NEW AUBE: 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.
NEW AUBE
Largest movements
- Receivables within one year -€72,482
down €72,482 (-74.6%), from €97,134 to €24,652
of which Other amounts receivable: -€59,890
- Tangible fixed assets -€4,728
down €4,728 (-6.2%), from €75,723 to €70,995
of which Land and buildings: -€4,160
- Reserves -€63,419
down €63,419 (-42.7%), from €148,626 to €85,208
of which Distributable reserves: -€63,419
- Short-term financial debts -€8,425
no longer reported in 2024 (was €8,425)
- Tax, wage and social debts -€4,373
down €4,373 (-50.4%), from €8,675 to €4,301
- Gross operating margin -€12,368
down €12,368 (-68.9%), from €17,937 to €5,570
- Taxes -€2,680
down €2,680 (-72.2%), from €3,710 to €1,030
- Financial charges -€562
down €562 (-33.5%), from €1,676 to €1,113
of which Financial charges: -€586
- Financial income +€509
up €509 (+11.3%), from €4,502 to €5,011
- Other operating charges -€200
down €200 (-10.5%), from €1,898 to €1,698
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,011 | €95,719 | -€77,292 | -44.7% |
| Fixed assets | 21/28 | €75,723 | €70,995 | -€4,728 | -6.2% |
| Tangible fixed assets | 22/27 | €75,723 | €70,995 | -€4,728 | -6.2% |
| Land and buildings | 22 | €72,919 | €68,759 | -€4,160 | -5.7% |
| Plant, machinery and equipment | 23 | €2,804 | €2,236 | -€568 | -20.3% |
| Current assets | 29/58 | €97,288 | €24,724 | -€72,564 | -74.6% |
| Amounts receivable within one year | 40/41 | €97,134 | €24,652 | -€72,482 | -74.6% |
| Trade receivables | 40 | €15,589 | €2,997 | -€12,592 | -80.8% |
| Other amounts receivable | 41 | €81,545 | €21,656 | -€59,890 | -73.4% |
| Cash at bank and in hand | 54/58 | €21 | €72 | +€51 | +239% |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €173,011 | €95,719 | -€77,292 | -44.7% |
| Equity | 10/15 | €154,837 | €91,418 | -€63,419 | -41.0% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €148,626 | €85,208 | -€63,419 | -42.7% |
| Non-distributable reserves | 130/1 | €1,861 | €1,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,861 | €1,861 | = | 0.0% |
| Distributable reserves | 133 | €146,766 | €83,347 | -€63,419 | -43.2% |
| Amounts payable | 17/49 | €18,175 | €4,301 | -€13,873 | -76.3% |
| Amounts payable within one year | 42/48 | €18,175 | €4,301 | -€13,873 | -76.3% |
| Financial debts | 43 | €8,425 | - | -€8,425 | |
| Credit institutions | 430/8 | €8,425 | - | -€8,425 | |
| Trade debts | 44 | €1,075 | - | -€1,075 | |
| Suppliers | 440/4 | €1,075 | - | -€1,075 | |
| Taxes, remuneration and social security | 45 | €8,675 | €4,301 | -€4,373 | -50.4% |
| Taxes | 450/3 | €8,675 | €4,301 | -€4,373 | -50.4% |
| Non-recurring operating income | 76A | €13,000 | - | -€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,744 | €4,728 | -€16 | -0.3% |
| Other operating charges | 640/8 | €1,898 | €1,698 | -€200 | -10.5% |
| Gross operating margin | 9900 | €17,937 | €5,570 | -€12,368 | -68.9% |
| Operating profit (loss) | 9901 | €11,295 | -€857 | -€12,152 | |
| Financial income | 75/76B | €4,502 | €5,011 | +€509 | +11.3% |
| Recurring financial income | 75 | €4,502 | €5,011 | +€509 | +11.3% |
| Financial charges | 65/66B | €1,676 | €1,113 | -€562 | -33.5% |
| Recurring financial charges | 65 | €1,676 | €1,089 | -€586 | -35.0% |
| Non-recurring financial charges | 66B | - | €24 | +€24 | |
| Profit (loss) for the period before taxes | 9903 | €14,122 | €3,041 | -€11,081 | -78.5% |
| Income taxes | 67/77 | €3,710 | €1,030 | -€2,680 | -72.2% |
| Profit (loss) for the period | 9904 | €10,412 | €2,011 | -€8,401 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,412 | €2,011 | -€8,401 | -80.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.