AUREUS MANAGEMENT: 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.
AUREUS MANAGEMENT
Largest movements
- Receivables within one year +€23,144
up €23,144 (+50.1%), from €46,156 to €69,300
- Cash +€2,304
up €2,304 (+13.9%), from €16,609 to €18,912
mainly Net result for the year (+€15,796) and Tax, wage and social debts (+€13,889)
- Tangible fixed assets +€1,239
new in 2025: €1,239
- Profit (loss) carried forward +€15,796
up €15,796 (+47.2%), from €33,459 to €49,256
- Tax, wage and social debts +€13,889
up €13,889 (+87.3%), from €15,905 to €29,794
of which Taxes: +€8,389
- Other debts -€1,732
down €1,732 (-22.6%), from €7,666 to €5,934
- Trade debts -€1,528
down €1,528 (-54.3%), from €2,815 to €1,287
- Gross operating margin -€22,872
down €22,872 (-48.2%), from €47,433 to €24,561
- Taxes -€3,789
down €3,789 (-41.6%), from €9,114 to €5,325
- Other operating charges -€2,284
down €2,284 (-77.4%), from €2,952 to €668
- Depreciation +€619
new in 2025: €619
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 | €62,765 | €89,451 | +€26,686 | +42.5% |
| Fixed assets | 21/28 | - | €1,239 | +€1,239 | |
| Tangible fixed assets | 22/27 | - | €1,239 | +€1,239 | |
| Furniture and vehicles | 24 | - | €1,239 | +€1,239 | |
| Current assets | 29/58 | €62,765 | €88,212 | +€25,447 | +40.5% |
| Amounts receivable within one year | 40/41 | €46,156 | €69,300 | +€23,144 | +50.1% |
| Trade receivables | 40 | €46,156 | €69,300 | +€23,144 | +50.1% |
| Cash at bank and in hand | 54/58 | €16,609 | €18,912 | +€2,304 | +13.9% |
| Total equity and liabilities | 10/49 | €62,765 | €89,451 | +€26,686 | +42.5% |
| Equity | 10/15 | €35,959 | €51,756 | +€15,796 | +43.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,459 | €49,256 | +€15,796 | +47.2% |
| Amounts payable | 17/49 | €26,806 | €37,695 | +€10,890 | +40.6% |
| Amounts payable within one year | 42/48 | €26,386 | €37,015 | +€10,629 | +40.3% |
| Trade debts | 44 | €2,815 | €1,287 | -€1,528 | -54.3% |
| Suppliers | 440/4 | €2,815 | €1,287 | -€1,528 | -54.3% |
| Taxes, remuneration and social security | 45 | €15,905 | €29,794 | +€13,889 | +87.3% |
| Taxes | 450/3 | €15,905 | €24,294 | +€8,389 | +52.7% |
| Remuneration and social security | 454/9 | - | €5,500 | +€5,500 | |
| Other amounts payable | 47/48 | €7,666 | €5,934 | -€1,732 | -22.6% |
| Accrued charges and deferred income | 492/3 | €420 | €681 | +€261 | +62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €619 | +€619 | |
| Other operating charges | 640/8 | €2,952 | €668 | -€2,284 | -77.4% |
| Gross operating margin | 9900 | €47,433 | €24,561 | -€22,872 | -48.2% |
| Operating profit (loss) | 9901 | €44,481 | €23,274 | -€21,207 | -47.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,907 | €2,152 | +€245 | +12.8% |
| Recurring financial charges | 65 | €1,907 | €2,152 | +€245 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €42,573 | €21,122 | -€21,452 | -50.4% |
| Income taxes | 67/77 | €9,114 | €5,325 | -€3,789 | -41.6% |
| Profit (loss) for the period | 9904 | €33,459 | €15,796 | -€17,663 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,459 | €15,796 | -€17,663 | -52.8% |
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 1 October 2026 via checked.be.