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 -€16,446
down €16,446 (-4.5%), from €361,969 to €345,523
of which Land and buildings: -€10,746
- Trade debts -€26,958
down €26,958 (-89.9%), from €30,000 to €3,042
- Profit (loss) carried forward +€8,977
up €8,977 (+74.3%), from €12,083 to €21,060
- Debts after one year +€5,501
up €5,501 (+2.2%), from €249,401 to €254,902
- Gross operating margin +€7,843
up €7,843 (+27.2%), from €28,789 to €36,631
- Depreciation +€5,526
up €5,526 (+50.5%), from €10,952 to €16,479
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 | €368,332 | €357,004 | -€11,328 | -3.1% |
| Formation expenses | 20 | €32 | €0 | -€32 | -100.0% |
| Fixed assets | 21/28 | €361,969 | €345,523 | -€16,446 | -4.5% |
| Tangible fixed assets | 22/27 | €361,969 | €345,523 | -€16,446 | -4.5% |
| Land and buildings | 22 | €333,485 | €322,739 | -€10,746 | -3.2% |
| Furniture and vehicles | 24 | €28,484 | €22,784 | -€5,700 | -20.0% |
| Current assets | 29/58 | €6,330 | €11,481 | +€5,151 | +81.4% |
| Amounts receivable within one year | 40/41 | €0 | €8 | +€8 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €5,158 | €8,799 | +€3,640 | +70.6% |
| Deferred charges and accrued income | 490/1 | €1,172 | €2,675 | +€1,503 | +128.3% |
| Total equity and liabilities | 10/49 | €368,332 | €357,004 | -€11,328 | -3.1% |
| Equity | 10/15 | €62,083 | €71,060 | +€8,977 | +14.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,083 | €21,060 | +€8,977 | +74.3% |
| Amounts payable | 17/49 | €306,249 | €285,944 | -€20,305 | -6.6% |
| Amounts payable after more than one year | 17 | €249,401 | €254,902 | +€5,501 | +2.2% |
| Financial debts | 170/4 | €249,401 | €254,902 | +€5,501 | +2.2% |
| Amounts payable within one year | 42/48 | €56,527 | €30,750 | -€25,777 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €20,735 | €21,109 | +€374 | +1.8% |
| Trade debts | 44 | €30,000 | €3,042 | -€26,958 | -89.9% |
| Suppliers | 440/4 | €30,000 | €3,042 | -€26,958 | -89.9% |
| Taxes, remuneration and social security | 45 | €4,414 | €4,551 | +€138 | +3.1% |
| Taxes | 450/3 | €4,414 | €4,551 | +€138 | +3.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,379 | €2,048 | +€669 | +48.5% |
| Accrued charges and deferred income | 492/3 | €321 | €292 | -€29 | -8.9% |
| Remuneration, social security and pensions | 62 | €32 | €0 | -€32 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,952 | €16,479 | +€5,526 | +50.5% |
| Other operating charges | 640/8 | €2,053 | €2,366 | +€313 | +15.3% |
| Gross operating margin | 9900 | €28,789 | €36,631 | +€7,843 | +27.2% |
| Operating profit (loss) | 9901 | €15,751 | €17,786 | +€2,036 | +12.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €5,493 | €5,817 | +€324 | +5.9% |
| Recurring financial charges | 65 | €5,493 | €5,817 | +€324 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €10,258 | €11,970 | +€1,712 | +16.7% |
| Income taxes | 67/77 | €2,795 | €2,992 | +€197 | +7.1% |
| Profit (loss) for the period | 9904 | €7,463 | €8,977 | +€1,515 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,463 | €8,977 | +€1,515 | +20.3% |
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 4 October 2026 via checked.be.