AUNERIPHARM: 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.
AUNERIPHARM
Largest movements
- Receivables within one year +€109,624
up €109,624 (+264.2%), from €41,491 to €151,115
of which Trade receivables: +€105,162
- Cash +€5,197
up €5,197 (+2.6%), from €202,864 to €208,061
mainly Net result for the year (+€92,126) and Tax, wage and social debts (+€9,305)
- Profit (loss) carried forward +€92,126
up €92,126 (+145.5%), from €63,325 to €155,451
- Tax, wage and social debts +€9,305
up €9,305 (+47.6%), from €19,548 to €28,852
of which Remuneration and social security: +€12,393
- Trade debts +€7,789
up €7,789 (+75.5%), from €10,322 to €18,111
- Other debts +€5,250
up €5,250 (+3.5%), from €150,000 to €155,250
- Gross operating margin +€121,899
up €121,899 (+55.5%), from €219,631 to €341,530
- Staff costs +€77,976
up €77,976 (+58.8%), from €132,509 to €210,485
- Taxes +€10,401
up €10,401 (+45.1%), from €23,088 to €33,490
- Financial charges +€5,220
up €5,220 (+2487.1%), from €210 to €5,430
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 | €245,194 | €359,664 | +€114,470 | +46.7% |
| Fixed assets | 21/28 | €174 | €174 | = | 0.0% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €245,020 | €359,490 | +€114,470 | +46.7% |
| Amounts receivable within one year | 40/41 | €41,491 | €151,115 | +€109,624 | +264.2% |
| Trade receivables | 40 | €40,865 | €146,027 | +€105,162 | +257.3% |
| Other amounts receivable | 41 | €626 | €5,089 | +€4,463 | +712.9% |
| Cash at bank and in hand | 54/58 | €202,864 | €208,061 | +€5,197 | +2.6% |
| Deferred charges and accrued income | 490/1 | €665 | €313 | -€352 | -52.9% |
| Total equity and liabilities | 10/49 | €245,194 | €359,664 | +€114,470 | +46.7% |
| Equity | 10/15 | €65,325 | €157,451 | +€92,126 | +141.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,325 | €155,451 | +€92,126 | +145.5% |
| Amounts payable | 17/49 | €179,869 | €202,213 | +€22,344 | +12.4% |
| Amounts payable within one year | 42/48 | €179,869 | €202,213 | +€22,344 | +12.4% |
| Trade debts | 44 | €10,322 | €18,111 | +€7,789 | +75.5% |
| Suppliers | 440/4 | €10,322 | €18,111 | +€7,789 | +75.5% |
| Taxes, remuneration and social security | 45 | €19,548 | €28,852 | +€9,305 | +47.6% |
| Taxes | 450/3 | €3,088 | €0 | -€3,088 | -100.0% |
| Remuneration and social security | 454/9 | €16,459 | €28,852 | +€12,393 | +75.3% |
| Other amounts payable | 47/48 | €150,000 | €155,250 | +€5,250 | +3.5% |
| Remuneration, social security and pensions | 62 | €132,509 | €210,485 | +€77,976 | +58.8% |
| Other operating charges | 640/8 | €500 | €0 | -€500 | -100.0% |
| Gross operating margin | 9900 | €219,631 | €341,530 | +€121,899 | +55.5% |
| Operating profit (loss) | 9901 | €86,622 | €131,045 | +€44,423 | +51.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €210 | €5,430 | +€5,220 | +2487.1% |
| Recurring financial charges | 65 | €210 | €5,430 | +€5,220 | +2487.1% |
| Profit (loss) for the period before taxes | 9903 | €86,413 | €125,615 | +€39,203 | +45.4% |
| Income taxes | 67/77 | €23,088 | €33,490 | +€10,401 | +45.1% |
| Profit (loss) for the period | 9904 | €63,325 | €92,126 | +€28,801 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,325 | €92,126 | +€28,801 | +45.5% |
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.