AUX DELICES: 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.
AUX DELICES
Largest movements
- Receivables within one year +€15,022
up €15,022 (+23.0%), from €65,411 to €80,432
of which Other amounts receivable: +€19,559
- Cash -€14,113
down €14,113 (-66.5%), from €21,223 to €7,110
mainly Receivables within one year (-€15,022) and Net result for the year (-€8,376)
- Tangible fixed assets -€8,219
down €8,219 (-23.7%), from €34,606 to €26,387
of which Leasing and similar rights: -€7,640
- Deferred charges and accrued income +€4,990
up €4,990 (+58.3%), from €8,560 to €13,550
- Tax, wage and social debts +€15,939
up €15,939 (+103%), from €15,480 to €31,419
of which Remuneration and social security: +€16,897
- Debts after one year -€6,078
down €6,078 (-28.3%), from €21,448 to €15,370
- Profit (loss) carried forward -€5,376
down €5,376, from €195 to -€5,181
- Trade debts -€5,050
down €5,050 (-7.4%), from €68,475 to €63,425
- Reserves -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin -€9,390
down €9,390 (-8.1%), from €115,843 to €106,453
- Staff costs +€2,539
up €2,539 (+2.6%), from €96,627 to €99,166
- Depreciation +€1,298
up €1,298 (+16.0%), from €8,120 to €9,419
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 | €133,827 | €130,310 | -€3,516 | -2.6% |
| Fixed assets | 21/28 | €34,606 | €26,387 | -€8,219 | -23.7% |
| Tangible fixed assets | 22/27 | €34,606 | €26,387 | -€8,219 | -23.7% |
| Plant, machinery and equipment | 23 | €3,020 | €2,442 | -€579 | -19.2% |
| Leasing and similar rights | 25 | €31,586 | €23,946 | -€7,640 | -24.2% |
| Current assets | 29/58 | €99,221 | €103,923 | +€4,702 | +4.7% |
| Stocks and contracts in progress | 3 | €4,028 | €2,831 | -€1,197 | -29.7% |
| Stocks | 30/36 | €4,028 | €2,831 | -€1,197 | -29.7% |
| Amounts receivable within one year | 40/41 | €65,411 | €80,432 | +€15,022 | +23.0% |
| Trade receivables | 40 | €15,402 | €10,866 | -€4,537 | -29.5% |
| Other amounts receivable | 41 | €50,008 | €69,567 | +€19,559 | +39.1% |
| Cash at bank and in hand | 54/58 | €21,223 | €7,110 | -€14,113 | -66.5% |
| Deferred charges and accrued income | 490/1 | €8,560 | €13,550 | +€4,990 | +58.3% |
| Total equity and liabilities | 10/49 | €133,827 | €130,310 | -€3,516 | -2.6% |
| Equity | 10/15 | €21,787 | €13,411 | -€8,376 | -38.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €195 | -€5,181 | -€5,376 | |
| Amounts payable | 17/49 | €112,040 | €116,899 | +€4,859 | +4.3% |
| Amounts payable after more than one year | 17 | €21,448 | €15,370 | -€6,078 | -28.3% |
| Financial debts | 170/4 | €21,448 | €15,370 | -€6,078 | -28.3% |
| Amounts payable within one year | 42/48 | €90,591 | €101,529 | +€10,937 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €6,620 | €6,684 | +€64 | +1.0% |
| Trade debts | 44 | €68,475 | €63,425 | -€5,050 | -7.4% |
| Suppliers | 440/4 | €68,475 | €63,425 | -€5,050 | -7.4% |
| Taxes, remuneration and social security | 45 | €15,480 | €31,419 | +€15,939 | +103% |
| Taxes | 450/3 | €5,084 | €4,127 | -€958 | -18.8% |
| Remuneration and social security | 454/9 | €10,396 | €27,293 | +€16,897 | +163% |
| Other amounts payable | 47/48 | €16 | - | -€16 | |
| Remuneration, social security and pensions | 62 | €96,627 | €99,166 | +€2,539 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,120 | €9,419 | +€1,298 | +16.0% |
| Other operating charges | 640/8 | €3,332 | €2,834 | -€497 | -14.9% |
| Gross operating margin | 9900 | €115,843 | €106,453 | -€9,390 | -8.1% |
| Operating profit (loss) | 9901 | €7,764 | -€4,965 | -€12,729 | |
| Financial income | 75/76B | €25 | €0 | -€25 | -99.2% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -99.2% |
| Financial charges | 65/66B | €3,559 | €3,172 | -€388 | -10.9% |
| Recurring financial charges | 65 | €3,559 | €3,172 | -€388 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €4,230 | -€8,137 | -€12,366 | |
| Income taxes | 67/77 | €244 | €239 | -€5 | -2.1% |
| Profit (loss) for the period | 9904 | €3,986 | -€8,376 | -€12,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,986 | -€8,376 | -€12,361 |
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 29 October 2026 via checked.be.