AURA: 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.
AURA
Largest movements
- Cash +€74,591
up €74,591 (+7.8%), from €960,037 to €1.0m
mainly Net result for the year (+€71,470) and Trade debts (+€45,885)
- Tangible fixed assets -€41,395
down €41,395 (-12.9%), from €320,455 to €279,061
of which Land and buildings: -€33,017
- Accrued charges and deferred income -€99,555
no longer reported in 2025 (was €99,555)
- Reserves +€71,470
up €71,470 (+7.2%), from €998,795 to €1.1m
- Trade debts +€45,885
up €45,885 (+43.5%), from €105,600 to €151,484
- Tax, wage and social debts +€16,398
up €16,398 (+16.8%), from €97,837 to €114,235
- Staff costs +€71,024
up €71,024 (+6.8%), from €1.0m to €1.1m
- Other operating charges -€15,962
no longer reported in 2025 (was €15,962)
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 | €1,447,574 | €1,478,048 | +€30,475 | +2.1% |
| Fixed assets | 21/28 | €320,455 | €279,061 | -€41,395 | -12.9% |
| Tangible fixed assets | 22/27 | €320,455 | €279,061 | -€41,395 | -12.9% |
| Land and buildings | 22 | €289,021 | €256,004 | -€33,017 | -11.4% |
| Plant, machinery and equipment | 23 | €3,367 | €1,231 | -€2,136 | -63.4% |
| Furniture and vehicles | 24 | €28,068 | €21,826 | -€6,243 | -22.2% |
| Current assets | 29/58 | €1,127,118 | €1,198,988 | +€71,869 | +6.4% |
| Amounts receivable within one year | 40/41 | €167,082 | €159,106 | -€7,976 | -4.8% |
| Trade receivables | 40 | €9,072 | €16,786 | +€7,714 | +85.0% |
| Other amounts receivable | 41 | €158,009 | €142,320 | -€15,689 | -9.9% |
| Cash at bank and in hand | 54/58 | €960,037 | €1,034,628 | +€74,591 | +7.8% |
| Deferred charges and accrued income | 490/1 | - | €5,254 | +€5,254 | |
| Total equity and liabilities | 10/49 | €1,447,574 | €1,478,048 | +€30,475 | +2.1% |
| Equity | 10/15 | €1,144,562 | €1,212,329 | +€67,767 | +5.9% |
| Reserves | 13 | €998,795 | €1,070,265 | +€71,470 | +7.2% |
| Investment grants | 15 | €145,767 | €142,064 | -€3,703 | -2.5% |
| Amounts payable | 17/49 | €303,011 | €265,719 | -€37,292 | -12.3% |
| Amounts payable within one year | 42/48 | €203,456 | €265,719 | +€62,263 | +30.6% |
| Trade debts | 44 | €105,600 | €151,484 | +€45,885 | +43.5% |
| Suppliers | 440/4 | €105,600 | €151,484 | +€45,885 | +43.5% |
| Taxes, remuneration and social security | 45 | €97,837 | €114,235 | +€16,398 | +16.8% |
| Remuneration and social security | 454/9 | €97,837 | €114,235 | +€16,398 | +16.8% |
| Accrued charges and deferred income | 492/3 | €99,555 | - | -€99,555 | |
| Non-recurring operating income | 76A | €1,703 | - | -€1,703 | |
| Remuneration, social security and pensions | 62 | €1,040,195 | €1,111,219 | +€71,024 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,867 | €41,167 | -€1,699 | -4.0% |
| Other operating charges | 640/8 | €15,962 | - | -€15,962 | |
| Gross operating margin | 9900 | €1,215,795 | €1,217,756 | +€1,961 | +0.2% |
| Operating profit (loss) | 9901 | €116,771 | €65,370 | -€51,401 | -44.0% |
| Financial income | 75/76B | €17,148 | €6,000 | -€11,148 | -65.0% |
| Recurring financial income | 75 | €17,148 | €6,000 | -€11,148 | -65.0% |
| Financial charges | 65/66B | €90 | €101 | +€11 | +11.7% |
| Recurring financial charges | 65 | €90 | €101 | +€11 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €133,828 | €71,269 | -€62,559 | -46.7% |
| Income taxes | 67/77 | - | -€201 | -€201 | |
| Profit (loss) for the period | 9904 | €133,828 | €71,470 | -€62,358 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,828 | €71,470 | -€62,358 | -46.6% |
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 15 October 2026 via checked.be.