Aureole: 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.
Aureole
Largest movements
- Cash +€44,167
up €44,167 (+44.3%), from €99,781 to €143,948
mainly Net result for the year (+€55,399) and Tax, wage and social debts (+€5,197)
- Deferred charges and accrued income +€20,087
new in 2025: €20,087
- Receivables within one year -€2,455
down €2,455 (-3.8%), from €65,349 to €62,894
of which Trade receivables: -€10,403
- Reserves +€55,399
up €55,399 (+49.6%), from €111,666 to €167,065
- Tax, wage and social debts +€5,197
up €5,197 (+10.1%), from €51,395 to €56,592
- Gross operating margin -€21,181
down €21,181 (-20.3%), from €104,590 to €83,410
- Financial charges +€7,262
up €7,262 (+1797.6%), from €404 to €7,666
- Taxes -€6,685
down €6,685 (-26.5%), from €25,257 to €18,572
- Other operating charges -€1,713
down €1,713 (-54.0%), from €3,174 to €1,461
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 | €166,440 | €227,618 | +€61,178 | +36.8% |
| Fixed assets | 21/28 | €1,310 | €689 | -€621 | -47.4% |
| Tangible fixed assets | 22/27 | €1,310 | €689 | -€621 | -47.4% |
| Plant, machinery and equipment | 23 | €1,310 | €689 | -€621 | -47.4% |
| Current assets | 29/58 | €165,130 | €226,929 | +€61,799 | +37.4% |
| Amounts receivable within one year | 40/41 | €65,349 | €62,894 | -€2,455 | -3.8% |
| Trade receivables | 40 | €58,553 | €48,150 | -€10,403 | -17.8% |
| Other amounts receivable | 41 | €6,796 | €14,744 | +€7,948 | +116.9% |
| Cash at bank and in hand | 54/58 | €99,781 | €143,948 | +€44,167 | +44.3% |
| Deferred charges and accrued income | 490/1 | - | €20,087 | +€20,087 | |
| Total equity and liabilities | 10/49 | €166,440 | €227,618 | +€61,178 | +36.8% |
| Equity | 10/15 | €114,166 | €169,565 | +€55,399 | +48.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €111,666 | €167,065 | +€55,399 | +49.6% |
| Distributable reserves | 133 | €111,666 | €167,065 | +€55,399 | +49.6% |
| Amounts payable | 17/49 | €52,273 | €58,053 | +€5,780 | +11.1% |
| Amounts payable within one year | 42/48 | €52,273 | €58,053 | +€5,780 | +11.1% |
| Trade debts | 44 | €879 | €1,461 | +€582 | +66.3% |
| Suppliers | 440/4 | €879 | €1,461 | +€582 | +66.3% |
| Taxes, remuneration and social security | 45 | €51,395 | €56,592 | +€5,197 | +10.1% |
| Taxes | 450/3 | €51,395 | €56,592 | +€5,197 | +10.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €621 | +€69 | +12.5% |
| Other operating charges | 640/8 | €3,174 | €1,461 | -€1,713 | -54.0% |
| Gross operating margin | 9900 | €104,590 | €83,410 | -€21,181 | -20.3% |
| Operating profit (loss) | 9901 | €100,864 | €81,328 | -€19,536 | -19.4% |
| Financial income | 75/76B | €210 | €309 | +€99 | +46.8% |
| Recurring financial income | 75 | €210 | €309 | +€99 | +46.8% |
| Financial charges | 65/66B | €404 | €7,666 | +€7,262 | +1797.6% |
| Recurring financial charges | 65 | €404 | €7,666 | +€7,262 | +1797.6% |
| Profit (loss) for the period before taxes | 9903 | €100,670 | €73,970 | -€26,700 | -26.5% |
| Income taxes | 67/77 | €25,257 | €18,572 | -€6,685 | -26.5% |
| Profit (loss) for the period | 9904 | €75,414 | €55,399 | -€20,015 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,414 | €55,399 | -€20,015 | -26.5% |
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 1 October 2026 via checked.be.