Aurum: 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.
Aurum
Largest movements
- Tangible fixed assets +€129,883
up €129,883 (+25.3%), from €513,122 to €643,004
of which Land and buildings: +€131,472
- Cash -€6,862
down €6,862 (-37.4%), from €18,344 to €11,482
mainly Other debts (-€190,163) and Investment in fixed assets (net) (-€154,544)
- Debts after one year +€283,952
up €283,952 (+101.6%), from €279,498 to €563,450
- Other debts -€190,163
down €190,163 (-92.4%), from €205,777 to €15,614
- Trade debts +€32,463
up €32,463 (+2951.1%), from €1,100 to €33,563
- Gross operating margin +€43,940
up €43,940, from -€6,400 to €37,540
- Depreciation +€15,204
up €15,204 (+137.6%), from €11,046 to €26,250
- Financial charges +€6,095
up €6,095 (+114.6%), from €5,320 to €11,415
- Other operating charges +€1,189
up €1,189 (+175.5%), from €677 to €1,866
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 | €537,232 | €656,751 | +€119,519 | +22.2% |
| Fixed assets | 21/28 | €515,755 | €644,050 | +€128,295 | +24.9% |
| Intangible fixed assets | 21 | €2,633 | €1,045 | -€1,588 | -60.3% |
| Tangible fixed assets | 22/27 | €513,122 | €643,004 | +€129,883 | +25.3% |
| Land and buildings | 22 | €509,285 | €640,757 | +€131,472 | +25.8% |
| Plant, machinery and equipment | 23 | €1,030 | €655 | -€374 | -36.4% |
| Furniture and vehicles | 24 | €2,807 | €1,592 | -€1,215 | -43.3% |
| Current assets | 29/58 | €21,477 | €12,701 | -€8,776 | -40.9% |
| Amounts receivable within one year | 40/41 | €3,132 | €1,219 | -€1,914 | -61.1% |
| Trade receivables | 40 | €3,112 | €1,198 | -€1,914 | -61.5% |
| Other amounts receivable | 41 | €21 | €21 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,344 | €11,482 | -€6,862 | -37.4% |
| Total equity and liabilities | 10/49 | €537,232 | €656,751 | +€119,519 | +22.2% |
| Equity | 10/15 | €24,383 | €22,706 | -€1,676 | -6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,799 | €16,799 | = | 0.0% |
| Distributable reserves | 133 | €16,799 | €16,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,416 | -€14,092 | -€1,676 | -13.5% |
| Amounts payable | 17/49 | €512,849 | €634,044 | +€121,195 | +23.6% |
| Amounts payable after more than one year | 17 | €279,498 | €563,450 | +€283,952 | +101.6% |
| Financial debts | 170/4 | €279,498 | €563,450 | +€283,952 | +101.6% |
| Amounts payable within one year | 42/48 | €233,351 | €70,594 | -€162,757 | -69.7% |
| Current portion of amounts payable after more than one year | 42 | €15,470 | €16,048 | +€577 | +3.7% |
| Trade debts | 44 | €1,100 | €33,563 | +€32,463 | +2951.1% |
| Suppliers | 440/4 | €1,100 | €33,563 | +€32,463 | +2951.1% |
| Taxes, remuneration and social security | 45 | €11,004 | €5,370 | -€5,634 | -51.2% |
| Taxes | 450/3 | €3,004 | €5,370 | +€2,366 | +78.7% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €205,777 | €15,614 | -€190,163 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,046 | €26,250 | +€15,204 | +137.6% |
| Other operating charges | 640/8 | €677 | €1,866 | +€1,189 | +175.5% |
| Gross operating margin | 9900 | -€6,400 | €37,540 | +€43,940 | |
| Operating profit (loss) | 9901 | -€18,123 | €9,425 | +€27,548 | |
| Financial income | 75/76B | €300 | €314 | +€14 | +4.7% |
| Recurring financial income | 75 | €300 | €314 | +€14 | +4.7% |
| Financial charges | 65/66B | €5,320 | €11,415 | +€6,095 | +114.6% |
| Recurring financial charges | 65 | €5,320 | €11,415 | +€6,095 | +114.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,143 | -€1,676 | +€21,467 | +92.8% |
| Profit (loss) for the period | 9904 | -€23,143 | -€1,676 | +€21,467 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,143 | -€1,676 | +€21,467 | +92.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.