AURA EQUIPEMENTS: 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 EQUIPEMENTS
Largest movements
- Receivables within one year +€73,907
up €73,907 (+519%), from €14,254 to €88,160
of which Trade receivables: +€41,967
- Cash -€38,391
down €38,391 (-72.9%), from €52,632 to €14,241
mainly Receivables within one year (-€73,907) and Current portion of long-term debt (-€23,076)
- Tangible fixed assets -€13,501
down €13,501 (-54.9%), from €24,571 to €11,070
- Trade debts +€30,308
up €30,308 (+418%), from €7,243 to €37,552
- Current portion of long-term debt -€23,076
down €23,076 (-48.8%), from €47,292 to €24,216
- Profit (loss) carried forward +€20,255
up €20,255 (+55.8%), from -€36,301 to -€16,045
- Reserves -€10,271
down €10,271 (-17.5%), from €58,842 to €48,572
- Other debts +€7,727
up €7,727 (+304%), from €2,544 to €10,271
- Gross operating margin +€47,867
up €47,867 (+1,382%), from €3,464 to €51,332
- Other operating charges -€5,570
down €5,570 (-56.5%), from €9,858 to €4,288
- Depreciation -€4,868
down €4,868 (-26.5%), from €18,369 to €13,501
- Taxes +€4,163
up €4,163 (+1,024%), from €407 to €4,569
- Staff costs -€1,377
down €1,377 (-17.2%), from €7,997 to €6,620
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 | €99,271 | €121,285 | +€22,014 | +22.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €27,521 | €14,020 | -€13,501 | -49.1% |
| Tangible fixed assets | 22/27 | €24,571 | €11,070 | -€13,501 | -54.9% |
| Furniture and vehicles | 24 | €24,571 | €11,070 | -€13,501 | -54.9% |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €71,750 | €107,265 | +€35,515 | +49.5% |
| Stocks and contracts in progress | 3 | €4,864 | €4,864 | = | 0.0% |
| Stocks | 30/36 | €4,864 | €4,864 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,254 | €88,160 | +€73,907 | +519% |
| Trade receivables | 40 | €11,349 | €53,316 | +€41,967 | +370% |
| Other amounts receivable | 41 | €2,904 | €34,844 | +€31,940 | +1,100% |
| Cash at bank and in hand | 54/58 | €52,632 | €14,241 | -€38,391 | -72.9% |
| Total equity and liabilities | 10/49 | €99,271 | €121,285 | +€22,014 | +22.2% |
| Equity | 10/15 | €22,542 | €32,526 | +€9,985 | +44.3% |
| Reserves | 13 | €58,842 | €48,572 | -€10,271 | -17.5% |
| Distributable reserves | 133 | €58,842 | €48,572 | -€10,271 | -17.5% |
| Profit (loss) carried forward | 14 | -€36,301 | -€16,045 | +€20,255 | +55.8% |
| Amounts payable | 17/49 | €76,729 | €88,759 | +€12,029 | +15.7% |
| Amounts payable after more than one year | 17 | €15,118 | €8,033 | -€7,085 | -46.9% |
| Financial debts | 170/4 | €15,118 | €8,033 | -€7,085 | -46.9% |
| Amounts payable within one year | 42/48 | €61,611 | €80,725 | +€19,114 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €47,292 | €24,216 | -€23,076 | -48.8% |
| Trade debts | 44 | €7,243 | €37,552 | +€30,308 | +418% |
| Suppliers | 440/4 | €7,243 | €37,552 | +€30,308 | +418% |
| Advances received on contracts in progress | 46 | - | €2,780 | +€2,780 | |
| Taxes, remuneration and social security | 45 | €4,532 | €5,907 | +€1,375 | +30.3% |
| Taxes | 450/3 | €945 | €4,995 | +€4,050 | +429% |
| Remuneration and social security | 454/9 | €3,587 | €913 | -€2,675 | -74.6% |
| Other amounts payable | 47/48 | €2,544 | €10,271 | +€7,727 | +304% |
| Remuneration, social security and pensions | 62 | €7,997 | €6,620 | -€1,377 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,369 | €13,501 | -€4,868 | -26.5% |
| Other operating charges | 640/8 | €9,858 | €4,288 | -€5,570 | -56.5% |
| Gross operating margin | 9900 | €3,464 | €51,332 | +€47,867 | +1,382% |
| Operating profit (loss) | 9901 | -€32,759 | €26,922 | +€59,681 | |
| Financial income | 75/76B | €417 | €835 | +€418 | +100% |
| Recurring financial income | 75 | €417 | €835 | +€418 | +100% |
| Financial charges | 65/66B | €3,552 | €2,933 | -€619 | -17.4% |
| Recurring financial charges | 65 | €3,552 | €2,933 | -€619 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,894 | €24,825 | +€60,719 | |
| Income taxes | 67/77 | €407 | €4,569 | +€4,163 | +1,024% |
| Profit (loss) for the period | 9904 | -€36,301 | €20,255 | +€56,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,301 | €20,255 | +€56,556 |
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 28 October 2026 via checked.be.