C.M.S. AURELIUS: 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.
C.M.S. AURELIUS
Largest movements
- Cash +€55,209
up €55,209 (+78.3%), from €70,522 to €125,731
mainly Net result for the year (+€63,996) and Receivables within one year (+€8,075)
- Receivables within one year -€8,075
down €8,075 (-47.4%), from €17,045 to €8,970
- Financial fixed assets -€4,170
no longer reported in 2025 (was €4,170)
- Reserves +€63,996
up €63,996 (+164%), from €39,089 to €103,085
- Current portion of long-term debt -€19,852
down €19,852 (-45.8%), from €43,326 to €23,474
- Debts after one year -€6,369
down €6,369 (-26.1%), from €24,411 to €18,042
- Trade debts +€3,985
up €3,985 (+1,074%), from €371 to €4,356
- Tax, wage and social debts +€1,827
up €1,827 (+45.8%), from €3,988 to €5,815
of which Taxes: +€5,815
- Taxes +€25,815
new in 2025: €25,815
- Gross operating margin -€13,587
down €13,587 (-12.7%), from €106,693 to €93,106
- Financial income +€3,403
up €3,403 (+498%), from €684 to €4,087
of which Non-recurring financial income: +€3,140
- Depreciation +€1,252
up €1,252 (+117%), from €1,074 to €2,326
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 | €117,385 | €160,972 | +€43,587 | +37.1% |
| Fixed assets | 21/28 | €6,263 | €3,246 | -€3,017 | -48.2% |
| Tangible fixed assets | 22/27 | €2,093 | €3,246 | +€1,153 | +55.1% |
| Plant, machinery and equipment | 23 | €2,093 | €1,313 | -€780 | -37.3% |
| Furniture and vehicles | 24 | - | €1,933 | +€1,933 | |
| Financial fixed assets | 28 | €4,170 | - | -€4,170 | |
| Current assets | 29/58 | €111,122 | €157,726 | +€46,604 | +41.9% |
| Stocks and contracts in progress | 3 | €23,555 | €22,227 | -€1,328 | -5.6% |
| Stocks | 30/36 | €23,555 | €22,227 | -€1,328 | -5.6% |
| Amounts receivable within one year | 40/41 | €17,045 | €8,970 | -€8,075 | -47.4% |
| Other amounts receivable | 41 | €17,045 | €8,970 | -€8,075 | -47.4% |
| Cash at bank and in hand | 54/58 | €70,522 | €125,731 | +€55,209 | +78.3% |
| Deferred charges and accrued income | 490/1 | - | €798 | +€798 | |
| Total equity and liabilities | 10/49 | €117,385 | €160,972 | +€43,587 | +37.1% |
| Equity | 10/15 | €45,289 | €109,285 | +€63,996 | +141% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,089 | €103,085 | +€63,996 | +164% |
| Distributable reserves | 133 | €39,089 | €103,085 | +€63,996 | +164% |
| Amounts payable | 17/49 | €72,096 | €51,687 | -€20,409 | -28.3% |
| Amounts payable after more than one year | 17 | €24,411 | €18,042 | -€6,369 | -26.1% |
| Financial debts | 170/4 | €24,411 | €18,042 | -€6,369 | -26.1% |
| Amounts payable within one year | 42/48 | €47,685 | €33,645 | -€14,040 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €43,326 | €23,474 | -€19,852 | -45.8% |
| Trade debts | 44 | €371 | €4,356 | +€3,985 | +1,074% |
| Suppliers | 440/4 | €371 | €4,356 | +€3,985 | +1,074% |
| Taxes, remuneration and social security | 45 | €3,988 | €5,815 | +€1,827 | +45.8% |
| Taxes | 450/3 | - | €5,815 | +€5,815 | |
| Remuneration and social security | 454/9 | €3,988 | - | -€3,988 | |
| Non-recurring operating income | 76A | €14,050 | - | -€14,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €2,326 | +€1,252 | +117% |
| Other operating charges | 640/8 | - | €663 | +€663 | |
| Non-recurring operating charges | 66A | €8,590 | €1,590 | -€7,000 | -81.5% |
| Gross operating margin | 9900 | €106,693 | €93,106 | -€13,587 | -12.7% |
| Operating profit (loss) | 9901 | €97,029 | €88,527 | -€8,502 | -8.8% |
| Financial income | 75/76B | €684 | €4,087 | +€3,403 | +498% |
| Recurring financial income | 75 | €684 | €947 | +€263 | +38.5% |
| Non-recurring financial income | 76B | - | €3,140 | +€3,140 | |
| Financial charges | 65/66B | €3,208 | €2,803 | -€405 | -12.6% |
| Recurring financial charges | 65 | €3,208 | €2,803 | -€405 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €94,505 | €89,811 | -€4,694 | -5.0% |
| Income taxes | 67/77 | - | €25,815 | +€25,815 | |
| Profit (loss) for the period | 9904 | €94,505 | €63,996 | -€30,509 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,505 | €63,996 | -€30,509 | -32.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.