St. Aubin: what changed
Two fiscal 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.
St. Aubin
Largest movements
- Tangible fixed assets +€15,750
new in 2025: €15,750
- Deferred charges and accrued income +€2,682
new in 2025: €2,682
- Profit (loss) carried forward +€16,218
up €16,218 (+45.1%), from €35,982 to €52,200
- Other debts -€6,955
down €6,955 (-76.4%), from €9,098 to €2,143
- Tax, wage and social debts +€5,793
up €5,793 (+46.4%), from €12,482 to €18,275
- Trade debts +€1,980
up €1,980 (+1444.2%), from €137 to €2,117
- Accrued charges and deferred income +€1,277
up €1,277 (+447.8%), from €285 to €1,562
- Gross operating margin -€20,331
down €20,331 (-42.2%), from €48,164 to €27,832
- Taxes -€4,627
down €4,627 (-41.0%), from €11,286 to €6,660
- Financial charges +€2,591
up €2,591 (+1821.5%), from €142 to €2,733
- Depreciation +€1,750
new in 2025: €1,750
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.
Cash bridge derived
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 | €60,485 | €78,797 | +€18,313 | +30.3% |
| Fixed assets | 21/28 | - | €15,750 | +€15,750 | |
| Tangible fixed assets | 22/27 | - | €15,750 | +€15,750 | |
| Furniture and vehicles | 24 | - | €15,750 | +€15,750 | |
| Current assets | 29/58 | €60,485 | €63,047 | +€2,563 | +4.2% |
| Cash at bank and in hand | 54/58 | €60,485 | €60,366 | -€119 | -0.2% |
| Deferred charges and accrued income | 490/1 | - | €2,682 | +€2,682 | |
| Total equity and liabilities | 10/49 | €60,485 | €78,797 | +€18,313 | +30.3% |
| Equity | 10/15 | €38,482 | €54,700 | +€16,218 | +42.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,982 | €52,200 | +€16,218 | +45.1% |
| Amounts payable | 17/49 | €22,002 | €24,097 | +€2,095 | +9.5% |
| Amounts payable within one year | 42/48 | €21,717 | €22,535 | +€818 | +3.8% |
| Trade debts | 44 | €137 | €2,117 | +€1,980 | +1444.2% |
| Suppliers | 440/4 | €137 | €2,117 | +€1,980 | +1444.2% |
| Taxes, remuneration and social security | 45 | €12,482 | €18,275 | +€5,793 | +46.4% |
| Taxes | 450/3 | €12,482 | €18,275 | +€5,793 | +46.4% |
| Other amounts payable | 47/48 | €9,098 | €2,143 | -€6,955 | -76.4% |
| Accrued charges and deferred income | 492/3 | €285 | €1,562 | +€1,277 | +447.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,750 | +€1,750 | |
| Other operating charges | 640/8 | €752 | €472 | -€281 | -37.3% |
| Gross operating margin | 9900 | €48,164 | €27,832 | -€20,331 | -42.2% |
| Operating profit (loss) | 9901 | €47,411 | €25,611 | -€21,801 | -46.0% |
| Financial charges | 65/66B | €142 | €2,733 | +€2,591 | +1821.5% |
| Recurring financial charges | 65 | €142 | €2,733 | +€2,591 | +1821.5% |
| Profit (loss) for the period before taxes | 9903 | €47,269 | €22,877 | -€24,391 | -51.6% |
| Income taxes | 67/77 | €11,286 | €6,660 | -€4,627 | -41.0% |
| Profit (loss) for the period | 9904 | €35,982 | €16,218 | -€19,765 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,982 | €16,218 | -€19,765 | -54.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.