AURA METALS: what changed
Two fiscal 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 METALS
Largest movements
- Cash +€80,468
up €80,468 (+88.5%), from €90,901 to €171,368
mainly Trade debts (+€70,913) and Receivables within one year (+€41,308)
- Receivables within one year -€41,308
down €41,308 (-61.2%), from €67,480 to €26,172
of which Trade receivables: -€37,724
- Receivables after one year +€35,414
new in 2025: €35,414
- Stocks and contracts +€19,194
up €19,194 (+6.4%), from €300,753 to €319,947
- Trade debts +€70,913
up €70,913 (+111.7%), from €63,461 to €134,374
- Profit (loss) carried forward +€23,404
up €23,404 (+1332.0%), from €1,757 to €25,161
- Debts after one year -€21,172
down €21,172 (-14.7%), from €144,398 to €123,226
- Short-term financial debts +€11,160
up €11,160 (+3.3%), from €338,835 to €349,995
- Gross operating margin +€35,750
up €35,750 (+72.7%), from €49,165 to €84,916
- Depreciation +€11,162
up €11,162 (+74.3%), from €15,016 to €26,178
- Taxes +€5,882
new in 2025: €5,882
- Financial charges -€1,723
down €1,723 (-5.5%), from €31,071 to €29,348
- Other operating charges -€1,030
down €1,030 (-77.9%), from €1,321 to €291
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 | €691,835 | €786,153 | +€94,318 | +13.6% |
| Fixed assets | 21/28 | €232,701 | €233,251 | +€550 | +0.2% |
| Tangible fixed assets | 22/27 | €215,907 | €216,457 | +€550 | +0.3% |
| Plant, machinery and equipment | 23 | €210,139 | €196,217 | -€13,922 | -6.6% |
| Furniture and vehicles | 24 | €1,960 | €14,122 | +€12,162 | +620.5% |
| Other tangible fixed assets | 26 | €3,808 | €6,118 | +€2,309 | +60.6% |
| Financial fixed assets | 28 | €16,794 | €16,794 | = | 0.0% |
| Current assets | 29/58 | €459,134 | €552,902 | +€93,768 | +20.4% |
| Amounts receivable after more than one year | 29 | - | €35,414 | +€35,414 | |
| Other amounts receivable | 291 | - | €35,414 | +€35,414 | |
| Stocks and contracts in progress | 3 | €300,753 | €319,947 | +€19,194 | +6.4% |
| Stocks | 30/36 | €300,753 | €319,947 | +€19,194 | +6.4% |
| Amounts receivable within one year | 40/41 | €67,480 | €26,172 | -€41,308 | -61.2% |
| Trade receivables | 40 | €61,396 | €23,672 | -€37,724 | -61.4% |
| Other amounts receivable | 41 | €6,084 | €2,500 | -€3,584 | -58.9% |
| Cash at bank and in hand | 54/58 | €90,901 | €171,368 | +€80,468 | +88.5% |
| Total equity and liabilities | 10/49 | €691,835 | €786,153 | +€94,318 | +13.6% |
| Equity | 10/15 | €101,757 | €125,161 | +€23,404 | +23.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,757 | €25,161 | +€23,404 | +1332.0% |
| Amounts payable | 17/49 | €590,078 | €660,992 | +€70,914 | +12.0% |
| Amounts payable after more than one year | 17 | €144,398 | €123,226 | -€21,172 | -14.7% |
| Financial debts | 170/4 | €144,398 | €123,226 | -€21,172 | -14.7% |
| Amounts payable within one year | 42/48 | €445,680 | €537,766 | +€92,086 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €28,830 | €33,344 | +€4,514 | +15.7% |
| Financial debts | 43 | €338,835 | €349,995 | +€11,160 | +3.3% |
| Credit institutions | 430/8 | €338,835 | €349,995 | +€11,160 | +3.3% |
| Trade debts | 44 | €63,461 | €134,374 | +€70,913 | +111.7% |
| Suppliers | 440/4 | €63,461 | €134,374 | +€70,913 | +111.7% |
| Taxes, remuneration and social security | 45 | - | €6,828 | +€6,828 | |
| Taxes | 450/3 | - | €6,828 | +€6,828 | |
| Other amounts payable | 47/48 | €14,554 | €13,226 | -€1,328 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,016 | €26,178 | +€11,162 | +74.3% |
| Other operating charges | 640/8 | €1,321 | €291 | -€1,030 | -77.9% |
| Gross operating margin | 9900 | €49,165 | €84,916 | +€35,750 | +72.7% |
| Operating profit (loss) | 9901 | €32,828 | €58,446 | +€25,618 | +78.0% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €31,071 | €29,348 | -€1,723 | -5.5% |
| Recurring financial charges | 65 | €31,071 | €29,348 | -€1,723 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,757 | €29,286 | +€27,529 | +1566.8% |
| Income taxes | 67/77 | - | €5,882 | +€5,882 | |
| Profit (loss) for the period | 9904 | €1,757 | €23,404 | +€21,647 | +1232.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,757 | €23,404 | +€21,647 | +1232.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.