AURA BUILD: 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 BUILD
Largest movements
- Stocks and contracts +€4.1m
up €4.1m (+496%), from €821,666 to €4.9m
- Cash -€191,257
down €191,257 (-26.4%), from €725,587 to €534,331
mainly Stocks and contracts (-€4.1m) and Tax, wage and social debts (-€149,632)
- Short-term financial debts +€2.8m
up €2.8m (+1,109,553%), from €255 to €2.8m
- Trade debts +€979,772
up €979,772 (+29.6%), from €3.3m to €4.3m
- Reserves +€797,869
up €797,869 (+7,979%), from €10,000 to €807,869
of which Distributable reserves: +€807,869
- Profit (loss) carried forward -€766,407
down €766,407 (-100%), from €766,407 to €0
- Other debts +€173,494
up €173,494 (+25.4%), from €683,832 to €857,326
- Gross operating margin +€573,067
up €573,067 (+468%), from €122,547 to €695,614
- Provisions +€175,016
up €175,016 (+63.2%), from -€277,022 to -€102,006
- Financial income -€116,800
down €116,800 (-62.2%), from €187,807 to €71,007
- Other operating charges +€109,239
up €109,239 (+2,255%), from €4,844 to €114,083
- Financial charges +€63,991
up €63,991 (+35.4%), from €180,973 to €244,964
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 | €5,647,793 | €9,426,874 | +€3.8m | +66.9% |
| Fixed assets | 21/28 | €184,738 | €205,079 | +€20,342 | +11.0% |
| Intangible fixed assets | 21 | €3,523 | €2,200 | -€1,322 | -37.5% |
| Tangible fixed assets | 22/27 | €83,132 | €104,596 | +€21,464 | +25.8% |
| Furniture and vehicles | 24 | €83,132 | €104,596 | +€21,464 | +25.8% |
| Financial fixed assets | 28 | €98,083 | €98,283 | +€200 | +0.2% |
| Current assets | 29/58 | €5,463,055 | €9,221,795 | +€3.8m | +68.8% |
| Stocks and contracts in progress | 3 | €821,666 | €4,896,885 | +€4.1m | +496% |
| Stocks | 30/36 | €821,666 | €4,896,885 | +€4.1m | +496% |
| Amounts receivable within one year | 40/41 | €3,778,909 | €3,702,239 | -€76,671 | -2.0% |
| Trade receivables | 40 | €2,342,046 | €2,849,537 | +€507,490 | +21.7% |
| Other amounts receivable | 41 | €1,436,863 | €852,702 | -€584,161 | -40.7% |
| Cash at bank and in hand | 54/58 | €725,587 | €534,331 | -€191,257 | -26.4% |
| Deferred charges and accrued income | 490/1 | €136,892 | €88,340 | -€48,552 | -35.5% |
| Total equity and liabilities | 10/49 | €5,647,793 | €9,426,874 | +€3.8m | +66.9% |
| Equity | 10/15 | €816,407 | €847,869 | +€31,462 | +3.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €807,869 | +€797,869 | +7,979% |
| Non-distributable reserves | 130/1 | €10,000 | €0 | -€10,000 | -100% |
| Reserves not available under the articles | 1311 | €10,000 | €0 | -€10,000 | -100% |
| Distributable reserves | 133 | - | €807,869 | +€807,869 | |
| Profit (loss) carried forward | 14 | €766,407 | €0 | -€766,407 | -100% |
| Provisions and deferred taxes | 16 | €438,672 | €336,666 | -€102,006 | -23.3% |
| Provisions for liabilities and charges | 160/5 | €438,672 | €336,666 | -€102,006 | -23.3% |
| Other liabilities and charges | 164/5 | €438,672 | €336,666 | -€102,006 | -23.3% |
| Amounts payable | 17/49 | €4,392,714 | €8,242,339 | +€3.8m | +87.6% |
| Amounts payable after more than one year | 17 | €52,968 | €61,367 | +€8,399 | +15.9% |
| Financial debts | 170/4 | €52,968 | €61,367 | +€8,399 | +15.9% |
| Amounts payable within one year | 42/48 | €4,339,746 | €8,180,972 | +€3.8m | +88.5% |
| Current portion of amounts payable after more than one year | 42 | €20,622 | €33,735 | +€13,114 | +63.6% |
| Financial debts | 43 | €255 | €2,824,733 | +€2.8m | +1,109,553% |
| Credit institutions | 430/8 | €255 | €2,824,733 | +€2.8m | +1,109,553% |
| Trade debts | 44 | €3,305,866 | €4,285,638 | +€979,772 | +29.6% |
| Suppliers | 440/4 | €3,305,866 | €4,285,638 | +€979,772 | +29.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €329,172 | €179,540 | -€149,632 | -45.5% |
| Taxes | 450/3 | €277,455 | €148,367 | -€129,088 | -46.5% |
| Remuneration and social security | 454/9 | €51,717 | €31,173 | -€20,544 | -39.7% |
| Other amounts payable | 47/48 | €683,832 | €857,326 | +€173,494 | +25.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €433,849 | €438,080 | +€4,231 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,110 | €30,327 | +€8,217 | +37.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€277,022 | -€102,006 | +€175,016 | +63.2% |
| Other operating charges | 640/8 | €4,844 | €114,083 | +€109,239 | +2,255% |
| Gross operating margin | 9900 | €122,547 | €695,614 | +€573,067 | +468% |
| Operating profit (loss) | 9901 | -€61,234 | €215,129 | +€276,363 | |
| Financial income | 75/76B | €187,807 | €71,007 | -€116,800 | -62.2% |
| Recurring financial income | 75 | €187,807 | €71,007 | -€116,800 | -62.2% |
| Financial charges | 65/66B | €180,973 | €244,964 | +€63,991 | +35.4% |
| Recurring financial charges | 65 | €180,973 | €244,964 | +€63,991 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€54,400 | €41,172 | +€95,572 | |
| Income taxes | 67/77 | €1,193 | €9,710 | +€8,516 | +714% |
| Profit (loss) for the period | 9904 | -€55,594 | €31,462 | +€87,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,594 | €31,462 | +€87,056 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.