Aureum: what changed
Two financial 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.
Aureum
Largest movements
- Cash +€112,267
up €112,267 (+220%), from €51,019 to €163,286
mainly Net result for the year (+€145,357) and Receivables within one year (+€92,268)
- Receivables within one year -€92,268
down €92,268 (-18.1%), from €508,841 to €416,573
of which Trade receivables: -€111,907
- Deferred charges and accrued income +€10,781
up €10,781 (+2,845%), from €379 to €11,160
- Reserves +€84,888
up €84,888 (+33.2%), from €255,800 to €340,688
of which Distributable reserves: +€84,888
- Trade debts -€45,392
down €45,392 (-19.5%), from €232,998 to €187,605
- Tax, wage and social debts -€13,116
down €13,116 (-51.2%), from €25,617 to €12,500
of which Taxes: -€15,376
- Gross operating margin +€207,479
up €207,479 (+105%), from €198,156 to €405,635
- Staff costs +€44,821
up €44,821 (+35.5%), from €126,112 to €170,933
- Financial income -€36,352
down €36,352 (-97.7%), from €37,202 to €850
- Taxes +€19,793
up €19,793 (+44.8%), from €44,139 to €63,932
- Financial charges +€11,733
up €11,733 (+191%), from €6,133 to €17,867
of which Financial charges: +€12,648
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.
Derived cash bridge
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 | €582,964 | €614,393 | +€31,429 | +5.4% |
| Fixed assets | 21/28 | €22,726 | €23,375 | +€649 | +2.9% |
| Intangible fixed assets | 21 | €7,995 | €6,663 | -€1,333 | -16.7% |
| Tangible fixed assets | 22/27 | €9,480 | €11,462 | +€1,982 | +20.9% |
| Plant, machinery and equipment | 23 | €7,242 | €6,228 | -€1,014 | -14.0% |
| Furniture and vehicles | 24 | €2,238 | €5,234 | +€2,996 | +134% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €560,239 | €591,018 | +€30,780 | +5.5% |
| Amounts receivable within one year | 40/41 | €508,841 | €416,573 | -€92,268 | -18.1% |
| Trade receivables | 40 | €303,314 | €191,407 | -€111,907 | -36.9% |
| Other amounts receivable | 41 | €205,527 | €225,166 | +€19,639 | +9.6% |
| Cash at bank and in hand | 54/58 | €51,019 | €163,286 | +€112,267 | +220% |
| Deferred charges and accrued income | 490/1 | €379 | €11,160 | +€10,781 | +2,845% |
| Total equity and liabilities | 10/49 | €582,964 | €614,393 | +€31,429 | +5.4% |
| Equity | 10/15 | €275,800 | €360,688 | +€84,888 | +30.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €255,800 | €340,688 | +€84,888 | +33.2% |
| Tax-exempt reserves | 132 | €13,325 | €13,325 | = | 0.0% |
| Distributable reserves | 133 | €242,475 | €327,363 | +€84,888 | +35.0% |
| Amounts payable | 17/49 | €307,164 | €253,705 | -€53,459 | -17.4% |
| Amounts payable after more than one year | 17 | €48,000 | €48,000 | = | 0.0% |
| Financial debts | 170/4 | €48,000 | €48,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €258,614 | €205,705 | -€52,909 | -20.5% |
| Trade debts | 44 | €232,998 | €187,605 | -€45,392 | -19.5% |
| Suppliers | 440/4 | €232,998 | €187,605 | -€45,392 | -19.5% |
| Taxes, remuneration and social security | 45 | €25,617 | €12,500 | -€13,116 | -51.2% |
| Taxes | 450/3 | €19,434 | €4,058 | -€15,376 | -79.1% |
| Remuneration and social security | 454/9 | €6,183 | €8,443 | +€2,260 | +36.6% |
| Other amounts payable | 47/48 | - | €5,599 | +€5,599 | |
| Accrued charges and deferred income | 492/3 | €550 | - | -€550 | |
| Remuneration, social security and pensions | 62 | €126,112 | €170,933 | +€44,821 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,771 | €4,906 | +€1,135 | +30.1% |
| Other operating charges | 640/8 | €2,570 | €3,491 | +€921 | +35.8% |
| Gross operating margin | 9900 | €198,156 | €405,635 | +€207,479 | +105% |
| Operating profit (loss) | 9901 | €65,704 | €226,306 | +€160,602 | +244% |
| Financial income | 75/76B | €37,202 | €850 | -€36,352 | -97.7% |
| Recurring financial income | 75 | €37,202 | €850 | -€36,352 | -97.7% |
| Financial charges | 65/66B | €6,133 | €17,867 | +€11,733 | +191% |
| Recurring financial charges | 65 | €5,218 | €17,867 | +€12,648 | +242% |
| Non-recurring financial charges | 66B | €915 | - | -€915 | |
| Profit (loss) for the period before taxes | 9903 | €96,772 | €209,289 | +€112,516 | +116% |
| Income taxes | 67/77 | €44,139 | €63,932 | +€19,793 | +44.8% |
| Profit (loss) for the period | 9904 | €52,633 | €145,357 | +€92,724 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €52,633 | €145,357 | +€92,724 | +176% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.