Aura Consulting: 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 Consulting
Largest movements
- Receivables within one year +€65,816
up €65,816 (+836.8%), from €7,865 to €73,681
of which Other amounts receivable: +€67,873
- Reserves +€59,840
up €59,840 (+86.7%), from €69,020 to €128,860
of which Distributable reserves: +€59,840
- Tax, wage and social debts +€5,441
up €5,441 (+222.9%), from €2,441 to €7,882
- Financial income +€75,000
new in 2025: €75,000
- Gross operating margin -€10,434
down €10,434 (-99.3%), from €10,505 to €72
- Taxes +€3,587
up €3,587 (+113.9%), from €3,149 to €6,736
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 | €209,482 | €274,822 | +€65,340 | +31.2% |
| Fixed assets | 21/28 | €200,908 | €200,479 | -€429 | -0.2% |
| Tangible fixed assets | 22/27 | €908 | €479 | -€429 | -47.2% |
| Furniture and vehicles | 24 | €908 | €479 | -€429 | -47.2% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €8,574 | €74,342 | +€65,768 | +767.1% |
| Amounts receivable within one year | 40/41 | €7,865 | €73,681 | +€65,816 | +836.8% |
| Trade receivables | 40 | €7,865 | €5,808 | -€2,057 | -26.2% |
| Other amounts receivable | 41 | - | €67,873 | +€67,873 | |
| Cash at bank and in hand | 54/58 | €709 | €662 | -€47 | -6.7% |
| Total equity and liabilities | 10/49 | €209,482 | €274,822 | +€65,340 | +31.2% |
| Equity | 10/15 | €195,895 | €255,736 | +€59,840 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,020 | €128,860 | +€59,840 | +86.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,160 | €127,000 | +€59,840 | +89.1% |
| Profit (loss) carried forward | 14 | €108,276 | €108,276 | = | 0.0% |
| Amounts payable | 17/49 | €13,587 | €19,086 | +€5,499 | +40.5% |
| Amounts payable after more than one year | 17 | €10,500 | €10,500 | = | 0.0% |
| Financial debts | 170/4 | €10,500 | €10,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,087 | €8,586 | +€5,499 | +178.2% |
| Trade debts | 44 | - | €58 | +€58 | |
| Suppliers | 440/4 | - | €58 | +€58 | |
| Taxes, remuneration and social security | 45 | €2,441 | €7,882 | +€5,441 | +222.9% |
| Taxes | 450/3 | €2,441 | €7,882 | +€5,441 | +222.9% |
| Other amounts payable | 47/48 | €646 | €646 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €429 | +€50 | +13.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €10,505 | €72 | -€10,434 | -99.3% |
| Operating profit (loss) | 9901 | €9,621 | -€877 | -€10,498 | |
| Financial income | 75/76B | - | €75,000 | +€75,000 | |
| Recurring financial income | 75 | - | €75,000 | +€75,000 | |
| Financial charges | 65/66B | - | €27 | +€27 | |
| Recurring financial charges | 65 | - | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | €9,621 | €74,096 | +€64,474 | +670.1% |
| Income taxes | 67/77 | €3,149 | €6,736 | +€3,587 | +113.9% |
| Profit (loss) for the period | 9904 | €6,472 | €67,360 | +€60,887 | +940.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,472 | €67,360 | +€60,887 | +940.8% |
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.