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
- Receivables within one year -€37,891
down €37,891 (-44.2%), from €85,774 to €47,883
of which Trade receivables: -€23,424
- Cash -€9,153
down €9,153 (-7.2%), from €127,426 to €118,273
mainly Tax, wage and social debts (-€28,812) and Net result for the year (-€13,988)
- Tangible fixed assets -€4,900
down €4,900 (-68.0%), from €7,202 to €2,302
- Tax, wage and social debts -€28,812
down €28,812 (-33.3%), from €86,541 to €57,729
of which Remuneration and social security: -€16,240
- Profit (loss) carried forward -€13,988
down €13,988 (-64.9%), from -€21,554 to -€35,543
- Trade debts -€9,239
down €9,239 (-46.8%), from €19,728 to €10,490
- Gross operating margin -€130,860
down €130,860 (-35.1%), from €372,756 to €241,896
- Staff costs -€98,265
down €98,265 (-28.0%), from €351,183 to €252,918
- Other operating charges -€8,174
down €8,174 (-92.1%), from €8,874 to €700
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 | €220,452 | €168,508 | -€51,944 | -23.6% |
| Fixed assets | 21/28 | €7,252 | €2,352 | -€4,900 | -67.6% |
| Tangible fixed assets | 22/27 | €7,202 | €2,302 | -€4,900 | -68.0% |
| Furniture and vehicles | 24 | €7,202 | €2,302 | -€4,900 | -68.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €213,200 | €166,156 | -€47,044 | -22.1% |
| Amounts receivable within one year | 40/41 | €85,774 | €47,883 | -€37,891 | -44.2% |
| Trade receivables | 40 | €71,307 | €47,883 | -€23,424 | -32.8% |
| Other amounts receivable | 41 | €14,467 | €0 | -€14,467 | -100.0% |
| Cash at bank and in hand | 54/58 | €127,426 | €118,273 | -€9,153 | -7.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €220,452 | €168,508 | -€51,944 | -23.6% |
| Equity | 10/15 | -€1,094 | -€15,083 | -€13,988 | -1278.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,554 | -€35,543 | -€13,988 | -64.9% |
| Amounts payable | 17/49 | €221,546 | €183,590 | -€37,955 | -17.1% |
| Amounts payable within one year | 42/48 | €221,546 | €183,590 | -€37,955 | -17.1% |
| Financial debts | 43 | €5 | €183 | +€178 | +3574.3% |
| Credit institutions | 430/8 | €5 | €183 | +€178 | +3574.3% |
| Trade debts | 44 | €19,728 | €10,490 | -€9,239 | -46.8% |
| Suppliers | 440/4 | €19,728 | €10,490 | -€9,239 | -46.8% |
| Taxes, remuneration and social security | 45 | €86,541 | €57,729 | -€28,812 | -33.3% |
| Taxes | 450/3 | €26,780 | €14,208 | -€12,572 | -46.9% |
| Remuneration and social security | 454/9 | €59,761 | €43,522 | -€16,240 | -27.2% |
| Other amounts payable | 47/48 | €115,271 | €115,188 | -€83 | -0.1% |
| Remuneration, social security and pensions | 62 | €351,183 | €252,918 | -€98,265 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €1,761 | -€1,478 | -45.6% |
| Other operating charges | 640/8 | €8,874 | €700 | -€8,174 | -92.1% |
| Gross operating margin | 9900 | €372,756 | €241,896 | -€130,860 | -35.1% |
| Operating profit (loss) | 9901 | €9,461 | -€13,482 | -€22,943 | |
| Financial income | 75/76B | €1 | €37 | +€37 | +4353.6% |
| Recurring financial income | 75 | €1 | €37 | +€37 | +4353.6% |
| Financial charges | 65/66B | €405 | €212 | -€193 | -47.7% |
| Recurring financial charges | 65 | €405 | €212 | -€193 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €9,057 | -€13,657 | -€22,713 | |
| Income taxes | 67/77 | €533 | €332 | -€201 | -37.8% |
| Profit (loss) for the period | 9904 | €8,524 | -€13,988 | -€22,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,524 | -€13,988 | -€22,512 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.