AURA: 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.
AURA
Largest movements
- Cash -€28,995
down €28,995 (-93.0%), from €31,169 to €2,175
mainly Net result for the year (-€22,367) and Investment in fixed assets (net) (-€10,909)
- Receivables within one year -€8,757
down €8,757 (-28.4%), from €30,879 to €22,122
of which Other amounts receivable: -€10,157
- Tangible fixed assets +€5,505
up €5,505 (+8.6%), from €63,773 to €69,277
of which Plant, machinery and equipment: +€3,279
- Profit (loss) carried forward -€22,367
down €22,367, from €1,826 to -€20,541
- Reserves -€10,000
down €10,000 (-9.0%), from €111,179 to €101,179
of which Distributable reserves: -€10,000
- Gross operating margin -€56,553
down €56,553, from €42,076 to -€14,477
- Taxes -€12,219
down €12,219 (-96.6%), from €12,650 to €431
- Depreciation +€787
up €787 (+17.0%), from €4,617 to €5,404
- Financial charges +€459
up €459 (+97.4%), from €471 to €930
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 | €128,019 | €95,697 | -€32,323 | -25.2% |
| Fixed assets | 21/28 | €63,773 | €69,277 | +€5,505 | +8.6% |
| Tangible fixed assets | 22/27 | €63,773 | €69,277 | +€5,505 | +8.6% |
| Land and buildings | 22 | €55,869 | €58,252 | +€2,383 | +4.3% |
| Plant, machinery and equipment | 23 | €4,453 | €7,732 | +€3,279 | +73.6% |
| Furniture and vehicles | 24 | €472 | €315 | -€158 | -33.4% |
| Other tangible fixed assets | 26 | €2,978 | €2,978 | = | 0.0% |
| Current assets | 29/58 | €64,247 | €26,419 | -€37,827 | -58.9% |
| Amounts receivable within one year | 40/41 | €30,879 | €22,122 | -€8,757 | -28.4% |
| Trade receivables | 40 | - | €1,400 | +€1,400 | |
| Other amounts receivable | 41 | €30,879 | €20,722 | -€10,157 | -32.9% |
| Cash at bank and in hand | 54/58 | €31,169 | €2,175 | -€28,995 | -93.0% |
| Deferred charges and accrued income | 490/1 | €2,198 | €2,123 | -€76 | -3.4% |
| Total equity and liabilities | 10/49 | €128,019 | €95,697 | -€32,323 | -25.2% |
| Equity | 10/15 | €124,168 | €91,802 | -€32,367 | -26.1% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €111,179 | €101,179 | -€10,000 | -9.0% |
| Non-distributable reserves | 130/1 | €3,776 | €3,776 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,776 | €3,776 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,076 | €3,076 | = | 0.0% |
| Distributable reserves | 133 | €104,327 | €94,327 | -€10,000 | -9.6% |
| Profit (loss) carried forward | 14 | €1,826 | -€20,541 | -€22,367 | |
| Amounts payable | 17/49 | €3,851 | €3,895 | +€44 | +1.1% |
| Amounts payable within one year | 42/48 | €3,842 | €3,895 | +€53 | +1.4% |
| Trade debts | 44 | €1,500 | €1,522 | +€22 | +1.5% |
| Suppliers | 440/4 | €1,500 | €1,522 | +€22 | +1.5% |
| Taxes, remuneration and social security | 45 | €2,343 | €2,373 | +€31 | +1.3% |
| Taxes | 450/3 | €2,343 | €2,373 | +€31 | +1.3% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €5,404 | +€787 | +17.0% |
| Other operating charges | 640/8 | €2,334 | €2,157 | -€177 | -7.6% |
| Gross operating margin | 9900 | €42,076 | -€14,477 | -€56,553 | |
| Operating profit (loss) | 9901 | €35,124 | -€22,039 | -€57,163 | |
| Financial income | 75/76B | €1,426 | €1,033 | -€393 | -27.5% |
| Recurring financial income | 75 | €1,426 | €1,033 | -€393 | -27.5% |
| Financial charges | 65/66B | €471 | €930 | +€459 | +97.4% |
| Recurring financial charges | 65 | €471 | €930 | +€459 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €36,078 | -€21,936 | -€58,014 | |
| Income taxes | 67/77 | €12,650 | €431 | -€12,219 | -96.6% |
| Profit (loss) for the period | 9904 | €23,429 | -€22,367 | -€45,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,429 | -€22,367 | -€45,795 |
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.