AUREUM PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year -€798,959
down €798,959 (-88.9%), from €898,306 to €99,347
of which Trade receivables: -€860,047
- Cash +€448,106
up €448,106 (+160%), from €280,931 to €729,037
mainly Receivables within one year (+€798,959) and Net result for the year (+€520,827)
- Stocks and contracts +€113,202
up €113,202 (+29.6%), from €382,755 to €495,956
- Trade debts -€854,567
down €854,567 (-77.7%), from €1.1m to €245,896
- Reserves +€520,827
up €520,827 (+168%), from €310,648 to €831,475
- Tax, wage and social debts +€92,282
up €92,282 (+62.3%), from €148,105 to €240,387
of which Taxes: +€89,104
- Gross operating margin +€378,177
up €378,177 (+91.6%), from €412,834 to €791,011
- Taxes +€86,903
up €86,903 (+93.3%), from €93,164 to €180,067
- Staff costs +€31,736
up €31,736 (+109%), from €29,038 to €60,774
- Financial charges +€8,606
up €8,606 (+33.0%), from €26,092 to €34,698
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 | €1,563,665 | €1,334,249 | -€229,416 | -14.7% |
| Fixed assets | 21/28 | €1,673 | €3,679 | +€2,006 | +120% |
| Tangible fixed assets | 22/27 | €1,673 | €3,679 | +€2,006 | +120% |
| Plant, machinery and equipment | 23 | €1,673 | €3,679 | +€2,006 | +120% |
| Current assets | 29/58 | €1,561,992 | €1,330,570 | -€231,422 | -14.8% |
| Stocks and contracts in progress | 3 | €382,755 | €495,956 | +€113,202 | +29.6% |
| Stocks | 30/36 | €382,755 | €495,956 | +€113,202 | +29.6% |
| Amounts receivable within one year | 40/41 | €898,306 | €99,347 | -€798,959 | -88.9% |
| Trade receivables | 40 | €898,306 | €38,259 | -€860,047 | -95.7% |
| Other amounts receivable | 41 | - | €61,088 | +€61,088 | |
| Cash at bank and in hand | 54/58 | €280,931 | €729,037 | +€448,106 | +160% |
| Deferred charges and accrued income | 490/1 | - | €6,230 | +€6,230 | |
| Total equity and liabilities | 10/49 | €1,563,665 | €1,334,249 | -€229,416 | -14.7% |
| Equity | 10/15 | €314,648 | €835,475 | +€520,827 | +166% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €310,648 | €831,475 | +€520,827 | +168% |
| Distributable reserves | 133 | €310,648 | €831,475 | +€520,827 | +168% |
| Amounts payable | 17/49 | €1,249,017 | €498,774 | -€750,243 | -60.1% |
| Amounts payable within one year | 42/48 | €1,249,017 | €498,774 | -€750,243 | -60.1% |
| Trade debts | 44 | €1,100,463 | €245,896 | -€854,567 | -77.7% |
| Suppliers | 440/4 | €1,100,463 | €245,896 | -€854,567 | -77.7% |
| Taxes, remuneration and social security | 45 | €148,105 | €240,387 | +€92,282 | +62.3% |
| Taxes | 450/3 | €143,866 | €232,970 | +€89,104 | +61.9% |
| Remuneration and social security | 454/9 | €4,239 | €7,417 | +€3,177 | +74.9% |
| Other amounts payable | 47/48 | €448 | €12,491 | +€12,042 | +2,685% |
| Remuneration, social security and pensions | 62 | €29,038 | €60,774 | +€31,736 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €424 | +€31 | +7.9% |
| Other operating charges | 640/8 | €490 | €5,062 | +€4,572 | +934% |
| Gross operating margin | 9900 | €412,834 | €791,011 | +€378,177 | +91.6% |
| Operating profit (loss) | 9901 | €382,914 | €724,752 | +€341,838 | +89.3% |
| Financial income | 75/76B | €8,852 | €10,839 | +€1,987 | +22.4% |
| Recurring financial income | 75 | €8,852 | €10,839 | +€1,987 | +22.4% |
| Financial charges | 65/66B | €26,092 | €34,698 | +€8,606 | +33.0% |
| Recurring financial charges | 65 | €26,092 | €34,698 | +€8,606 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €365,674 | €700,893 | +€335,219 | +91.7% |
| Income taxes | 67/77 | €93,164 | €180,067 | +€86,903 | +93.3% |
| Profit (loss) for the period | 9904 | €272,511 | €520,827 | +€248,316 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €272,511 | €520,827 | +€248,316 | +91.1% |
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 13 October 2026 via checked.be.