AUREUM: 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.
AUREUM
Largest movements
- Receivables after one year -€70,000
down €70,000 (-14.0%), from €500,000 to €430,000
- Tangible fixed assets -€50,293
down €50,293 (-22.7%), from €221,757 to €171,465
of which Land and buildings: -€49,579
- Short-term financial debts -€430,669
down €430,669 (-86.1%), from €500,000 to €69,332
- Reserves +€308,000
up €308,000 (+83.7%), from €367,789 to €675,789
- Tax, wage and social debts +€47,446
new in 2025: €47,446
- Other debts -€20,000
down €20,000 (-32.6%), from €61,423 to €41,423
- Gross operating margin +€405,377
up €405,377 (+709.5%), from €57,134 to €462,511
- Taxes +€125,447
up €125,447 (+875.0%), from €14,336 to €139,783
- Financial charges +€15,812
up €15,812 (+249.3%), from €6,343 to €22,155
- Financial income +€6,119
up €6,119 (+111.6%), from €5,485 to €11,604
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 | €1,337,826 | €1,230,662 | -€107,164 | -8.0% |
| Fixed assets | 21/28 | €638,470 | €588,178 | -€50,293 | -7.9% |
| Tangible fixed assets | 22/27 | €221,757 | €171,465 | -€50,293 | -22.7% |
| Land and buildings | 22 | €215,811 | €166,232 | -€49,579 | -23.0% |
| Other tangible fixed assets | 26 | €5,947 | €5,233 | -€714 | -12.0% |
| Financial fixed assets | 28 | €416,713 | €416,713 | = | 0.0% |
| Current assets | 29/58 | €699,355 | €642,484 | -€56,871 | -8.1% |
| Amounts receivable after more than one year | 29 | €500,000 | €430,000 | -€70,000 | -14.0% |
| Other amounts receivable | 291 | €500,000 | €430,000 | -€70,000 | -14.0% |
| Amounts receivable within one year | 40/41 | €178,028 | €170,676 | -€7,352 | -4.1% |
| Trade receivables | 40 | €12,826 | €11,979 | -€847 | -6.6% |
| Other amounts receivable | 41 | €165,202 | €158,697 | -€6,505 | -3.9% |
| Cash at bank and in hand | 54/58 | €11,353 | €20,698 | +€9,344 | +82.3% |
| Deferred charges and accrued income | 490/1 | €9,974 | €21,111 | +€11,137 | +111.7% |
| Total equity and liabilities | 10/49 | €1,337,826 | €1,230,662 | -€107,164 | -8.0% |
| Equity | 10/15 | €652,353 | €960,654 | +€308,302 | +47.3% |
| Contributions | 10/11 | €48,815 | €48,815 | = | 0.0% |
| Reserves | 13 | €367,789 | €675,789 | +€308,000 | +83.7% |
| Distributable reserves | 133 | €367,789 | €675,789 | +€308,000 | +83.7% |
| Profit (loss) carried forward | 14 | €235,749 | €236,050 | +€302 | +0.1% |
| Amounts payable | 17/49 | €685,473 | €270,008 | -€415,465 | -60.6% |
| Amounts payable after more than one year | 17 | €109,852 | €99,903 | -€9,948 | -9.1% |
| Financial debts | 170/4 | €109,852 | €99,903 | -€9,948 | -9.1% |
| Amounts payable within one year | 42/48 | €573,908 | €170,055 | -€403,853 | -70.4% |
| Current portion of amounts payable after more than one year | 42 | €9,791 | €9,948 | +€157 | +1.6% |
| Financial debts | 43 | €500,000 | €69,332 | -€430,669 | -86.1% |
| Credit institutions | 430/8 | €500,000 | €69,332 | -€430,669 | -86.1% |
| Trade debts | 44 | €2,693 | €1,907 | -€786 | -29.2% |
| Suppliers | 440/4 | €2,693 | €1,907 | -€786 | -29.2% |
| Taxes, remuneration and social security | 45 | - | €47,446 | +€47,446 | |
| Taxes | 450/3 | - | €47,446 | +€47,446 | |
| Other amounts payable | 47/48 | €61,423 | €41,423 | -€20,000 | -32.6% |
| Accrued charges and deferred income | 492/3 | €1,714 | €49 | -€1,665 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €714 | = | 0.0% |
| Other operating charges | 640/8 | €4,331 | €3,162 | -€1,169 | -27.0% |
| Gross operating margin | 9900 | €57,134 | €462,511 | +€405,377 | +709.5% |
| Operating profit (loss) | 9901 | €52,089 | €458,635 | +€406,546 | +780.5% |
| Financial income | 75/76B | €5,485 | €11,604 | +€6,119 | +111.6% |
| Recurring financial income | 75 | €5,485 | €11,604 | +€6,119 | +111.6% |
| Financial charges | 65/66B | €6,343 | €22,155 | +€15,812 | +249.3% |
| Recurring financial charges | 65 | €6,343 | €22,155 | +€15,812 | +249.3% |
| Profit (loss) for the period before taxes | 9903 | €51,231 | €448,085 | +€396,854 | +774.6% |
| Income taxes | 67/77 | €14,336 | €139,783 | +€125,447 | +875.0% |
| Profit (loss) for the period | 9904 | €36,895 | €308,302 | +€271,407 | +735.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,895 | €308,302 | +€271,407 | +735.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.