AUREUM@VICE: 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@VICE
Largest movements
- Deferred charges and accrued income +€8,336
new in 2025: €8,336
- Cash +€3,520
up €3,520 (+61.9%), from €5,685 to €9,205
mainly Other debts (+€12,739) and Depreciation (+€7,797)
- Receivables within one year +€3,254
up €3,254 (+865%), from €376 to €3,630
- Tangible fixed assets +€1,063
up €1,063 (+2.0%), from €52,180 to €53,243
of which Furniture and vehicles: +€6,536
- Other debts +€12,739
up €12,739 (+208%), from €6,110 to €18,849
- Profit (loss) carried forward +€2,174
up €2,174 (+13.8%), from -€15,784 to -€13,610
- Trade debts +€865
up €865 (+95.2%), from €909 to €1,774
- Turnover +€31,950
up €31,950 (+94.4%), from €33,849 to €65,799
- Purchases and services +€24,000
up €24,000 (+74.9%), from €32,053 to €56,053
- Gross operating margin +€7,950
up €7,950 (+443%), from €1,796 to €9,746
- Depreciation +€1,075
up €1,075 (+16.0%), from €6,722 to €7,797
- Taxes -€756
new in 2025: -€756
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 | €58,241 | €74,414 | +€16,173 | +27.8% |
| Fixed assets | 21/28 | €52,180 | €53,243 | +€1,063 | +2.0% |
| Tangible fixed assets | 22/27 | €52,180 | €53,243 | +€1,063 | +2.0% |
| Land and buildings | 22 | €8,063 | €7,063 | -€1,000 | -12.4% |
| Plant, machinery and equipment | 23 | €2,766 | €2,995 | +€229 | +8.3% |
| Furniture and vehicles | 24 | - | €6,536 | +€6,536 | |
| Other tangible fixed assets | 26 | €41,351 | €36,649 | -€4,702 | -11.4% |
| Current assets | 29/58 | €6,061 | €21,171 | +€15,110 | +249% |
| Amounts receivable within one year | 40/41 | €376 | €3,630 | +€3,254 | +865% |
| Trade receivables | 40 | €376 | €3,630 | +€3,254 | +865% |
| Cash at bank and in hand | 54/58 | €5,685 | €9,205 | +€3,520 | +61.9% |
| Deferred charges and accrued income | 490/1 | - | €8,336 | +€8,336 | |
| Total equity and liabilities | 10/49 | €58,241 | €74,414 | +€16,173 | +27.8% |
| Equity | 10/15 | €49,316 | €51,490 | +€2,174 | +4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,784 | -€13,610 | +€2,174 | +13.8% |
| Amounts payable | 17/49 | €8,925 | €22,924 | +€13,999 | +157% |
| Amounts payable within one year | 42/48 | €8,925 | €22,924 | +€13,999 | +157% |
| Trade debts | 44 | €909 | €1,774 | +€865 | +95.2% |
| Suppliers | 440/4 | €909 | €1,774 | +€865 | +95.2% |
| Taxes, remuneration and social security | 45 | €1,906 | €2,301 | +€395 | +20.7% |
| Taxes | 450/3 | €1,906 | €2,301 | +€395 | +20.7% |
| Other amounts payable | 47/48 | €6,110 | €18,849 | +€12,739 | +208% |
| Turnover | 70 | €33,849 | €65,799 | +€31,950 | +94.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,053 | €56,053 | +€24,000 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,722 | €7,797 | +€1,075 | +16.0% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €1,796 | €9,746 | +€7,950 | +443% |
| Operating profit (loss) | 9901 | -€4,926 | €1,896 | +€6,822 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €240 | €479 | +€239 | +99.6% |
| Recurring financial charges | 65 | €240 | €479 | +€239 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,164 | €1,418 | +€6,582 | |
| Income taxes | 67/77 | - | -€756 | -€756 | |
| Profit (loss) for the period | 9904 | -€5,164 | €2,174 | +€7,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,164 | €2,174 | +€7,338 |
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 29 October 2026 via checked.be.