AURUM CAUSIDICA: what changed
What changed
AURUM CAUSIDICA
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€2,662
2024 · €21,760-€19,099
Equity
€163,650
2024 · €160,989+€2,662
Cash
€108,403
2024 · €92,048+€16,355
Balance sheet total
€618,936
2024 · €585,379+€33,557
Largest movements
Assets
- Receivables within one year +€17,796
up €17,796 (+62.9%), from €28,310 to €46,106
- Cash +€16,355
up €16,355 (+17.8%), from €92,048 to €108,403
mainly Other debts (+€51,774) and Depreciation (+€31,920)
Equity and liabilities
- Other debts +€51,774
up €51,774 (+20.2%), from €256,685 to €308,459
- Debts after one year -€21,454
down €21,454 (-20.8%), from €103,350 to €81,896
of which Financial debts: -€21,451
Income statement
- Gross operating margin -€51,411
down €51,411 (-54.0%), from €95,273 to €43,861
- Financial charges -€23,820
down €23,820 (-81.0%), from €29,391 to €5,571
- Taxes -€8,028
down €8,028 (-84.7%), from €9,474 to €1,446
- Depreciation +€1,935
up €1,935 (+6.5%), from €29,985 to €31,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,760
Gross operating margin
-€51,411
Depreciation
-€1,935
Other operating charges
-€196
Other operating items
+€2,130
Financial income
+€466
Financial charges
+€23,820
Taxes
+€8,028
Result 2025
€2,662
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€73,089
Investment
-€31,040
Financing
-€25,693
Cash 2024
€92,048
From operations (derived)
+€73,089
Net result for the year
+€2,662
Depreciation
+€31,920
Receivables within one year
-€17,796
Deferred charges and accrued income
-€286
Trade debts
+€1,348
Tax, wage and social debts
+€1,788
Other debts
+€51,774
Accrued charges and deferred income
+€1,680
Investment (derived)
-€31,040
Investment in fixed assets (net)
-€29,153
Current investments
-€1,887
Financing
-€25,693
Debts after one year
-€21,454
Current portion of long-term debt
-€4,239
Cash 2025
€108,403
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,379 | €618,936 | +€33,557 | +5.7% |
| Fixed assets | 21/28 | €364,587 | €361,820 | -€2,767 | -0.8% |
| Tangible fixed assets | 22/27 | €363,587 | €360,820 | -€2,767 | -0.8% |
| Land and buildings | 22 | €182,646 | €171,250 | -€11,396 | -6.2% |
| Plant, machinery and equipment | 23 | €13,206 | €36,557 | +€23,351 | +177% |
| Furniture and vehicles | 24 | - | €1,226 | +€1,226 | |
| Leasing and similar rights | 25 | €167,291 | €151,492 | -€15,799 | -9.4% |
| Other tangible fixed assets | 26 | €443 | €295 | -€148 | -33.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €220,793 | €257,116 | +€36,324 | +16.5% |
| Amounts receivable within one year | 40/41 | €28,310 | €46,106 | +€17,796 | +62.9% |
| Other amounts receivable | 41 | €28,310 | €46,106 | +€17,796 | +62.9% |
| Current investments | 50/53 | €100,000 | €101,887 | +€1,887 | +1.9% |
| Cash at bank and in hand | 54/58 | €92,048 | €108,403 | +€16,355 | +17.8% |
| Deferred charges and accrued income | 490/1 | €434 | €720 | +€286 | +65.9% |
| Total equity and liabilities | 10/49 | €585,379 | €618,936 | +€33,557 | +5.7% |
| Equity | 10/15 | €160,989 | €163,650 | +€2,662 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €156,360 | €156,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €154,500 | €154,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,771 | -€5,110 | +€2,662 | +34.2% |
| Provisions and deferred taxes | 16 | €22,322 | €22,322 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,322 | €22,322 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,322 | €22,322 | = | 0.0% |
| Amounts payable | 17/49 | €402,069 | €432,964 | +€30,895 | +7.7% |
| Amounts payable after more than one year | 17 | €103,350 | €81,896 | -€21,454 | -20.8% |
| Financial debts | 170/4 | €103,276 | €81,825 | -€21,451 | -20.8% |
| Other amounts payable | 178/9 | €74 | €72 | -€3 | -3.4% |
| Amounts payable within one year | 42/48 | €298,668 | €349,338 | +€50,670 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €31,795 | €27,555 | -€4,239 | -13.3% |
| Trade debts | 44 | €687 | €2,034 | +€1,348 | +196% |
| Suppliers | 440/4 | €687 | €2,034 | +€1,348 | +196% |
| Taxes, remuneration and social security | 45 | €9,502 | €11,289 | +€1,788 | +18.8% |
| Taxes | 450/3 | €9,502 | €11,289 | +€1,788 | +18.8% |
| Other amounts payable | 47/48 | €256,685 | €308,459 | +€51,774 | +20.2% |
| Accrued charges and deferred income | 492/3 | €50 | €1,730 | +€1,680 | +3,339% |
| Non-recurring operating income | 76A | €24,992 | - | -€24,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,985 | €31,920 | +€1,935 | +6.5% |
| Other operating charges | 640/8 | €4,833 | €5,029 | +€196 | +4.0% |
| Non-recurring operating charges | 66A | €2,130 | - | -€2,130 | |
| Gross operating margin | 9900 | €95,273 | €43,861 | -€51,411 | -54.0% |
| Operating profit (loss) | 9901 | €58,325 | €6,913 | -€51,413 | -88.1% |
| Financial income | 75/76B | €2,300 | €2,766 | +€466 | +20.3% |
| Recurring financial income | 75 | €2,300 | €2,766 | +€466 | +20.3% |
| Financial charges | 65/66B | €29,391 | €5,571 | -€23,820 | -81.0% |
| Recurring financial charges | 65 | €29,391 | €5,571 | -€23,820 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €31,234 | €4,108 | -€27,126 | -86.8% |
| Income taxes | 67/77 | €9,474 | €1,446 | -€8,028 | -84.7% |
| Profit (loss) for the period | 9904 | €21,760 | €2,662 | -€19,099 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,760 | €2,662 | -€19,099 | -87.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.