B. Aumann: 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.
B. Aumann
Largest movements
- Tangible fixed assets +€14,123
up €14,123 (+201%), from €7,044 to €21,167
of which Other tangible fixed assets: +€14,613
- Receivables within one year -€4,394
down €4,394 (-24.7%), from €17,766 to €13,373
of which Trade receivables: -€4,353
- Cash +€2,513
up €2,513 (+168%), from €1,495 to €4,008
mainly Net result for the year (+€7,889) and Other debts (+€4,763)
- Reserves +€7,889
up €7,889 (+263%), from €3,003 to €10,892
- Other debts +€4,763
up €4,763 (+76.5%), from €6,225 to €10,989
- Debts after one year -€2,116
down €2,116 (-92.1%), from €2,297 to €181
- Trade debts +€990
up €990 (+88.2%), from €1,123 to €2,113
- Tax, wage and social debts +€629
up €629 (+9.0%), from €6,953 to €7,582
of which Taxes: +€629
- Write-downs -€7,927
down €7,927 (-100%), from €7,927 to €0
- Taxes +€1,523
up €1,523 (+105%), from €1,450 to €2,973
- Gross operating margin -€956
down €956 (-6.4%), from €14,933 to €13,978
- Depreciation +€670
up €670 (+34.2%), from €1,956 to €2,626
- Other operating charges +€210
up €210 (+115%), from €183 to €393
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 | €26,623 | €38,872 | +€12,248 | +46.0% |
| Fixed assets | 21/28 | €7,044 | €21,167 | +€14,123 | +201% |
| Tangible fixed assets | 22/27 | €7,044 | €21,167 | +€14,123 | +201% |
| Furniture and vehicles | 24 | €5,505 | €5,015 | -€490 | -8.9% |
| Other tangible fixed assets | 26 | €1,539 | €16,152 | +€14,613 | +950% |
| Current assets | 29/58 | €19,579 | €17,705 | -€1,875 | -9.6% |
| Amounts receivable within one year | 40/41 | €17,766 | €13,373 | -€4,394 | -24.7% |
| Trade receivables | 40 | €17,726 | €13,373 | -€4,353 | -24.6% |
| Other amounts receivable | 41 | €41 | €0 | -€41 | -100% |
| Cash at bank and in hand | 54/58 | €1,495 | €4,008 | +€2,513 | +168% |
| Deferred charges and accrued income | 490/1 | €318 | €324 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €26,623 | €38,872 | +€12,248 | +46.0% |
| Equity | 10/15 | €8,003 | €15,892 | +€7,889 | +98.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,003 | €10,892 | +€7,889 | +263% |
| Distributable reserves | 133 | €3,003 | €10,892 | +€7,889 | +263% |
| Amounts payable | 17/49 | €18,620 | €22,980 | +€4,360 | +23.4% |
| Amounts payable after more than one year | 17 | €2,297 | €181 | -€2,116 | -92.1% |
| Financial debts | 170/4 | €2,297 | €181 | -€2,116 | -92.1% |
| Amounts payable within one year | 42/48 | €16,324 | €22,799 | +€6,476 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €2,022 | €2,116 | +€94 | +4.6% |
| Trade debts | 44 | €1,123 | €2,113 | +€990 | +88.2% |
| Suppliers | 440/4 | €1,123 | €2,113 | +€990 | +88.2% |
| Taxes, remuneration and social security | 45 | €6,953 | €7,582 | +€629 | +9.0% |
| Taxes | 450/3 | €5,353 | €5,982 | +€629 | +11.7% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €6,225 | €10,989 | +€4,763 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,956 | €2,626 | +€670 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,927 | €0 | -€7,927 | -100% |
| Other operating charges | 640/8 | €183 | €393 | +€210 | +115% |
| Gross operating margin | 9900 | €14,933 | €13,978 | -€956 | -6.4% |
| Operating profit (loss) | 9901 | €4,867 | €10,959 | +€6,092 | +125% |
| Financial income | 75/76B | €113 | €227 | +€114 | +101% |
| Recurring financial income | 75 | €113 | €227 | +€114 | +101% |
| Financial charges | 65/66B | €527 | €324 | -€203 | -38.5% |
| Recurring financial charges | 65 | €527 | €324 | -€203 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €4,453 | €10,862 | +€6,409 | +144% |
| Income taxes | 67/77 | €1,450 | €2,973 | +€1,523 | +105% |
| Profit (loss) for the period | 9904 | €3,003 | €7,889 | +€4,886 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €3,003 | €7,889 | +€4,886 | +163% |
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 14 October 2026 via checked.be.