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
- Receivables within one year +€57,218
up €57,218 (+158.1%), from €36,190 to €93,408
of which Other amounts receivable: +€52,712
- Stocks and contracts +€48,550
up €48,550 (+1261.0%), from €3,850 to €52,400
- Cash +€10,145
up €10,145 (+52.4%), from €19,374 to €29,519
mainly Advances received (+€42,300) and Trade debts (+€39,415)
- Deferred charges and accrued income -€1,795
no longer reported in 2024 (was €1,795)
- Advances received +€42,300
new in 2024: €42,300
- Trade debts +€39,415
up €39,415 (+33.2%), from €118,860 to €158,275
- Other debts +€31,665
up €31,665 (+16.1%), from €196,130 to €227,795
- Profit (loss) carried forward +€2,018
up €2,018 (+0.7%), from -€276,146 to -€274,128
- Gross operating margin +€66,681
up €66,681, from -€64,253 to €2,428
- Staff costs -€9,675
no longer reported in 2024 (was €9,675)
- Financial income -€4,724
no longer reported in 2024 (was €4,724)
- Other operating charges -€685
down €685 (-63.9%), from €1,072 to €387
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.
Cash bridge derived
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 | €61,709 | €175,827 | +€114,118 | +184.9% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €61,209 | €175,327 | +€114,118 | +186.4% |
| Stocks and contracts in progress | 3 | €3,850 | €52,400 | +€48,550 | +1261.0% |
| Stocks | 30/36 | €3,850 | €52,400 | +€48,550 | +1261.0% |
| Amounts receivable within one year | 40/41 | €36,190 | €93,408 | +€57,218 | +158.1% |
| Trade receivables | 40 | €8,888 | €13,394 | +€4,506 | +50.7% |
| Other amounts receivable | 41 | €27,302 | €80,014 | +€52,712 | +193.1% |
| Cash at bank and in hand | 54/58 | €19,374 | €29,519 | +€10,145 | +52.4% |
| Deferred charges and accrued income | 490/1 | €1,795 | - | -€1,795 | |
| Total equity and liabilities | 10/49 | €61,709 | €175,827 | +€114,118 | +184.9% |
| Equity | 10/15 | -€257,554 | -€255,536 | +€2,018 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,146 | -€274,128 | +€2,018 | +0.7% |
| Amounts payable | 17/49 | €319,263 | €431,363 | +€112,100 | +35.1% |
| Amounts payable within one year | 42/48 | €319,263 | €431,363 | +€112,100 | +35.1% |
| Financial debts | 43 | - | €193 | +€193 | |
| Credit institutions | 430/8 | - | €193 | +€193 | |
| Trade debts | 44 | €118,860 | €158,275 | +€39,415 | +33.2% |
| Suppliers | 440/4 | €118,860 | €158,275 | +€39,415 | +33.2% |
| Advances received on contracts in progress | 46 | - | €42,300 | +€42,300 | |
| Taxes, remuneration and social security | 45 | €4,273 | €2,800 | -€1,473 | -34.5% |
| Taxes | 450/3 | €3,200 | €2,800 | -€400 | -12.5% |
| Remuneration and social security | 454/9 | €1,073 | - | -€1,073 | |
| Other amounts payable | 47/48 | €196,130 | €227,795 | +€31,665 | +16.1% |
| Remuneration, social security and pensions | 62 | €9,675 | - | -€9,675 | |
| Other operating charges | 640/8 | €1,072 | €387 | -€685 | -63.9% |
| Gross operating margin | 9900 | -€64,253 | €2,428 | +€66,681 | |
| Operating profit (loss) | 9901 | -€75,000 | €2,041 | +€77,041 | |
| Financial income | 75/76B | €4,724 | - | -€4,724 | |
| Recurring financial income | 75 | €4,724 | - | -€4,724 | |
| Financial charges | 65/66B | €200 | €23 | -€177 | -88.5% |
| Recurring financial charges | 65 | €200 | €23 | -€177 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,476 | €2,018 | +€72,494 | |
| Profit (loss) for the period | 9904 | -€70,476 | €2,018 | +€72,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,476 | €2,018 | +€72,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.