AURUM GROUP: 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.
AURUM GROUP
Largest movements
- Financial fixed assets +€153,000
up €153,000 (+1,342%), from €11,400 to €164,400
- Cash -€90,779
down €90,779 (-95.3%), from €95,260 to €4,481
mainly Other debts (-€177,795) and Investment in fixed assets (net) (-€160,383)
- Stocks and contracts -€33,776
down €33,776 (-2.9%), from €1.2m to €1.1m
- Receivables within one year +€32,367
up €32,367 (+299%), from €10,810 to €43,177
of which Other amounts receivable: +€31,626
- Short-term financial debts +€180,000
up €180,000 (+29.5%), from €610,000 to €790,000
- Other debts -€177,795
down €177,795 (-85.8%), from €207,313 to €29,518
- Reserves +€54,617
up €54,617 (+24.4%), from €224,021 to €278,638
- Accrued charges and deferred income +€13,987
up €13,987 (+161%), from €8,690 to €22,677
- Financial charges +€20,775
up €20,775 (+136%), from €15,285 to €36,060
- Other operating charges -€3,980
down €3,980 (-56.2%), from €7,076 to €3,096
- Gross operating margin +€3,938
up €3,938 (+3.4%), from €116,616 to €120,554
- Taxes -€3,351
down €3,351 (-12.9%), from €25,927 to €22,576
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 | €1,319,338 | €1,374,721 | +€55,383 | +4.2% |
| Fixed assets | 21/28 | €19,351 | €175,138 | +€155,787 | +805% |
| Tangible fixed assets | 22/27 | €7,951 | €10,738 | +€2,787 | +35.1% |
| Plant, machinery and equipment | 23 | €7,951 | €10,738 | +€2,787 | +35.1% |
| Financial fixed assets | 28 | €11,400 | €164,400 | +€153,000 | +1,342% |
| Current assets | 29/58 | €1,299,987 | €1,199,583 | -€100,404 | -7.7% |
| Stocks and contracts in progress | 3 | €1,172,441 | €1,138,665 | -€33,776 | -2.9% |
| Stocks | 30/36 | €1,172,441 | €1,138,665 | -€33,776 | -2.9% |
| Amounts receivable within one year | 40/41 | €10,810 | €43,177 | +€32,367 | +299% |
| Trade receivables | 40 | €5,572 | €6,312 | +€740 | +13.3% |
| Other amounts receivable | 41 | €5,238 | €36,865 | +€31,626 | +604% |
| Cash at bank and in hand | 54/58 | €95,260 | €4,481 | -€90,779 | -95.3% |
| Deferred charges and accrued income | 490/1 | €21,476 | €13,260 | -€8,216 | -38.3% |
| Total equity and liabilities | 10/49 | €1,319,338 | €1,374,721 | +€55,383 | +4.2% |
| Equity | 10/15 | €242,621 | €297,238 | +€54,617 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €224,021 | €278,638 | +€54,617 | +24.4% |
| Distributable reserves | 133 | €224,021 | €278,638 | +€54,617 | +24.4% |
| Amounts payable | 17/49 | €1,076,717 | €1,077,483 | +€766 | +0.1% |
| Amounts payable after more than one year | 17 | €224,961 | €212,961 | -€12,000 | -5.3% |
| Financial debts | 170/4 | €224,961 | €212,961 | -€12,000 | -5.3% |
| Amounts payable within one year | 42/48 | €843,067 | €841,845 | -€1,221 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 43 | €610,000 | €790,000 | +€180,000 | +29.5% |
| Credit institutions | 430/8 | €610,000 | €790,000 | +€180,000 | +29.5% |
| Trade debts | 44 | €4,326 | €900 | -€3,426 | -79.2% |
| Suppliers | 440/4 | €4,326 | €900 | -€3,426 | -79.2% |
| Taxes, remuneration and social security | 45 | €9,427 | €9,427 | = | 0.0% |
| Taxes | 450/3 | €9,427 | €9,427 | = | 0.0% |
| Other amounts payable | 47/48 | €207,313 | €29,518 | -€177,795 | -85.8% |
| Accrued charges and deferred income | 492/3 | €8,690 | €22,677 | +€13,987 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,623 | €4,595 | -€28 | -0.6% |
| Other operating charges | 640/8 | €7,076 | €3,096 | -€3,980 | -56.2% |
| Gross operating margin | 9900 | €116,616 | €120,554 | +€3,938 | +3.4% |
| Operating profit (loss) | 9901 | €104,917 | €112,863 | +€7,946 | +7.6% |
| Financial income | 75/76B | €4 | €391 | +€387 | +10,964% |
| Recurring financial income | 75 | €4 | €391 | +€387 | +10,964% |
| Financial charges | 65/66B | €15,285 | €36,060 | +€20,775 | +136% |
| Recurring financial charges | 65 | €15,285 | €36,060 | +€20,775 | +136% |
| Profit (loss) for the period before taxes | 9903 | €89,636 | €77,193 | -€12,443 | -13.9% |
| Income taxes | 67/77 | €25,927 | €22,576 | -€3,351 | -12.9% |
| Profit (loss) for the period | 9904 | €63,709 | €54,617 | -€9,092 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,709 | €54,617 | -€9,092 | -14.3% |
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 17 October 2026 via checked.be.