AURA PROJECTS: 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 PROJECTS
Largest movements
- Stocks and contracts +€676,712
up €676,712 (+12.1%), from €5.6m to €6.3m
- Receivables within one year +€150,251
up €150,251 (+15.5%), from €967,189 to €1.1m
of which Other amounts receivable: +€409,312
- Short-term financial debts +€931,722
up €931,722 (+23.2%), from €4.0m to €5.0m
- Debts after one year -€717,666
down €717,666 (-67.4%), from €1.1m to €347,397
of which Financial debts: -€717,666
- Profit (loss) carried forward +€464,394
up €464,394 (+26.9%), from €1.7m to €2.2m
- Tax, wage and social debts +€331,542
up €331,542 (+103.6%), from €320,133 to €651,676
- Accrued charges and deferred income -€180,000
down €180,000 (-48.9%), from €367,858 to €187,858
- Gross operating margin -€667,967
down €667,967 (-42.7%), from €1.6m to €894,960
- Taxes -€140,191
down €140,191 (-43.8%), from €320,133 to €179,942
- Financial charges -€87,346
down €87,346 (-31.2%), from €279,967 to €192,621
of which Financial charges: -€87,346
- Other operating charges -€36,047
down €36,047 (-50.0%), from €72,109 to €36,062
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 | €10,254,298 | €11,129,376 | +€875,079 | +8.5% |
| Fixed assets | 21/28 | €3,543,519 | €3,516,852 | -€26,666 | -0.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,095,919 | €1,069,252 | -€26,666 | -2.4% |
| Land and buildings | 22 | €1,095,919 | €1,069,252 | -€26,666 | -2.4% |
| Financial fixed assets | 28 | €2,447,600 | €2,447,600 | = | 0.0% |
| Current assets | 29/58 | €6,710,779 | €7,612,524 | +€901,745 | +13.4% |
| Stocks and contracts in progress | 3 | €5,573,869 | €6,250,581 | +€676,712 | +12.1% |
| Stocks | 30/36 | €5,573,869 | €6,250,581 | +€676,712 | +12.1% |
| Amounts receivable within one year | 40/41 | €967,189 | €1,117,441 | +€150,251 | +15.5% |
| Trade receivables | 40 | €308,529 | €49,468 | -€259,061 | -84.0% |
| Other amounts receivable | 41 | €658,661 | €1,067,973 | +€409,312 | +62.1% |
| Cash at bank and in hand | 54/58 | €169,721 | €244,503 | +€74,782 | +44.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €10,254,298 | €11,129,376 | +€875,079 | +8.5% |
| Equity | 10/15 | €1,750,855 | €2,215,250 | +€464,394 | +26.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,723,355 | €2,187,750 | +€464,394 | +26.9% |
| Amounts payable | 17/49 | €8,503,442 | €8,914,127 | +€410,684 | +4.8% |
| Amounts payable after more than one year | 17 | €1,065,063 | €347,397 | -€717,666 | -67.4% |
| Financial debts | 170/4 | €1,056,063 | €338,397 | -€717,666 | -68.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,070,521 | €8,378,871 | +€1.3m | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €110,439 | €135,956 | +€25,517 | +23.1% |
| Financial debts | 43 | €4,024,646 | €4,956,368 | +€931,722 | +23.2% |
| Credit institutions | 430/8 | €4,024,646 | €4,956,368 | +€931,722 | +23.2% |
| Trade debts | 44 | €396,316 | €325,127 | -€71,189 | -18.0% |
| Suppliers | 440/4 | €396,316 | €325,127 | -€71,189 | -18.0% |
| Taxes, remuneration and social security | 45 | €320,133 | €651,676 | +€331,542 | +103.6% |
| Taxes | 450/3 | €320,133 | €651,676 | +€331,542 | +103.6% |
| Other amounts payable | 47/48 | €2,218,987 | €2,309,745 | +€90,757 | +4.1% |
| Accrued charges and deferred income | 492/3 | €367,858 | €187,858 | -€180,000 | -48.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,032 | €26,666 | -€9,365 | -26.0% |
| Other operating charges | 640/8 | €72,109 | €36,062 | -€36,047 | -50.0% |
| Gross operating margin | 9900 | €1,562,928 | €894,960 | -€667,967 | -42.7% |
| Operating profit (loss) | 9901 | €1,454,787 | €832,232 | -€622,555 | -42.8% |
| Financial income | 75/76B | €7 | €4,725 | +€4,718 | +65076.3% |
| Recurring financial income | 75 | €7 | €4,725 | +€4,718 | +65076.3% |
| Financial charges | 65/66B | €279,967 | €192,621 | -€87,346 | -31.2% |
| Recurring financial charges | 65 | €279,967 | €192,621 | -€87,346 | -31.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,174,827 | €644,336 | -€530,491 | -45.2% |
| Income taxes | 67/77 | €320,133 | €179,942 | -€140,191 | -43.8% |
| Profit (loss) for the period | 9904 | €854,694 | €464,394 | -€390,300 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €854,694 | €464,394 | -€390,300 | -45.7% |
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.