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
- Tangible fixed assets -€115,801
down €115,801 (-10.5%), from €1.1m to €984,365
of which Plant, machinery and equipment: -€226,627
- Receivables within one year -€109,692
down €109,692 (-32.3%), from €339,341 to €229,649
of which Trade receivables: -€71,052
- Cash -€31,209
down €31,209 (-78.9%), from €39,539 to €8,330
mainly Net result for the year (-€330,908) and Other debts (-€227,670)
- Debts after one year +€356,373
up €356,373 (+36.0%), from €989,276 to €1.3m
- Reserves -€238,813
no longer reported in 2025 (was €238,813)
- Other debts -€227,670
no longer reported in 2025 (was €227,670)
- Profit (loss) carried forward -€92,095
new in 2025: -€92,095
- Tax, wage and social debts -€46,170
no longer reported in 2025 (was €46,170)
- Gross operating margin -€236,242
down €236,242, from €177,686 to -€58,557
- Depreciation +€32,827
up €32,827 (+31.2%), from €105,212 to €138,039
- Taxes -€8,237
down €8,237 (-100.0%), from €8,237 to €0
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 | €2,132,914 | €1,876,243 | -€256,671 | -12.0% |
| Fixed assets | 21/28 | €1,100,165 | €984,365 | -€115,801 | -10.5% |
| Tangible fixed assets | 22/27 | €1,100,165 | €984,365 | -€115,801 | -10.5% |
| Plant, machinery and equipment | 23 | €1,080,255 | €853,629 | -€226,627 | -21.0% |
| Furniture and vehicles | 24 | €19,910 | €122,712 | +€102,802 | +516.3% |
| Other tangible fixed assets | 26 | - | €8,024 | +€8,024 | |
| Current assets | 29/58 | €1,032,749 | €891,878 | -€140,871 | -13.6% |
| Stocks and contracts in progress | 3 | €645,000 | €645,000 | = | 0.0% |
| Stocks | 30/36 | €645,000 | €645,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €339,341 | €229,649 | -€109,692 | -32.3% |
| Trade receivables | 40 | €296,459 | €225,408 | -€71,052 | -24.0% |
| Other amounts receivable | 41 | €42,881 | €4,241 | -€38,640 | -90.1% |
| Cash at bank and in hand | 54/58 | €39,539 | €8,330 | -€31,209 | -78.9% |
| Deferred charges and accrued income | 490/1 | €8,870 | €8,900 | +€30 | +0.3% |
| Total equity and liabilities | 10/49 | €2,132,914 | €1,876,243 | -€256,671 | -12.0% |
| Equity | 10/15 | €435,197 | €104,289 | -€330,908 | -76.0% |
| Contributions | 10/11 | €86,384 | €86,384 | = | 0.0% |
| Revaluation surpluses | 12 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €238,813 | - | -€238,813 | |
| Distributable reserves | 133 | €238,813 | - | -€238,813 | |
| Profit (loss) carried forward | 14 | - | -€92,095 | -€92,095 | |
| Amounts payable | 17/49 | €1,697,717 | €1,771,954 | +€74,237 | +4.4% |
| Amounts payable after more than one year | 17 | €989,276 | €1,345,649 | +€356,373 | +36.0% |
| Financial debts | 170/4 | €989,276 | €1,345,649 | +€356,373 | +36.0% |
| Amounts payable within one year | 42/48 | €373,590 | €91,728 | -€281,862 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €77,843 | €81,492 | +€3,649 | +4.7% |
| Trade debts | 44 | €21,908 | €10,236 | -€11,672 | -53.3% |
| Suppliers | 440/4 | €21,908 | €10,236 | -€11,672 | -53.3% |
| Taxes, remuneration and social security | 45 | €46,170 | - | -€46,170 | |
| Taxes | 450/3 | €46,170 | - | -€46,170 | |
| Other amounts payable | 47/48 | €227,670 | - | -€227,670 | |
| Accrued charges and deferred income | 492/3 | €334,851 | €334,577 | -€274 | -0.1% |
| Non-recurring operating income | 76A | - | €29,389 | +€29,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,212 | €138,039 | +€32,827 | +31.2% |
| Other operating charges | 640/8 | €2,639 | €3,786 | +€1,147 | +43.5% |
| Non-recurring operating charges | 66A | - | €101,201 | +€101,201 | |
| Gross operating margin | 9900 | €177,686 | -€58,557 | -€236,242 | |
| Operating profit (loss) | 9901 | €69,835 | -€301,583 | -€371,418 | |
| Financial charges | 65/66B | €29,938 | €29,325 | -€613 | -2.0% |
| Recurring financial charges | 65 | €29,938 | €29,325 | -€613 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €39,897 | -€330,908 | -€370,805 | |
| Income taxes | 67/77 | €8,237 | €0 | -€8,237 | -100.0% |
| Profit (loss) for the period | 9904 | €31,659 | -€330,908 | -€362,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,659 | -€330,908 | -€362,568 |
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 12 October 2026 via checked.be.