AURUM LUX: 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 LUX
Largest movements
- Tangible fixed assets -€23,875
down €23,875 (-15.3%), from €155,792 to €131,917
of which Land and buildings: -€12,424
- Intangible fixed assets +€8,064
up €8,064 (+578%), from €1,396 to €9,460
- Stocks and contracts +€3,675
up €3,675 (+5.1%), from €71,915 to €75,590
- Cash +€2,792
up €2,792 (+25.9%), from €10,793 to €13,585
mainly Depreciation (+€35,078) and Net result for the year (+€14,685)
- Debts after one year -€20,595
down €20,595 (-17.8%), from €115,937 to €95,342
- Reserves +€14,685
up €14,685 (+20.4%), from €72,010 to €86,694
- Trade debts -€11,340
down €11,340 (-73.8%), from €15,372 to €4,032
- Tax, wage and social debts +€5,038
up €5,038 (+32.3%), from €15,595 to €20,633
of which Taxes: +€4,532
- Gross operating margin +€31,409
up €31,409 (+33.3%), from €94,343 to €125,752
- Staff costs +€18,948
up €18,948 (+44.6%), from €42,501 to €61,449
- Depreciation +€5,046
up €5,046 (+16.8%), from €30,032 to €35,078
- Taxes +€1,995
up €1,995 (+43.6%), from €4,576 to €6,571
- Financial charges +€1,472
up €1,472 (+43.0%), from €3,421 to €4,893
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 | €259,466 | €248,796 | -€10,670 | -4.1% |
| Formation expenses | 20 | €139 | - | -€139 | |
| Fixed assets | 21/28 | €157,188 | €141,376 | -€15,812 | -10.1% |
| Intangible fixed assets | 21 | €1,396 | €9,460 | +€8,064 | +578% |
| Tangible fixed assets | 22/27 | €155,792 | €131,917 | -€23,875 | -15.3% |
| Land and buildings | 22 | €103,593 | €91,169 | -€12,424 | -12.0% |
| Plant, machinery and equipment | 23 | €8,421 | €6,213 | -€2,208 | -26.2% |
| Furniture and vehicles | 24 | €43,778 | €34,535 | -€9,243 | -21.1% |
| Current assets | 29/58 | €102,139 | €107,420 | +€5,281 | +5.2% |
| Stocks and contracts in progress | 3 | €71,915 | €75,590 | +€3,675 | +5.1% |
| Stocks | 30/36 | €71,915 | €75,590 | +€3,675 | +5.1% |
| Amounts receivable within one year | 40/41 | €19,431 | €18,245 | -€1,186 | -6.1% |
| Trade receivables | 40 | €16,659 | €11,392 | -€5,267 | -31.6% |
| Other amounts receivable | 41 | €2,772 | €6,853 | +€4,081 | +147% |
| Cash at bank and in hand | 54/58 | €10,793 | €13,585 | +€2,792 | +25.9% |
| Total equity and liabilities | 10/49 | €259,466 | €248,796 | -€10,670 | -4.1% |
| Equity | 10/15 | €92,010 | €106,694 | +€14,685 | +16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,010 | €86,694 | +€14,685 | +20.4% |
| Distributable reserves | 133 | €72,010 | €86,694 | +€14,685 | +20.4% |
| Amounts payable | 17/49 | €167,456 | €142,102 | -€25,355 | -15.1% |
| Amounts payable after more than one year | 17 | €115,937 | €95,342 | -€20,595 | -17.8% |
| Financial debts | 170/4 | €115,937 | €95,342 | -€20,595 | -17.8% |
| Amounts payable within one year | 42/48 | €51,519 | €45,260 | -€6,259 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €20,552 | €20,595 | +€43 | +0.2% |
| Trade debts | 44 | €15,372 | €4,032 | -€11,340 | -73.8% |
| Suppliers | 440/4 | €15,372 | €4,032 | -€11,340 | -73.8% |
| Taxes, remuneration and social security | 45 | €15,595 | €20,633 | +€5,038 | +32.3% |
| Taxes | 450/3 | €8,242 | €12,774 | +€4,532 | +55.0% |
| Remuneration and social security | 454/9 | €7,354 | €7,859 | +€506 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | €301 | - | -€301 | |
| Remuneration, social security and pensions | 62 | €42,501 | €61,449 | +€18,948 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,032 | €35,078 | +€5,046 | +16.8% |
| Other operating charges | 640/8 | €3,504 | €3,431 | -€72 | -2.1% |
| Gross operating margin | 9900 | €94,343 | €125,752 | +€31,409 | +33.3% |
| Operating profit (loss) | 9901 | €18,306 | €25,793 | +€7,487 | +40.9% |
| Financial income | 75/76B | €317 | €355 | +€38 | +12.0% |
| Recurring financial income | 75 | €317 | €355 | +€38 | +12.0% |
| Financial charges | 65/66B | €3,421 | €4,893 | +€1,472 | +43.0% |
| Recurring financial charges | 65 | €3,421 | €4,893 | +€1,472 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €15,202 | €21,256 | +€6,054 | +39.8% |
| Income taxes | 67/77 | €4,576 | €6,571 | +€1,995 | +43.6% |
| Profit (loss) for the period | 9904 | €10,626 | €14,685 | +€4,059 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,626 | €14,685 | +€4,059 | +38.2% |
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 30 October 2026 via checked.be.