AURA-SENSS: 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-SENSS
Largest movements
- Receivables within one year +€24,055
up €24,055 (+22.0%), from €109,405 to €133,460
of which Other amounts receivable: +€21,223
- Stocks and contracts -€13,244
down €13,244 (-62.9%), from €21,044 to €7,800
- Cash +€2,818
up €2,818 (+229%), from €1,230 to €4,048
mainly Stocks and contracts (+€13,244) and Tax, wage and social debts (+€11,919)
- Tax, wage and social debts +€11,919
up €11,919 (+50.7%), from €23,499 to €35,418
of which Taxes: +€12,251
- Current portion of long-term debt +€4,096
up €4,096 (+49.6%), from €8,250 to €12,346
- Reserves -€3,269
down €3,269 (-9.2%), from €35,508 to €32,239
of which Distributable reserves: -€3,269
- Gross operating margin -€10,184
down €10,184 (-25.8%), from €39,483 to €29,300
- Taxes +€7,067
up €7,067 (+127%), from €5,572 to €12,638
- Depreciation -€6,080
down €6,080 (-92.3%), from €6,586 to €506
- Financial charges +€3,154
up €3,154 (+107%), from €2,939 to €6,093
- Other operating charges +€2,167
up €2,167 (+70.1%), from €3,091 to €5,258
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 | €136,945 | €150,980 | +€14,035 | +10.2% |
| Fixed assets | 21/28 | €2,468 | €2,744 | +€276 | +11.2% |
| Tangible fixed assets | 22/27 | €368 | €644 | +€276 | +74.9% |
| Plant, machinery and equipment | 23 | €0 | €644 | +€644 | |
| Furniture and vehicles | 24 | €368 | - | -€368 | |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €134,476 | €148,236 | +€13,759 | +10.2% |
| Stocks and contracts in progress | 3 | €21,044 | €7,800 | -€13,244 | -62.9% |
| Stocks | 30/36 | €21,044 | €7,800 | -€13,244 | -62.9% |
| Amounts receivable within one year | 40/41 | €109,405 | €133,460 | +€24,055 | +22.0% |
| Trade receivables | 40 | €39,575 | €42,406 | +€2,831 | +7.2% |
| Other amounts receivable | 41 | €69,830 | €91,054 | +€21,223 | +30.4% |
| Cash at bank and in hand | 54/58 | €1,230 | €4,048 | +€2,818 | +229% |
| Deferred charges and accrued income | 490/1 | €2,798 | €2,927 | +€130 | +4.6% |
| Total equity and liabilities | 10/49 | €136,945 | €150,980 | +€14,035 | +10.2% |
| Equity | 10/15 | €85,508 | €82,239 | -€3,269 | -3.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €35,508 | €32,239 | -€3,269 | -9.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €30,508 | €27,239 | -€3,269 | -10.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €51,437 | €68,741 | +€17,304 | +33.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €51,437 | €68,741 | +€17,304 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €8,250 | €12,346 | +€4,096 | +49.6% |
| Financial debts | 43 | €4,360 | €4,848 | +€488 | +11.2% |
| Credit institutions | 430/8 | €4,360 | €4,848 | +€488 | +11.2% |
| Trade debts | 44 | €15,328 | €16,129 | +€800 | +5.2% |
| Suppliers | 440/4 | €15,328 | €16,129 | +€800 | +5.2% |
| Taxes, remuneration and social security | 45 | €23,499 | €35,418 | +€11,919 | +50.7% |
| Taxes | 450/3 | €22,400 | €34,651 | +€12,251 | +54.7% |
| Remuneration and social security | 454/9 | €1,099 | €767 | -€332 | -30.2% |
| Remuneration, social security and pensions | 62 | €11,956 | €11,360 | -€597 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,586 | €506 | -€6,080 | -92.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €704 | +€704 | |
| Other operating charges | 640/8 | €3,091 | €5,258 | +€2,167 | +70.1% |
| Non-recurring operating charges | 66A | €4,672 | - | -€4,672 | |
| Gross operating margin | 9900 | €39,483 | €29,300 | -€10,184 | -25.8% |
| Operating profit (loss) | 9901 | €13,179 | €11,472 | -€1,707 | -13.0% |
| Financial income | 75/76B | €1,964 | €3,990 | +€2,026 | +103% |
| Recurring financial income | 75 | €1,964 | €3,990 | +€2,026 | +103% |
| Financial charges | 65/66B | €2,939 | €6,093 | +€3,154 | +107% |
| Recurring financial charges | 65 | €2,939 | €6,093 | +€3,154 | +107% |
| Profit (loss) for the period before taxes | 9903 | €12,205 | €9,370 | -€2,835 | -23.2% |
| Income taxes | 67/77 | €5,572 | €12,638 | +€7,067 | +127% |
| Profit (loss) for the period | 9904 | €6,633 | -€3,269 | -€9,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,633 | -€3,269 | -€9,902 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.