AUREVIA: 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.
What changed
AUREVIA
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€65,543
2024 · -€23,561-€41,982
Equity
€748,622
2024 · €814,165-€65,543
Cash
€24,276
2024 · €5,151+€19,125
Balance sheet total
€3.7m
2024 · €3.8m-€87,728
Largest movements
Assets
- Current investments -€334,379
down €334,379 (-48.6%), from €687,948 to €353,569
- Receivables within one year +€319,282
up €319,282 (+134%), from €238,649 to €557,932
of which Other amounts receivable: +€237,846
- Tangible fixed assets -€94,962
down €94,962 (-3.8%), from €2.5m to €2.4m
of which Land and buildings: -€71,042
Equity and liabilities
- Debts after one year -€209,261
down €209,261 (-10.8%), from €1.9m to €1.7m
- Other debts +€160,910
up €160,910 (+22.8%), from €706,888 to €867,799
- Profit (loss) carried forward -€43,066
down €43,066 (-35.7%), from €120,565 to €77,499
Income statement
- Staff costs +€24,899
up €24,899 (+2,309%), from €1,078 to €25,977
- Other operating charges -€16,018
down €16,018 (-74.5%), from €21,488 to €5,470
- Financial charges +€15,232
up €15,232 (+48.0%), from €31,749 to €46,981
- Financial income +€12,807
up €12,807 (+93.5%), from €13,694 to €26,501
- Gross operating margin -€12,050
down €12,050 (-8.3%), from €145,378 to €133,328
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.
Result 2024
-€23,561
Gross operating margin
-€12,050
Staff costs
-€24,899
Depreciation
-€11,519
Other operating charges
+€16,018
Financial income
+€12,807
Financial charges
-€15,232
Taxes
-€7,107
Result 2025
-€65,543
raises the resultlowers the result
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.
From operations
-€62,758
Investment
+€284,924
Financing
-€203,041
Cash 2024
€5,151
From operations (derived)
-€62,758
Net result for the year
-€65,543
Depreciation
+€141,474
Receivables within one year
-€319,282
Deferred charges and accrued income
-€262
Provisions
-€7,492
Trade debts
+€22,112
Tax, wage and social debts
+€5,327
Other debts
+€160,910
Investment (derived)
+€284,924
Investment in fixed assets (net)
-€49,455
Current investments
+€334,379
Financing
-€203,041
Debts after one year
-€209,261
Current portion of long-term debt
+€8,439
Short-term financial debts
-€2,220
Cash 2025
€24,276
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,833,975 | €3,746,247 | -€87,728 | -2.3% |
| Fixed assets | 21/28 | €2,898,660 | €2,806,642 | -€92,019 | -3.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,498,660 | €2,403,699 | -€94,962 | -3.8% |
| Land and buildings | 22 | €2,132,464 | €2,061,422 | -€71,042 | -3.3% |
| Plant, machinery and equipment | 23 | €323,370 | €290,127 | -€33,242 | -10.3% |
| Furniture and vehicles | 24 | €42,826 | €52,149 | +€9,323 | +21.8% |
| Financial fixed assets | 28 | €400,000 | €402,943 | +€2,943 | +0.7% |
| Current assets | 29/58 | €935,314 | €939,605 | +€4,291 | +0.5% |
| Amounts receivable within one year | 40/41 | €238,649 | €557,932 | +€319,282 | +134% |
| Trade receivables | 40 | €22,260 | €103,696 | +€81,436 | +366% |
| Other amounts receivable | 41 | €216,390 | €454,236 | +€237,846 | +110% |
| Current investments | 50/53 | €687,948 | €353,569 | -€334,379 | -48.6% |
| Cash at bank and in hand | 54/58 | €5,151 | €24,276 | +€19,125 | +371% |
| Deferred charges and accrued income | 490/1 | €3,566 | €3,829 | +€262 | +7.4% |
| Total equity and liabilities | 10/49 | €3,833,975 | €3,746,247 | -€87,728 | -2.3% |
| Equity | 10/15 | €814,165 | €748,622 | -€65,543 | -8.1% |
| Contributions | 10/11 | €316,154 | €316,154 | = | 0.0% |
| Reserves | 13 | €377,446 | €354,968 | -€22,477 | -6.0% |
| Tax-exempt reserves | 132 | €365,358 | €342,881 | -€22,477 | -6.2% |
| Distributable reserves | 133 | €12,088 | €12,088 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,565 | €77,499 | -€43,066 | -35.7% |
| Provisions and deferred taxes | 16 | €121,786 | €114,294 | -€7,492 | -6.2% |
| Deferred taxes | 168 | €121,786 | €114,294 | -€7,492 | -6.2% |
| Amounts payable | 17/49 | €2,898,024 | €2,883,332 | -€14,692 | -0.5% |
| Amounts payable after more than one year | 17 | €1,940,707 | €1,731,446 | -€209,261 | -10.8% |
| Financial debts | 170/4 | €1,940,707 | €1,731,446 | -€209,261 | -10.8% |
| Amounts payable within one year | 42/48 | €957,317 | €1,151,886 | +€194,568 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €232,903 | €241,342 | +€8,439 | +3.6% |
| Financial debts | 43 | €2,220 | - | -€2,220 | |
| Credit institutions | 430/8 | €2,220 | - | -€2,220 | |
| Trade debts | 44 | €4,379 | €26,491 | +€22,112 | +505% |
| Suppliers | 440/4 | €4,379 | €26,491 | +€22,112 | +505% |
| Taxes, remuneration and social security | 45 | €10,927 | €16,254 | +€5,327 | +48.7% |
| Taxes | 450/3 | €9,608 | €8,757 | -€851 | -8.9% |
| Remuneration and social security | 454/9 | €1,319 | €7,497 | +€6,178 | +468% |
| Other amounts payable | 47/48 | €706,888 | €867,799 | +€160,910 | +22.8% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €80,313 | +€80,313 | |
| Remuneration, social security and pensions | 62 | €1,078 | €25,977 | +€24,899 | +2,309% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,955 | €141,474 | +€11,519 | +8.9% |
| Other operating charges | 640/8 | €21,488 | €5,470 | -€16,018 | -74.5% |
| Gross operating margin | 9900 | €145,378 | €133,328 | -€12,050 | -8.3% |
| Operating profit (loss) | 9901 | -€7,143 | -€39,593 | -€32,450 | -454% |
| Financial income | 75/76B | €13,694 | €26,501 | +€12,807 | +93.5% |
| Recurring financial income | 75 | €13,694 | €26,501 | +€12,807 | +93.5% |
| Financial charges | 65/66B | €31,749 | €46,981 | +€15,232 | +48.0% |
| Recurring financial charges | 65 | €31,749 | €46,981 | +€15,232 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,198 | -€60,073 | -€34,875 | -138% |
| Transfer from deferred taxes | 780 | €7,492 | €7,492 | = | 0.0% |
| Income taxes | 67/77 | €5,856 | €12,962 | +€7,107 | +121% |
| Profit (loss) for the period | 9904 | -€23,561 | -€65,543 | -€41,982 | -178% |
| Transfer from tax-exempt reserves | 789 | €22,477 | €22,477 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,084 | -€43,066 | -€41,982 | -3,874% |
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.