,660 | +1.6% |
| Tangible fixed assets | 22/27 | €5,267,510 | €5,351,170 | +€83,660 | +1.6% |
| Land and buildings | 22 | €3,298,554 | €3,251,339 | -€47,215 | -1.4% |
| Plant, machinery and equipment | 23 | €2,377 | €5,674 | +€3,297 | +138.7% |
| Furniture and vehicles | 24 | €512,335 | €732,451 | +€220,116 | +43.0% |
| Other tangible fixed assets | 26 | €1,454,244 | €1,361,706 | -€92,538 | -6.4% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €2,190,919 | €2,681,544 | +€490,624 | +22.4% |
| Amounts receivable within one year | 40/41 | €1,432,438 | €923,445 | -€508,993 | -35.5% |
| Trade receivables | 40 | €0 | €3,420 | +€3,420 | |
| Other amounts receivable | 41 | €1,432,438 | €920,025 | -€512,413 | -35.8% |
| Cash at bank and in hand | 54/58 | €750,716 | €1,757,099 | +€1.0m | +134.1% |
| Deferred charges and accrued income | 490/1 | €7,765 | €1,000 | -€6,765 | -87.1% |
| Total equity and liabilities | 10/49 | €7,458,521 | €8,032,805 | +€574,284 | +7.7% |
| Equity | 10/15 | €6,435,953 | €4,746,735 | -€1.7m | -26.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,423,553 | €4,734,335 | -€1.7m | -26.3% |
| Distributable reserves | 133 | €6,423,553 | €4,734,335 | -€1.7m | -26.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,022,568 | €3,286,070 | +€2.3m | +221.4% |
| Amounts payable within one year | 42/48 | €1,022,568 | €3,286,070 | +€2.3m | +221.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,339 | €76,502 | +€67,163 | +719.2% |
| Suppliers | 440/4 | €9,339 | €76,502 | +€67,163 | +719.2% |
| Taxes, remuneration and social security | 45 | €264,185 | €372,204 | +€108,018 | +40.9% |
| Taxes | 450/3 | €255,147 | €362,656 | +€107,509 | +42.1% |
| Remuneration and social security | 454/9 | €9,038 | €9,547 | +€509 | +5.6% |
| Other amounts payable | 47/48 | €749,044 | €2,837,365 | +€2.1m | +278.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €95,859 | €0 | -€95,859 | -100.0% |
| Remuneration, social security and pensions | 62 | €70,798 | €63,017 | -€7,781 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197,302 | €179,717 | -€17,584 | -8.9% |
| Other operating charges | 640/8 | €11,987 | €7,720 | -€4,267 | -35.6% |
| Gross operating margin | 9900 | €2,437,166 | €3,510,241 | +€1.1m | +44.0% |
| Operating profit (loss) | 9901 | €2,157,079 | €3,259,786 | +€1.1m | +51.1% |
| Financial income | 75/76B | €81,401 | €53,866 | -€27,535 | -33.8% |
| Recurring financial income | 75 | €38,633 | €53,866 | +€15,233 | +39.4% |
| Non-recurring financial income | 76B | €42,768 | €0 | -€42,768 | -100.0% |
| Financial charges | 65/66B | €46,407 | €5,397 | -€41,011 | -88.4% |
| Recurring financial charges | 65 | €46,407 | €5,397 | -€41,011 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €2,192,073 | €3,308,256 | +€1.1m | +50.9% |
| Income taxes | 67/77 | €673,506 | €1,109,549 | +€436,043 | +64.7% |
| Profit (loss) for the period | 9904 | €1,518,567 | €2,198,706 | +€680,140 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,518,567 | €2,198,706 | +€680,140 | +44.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.