AURA STUDIO.BRUSSELS: 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 STUDIO.BRUSSELS
Largest movements
- Cash -€38,739
down €38,739 (-26.9%), from €144,276 to €105,537
mainly Contributions, distributions and other (-€93,546) and Trade debts (-€29,699)
- Deferred charges and accrued income +€20,896
up €20,896 (+828%), from €2,524 to €23,420
- Tangible fixed assets +€15,608
up €15,608 (+76.2%), from €20,474 to €36,082
of which Furniture and vehicles: +€11,761
- Receivables within one year -€14,888
down €14,888 (-16.0%), from €93,067 to €78,179
of which Other amounts receivable: -€32,415
- Intangible fixed assets +€3,290
new in 2025: €3,290
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€34,031
down €34,031 (-42.8%), from €79,442 to €45,410
- Trade debts -€29,699
down €29,699 (-86.7%), from €34,260 to €4,561
- Tax, wage and social debts +€9,897
up €9,897 (+29.5%), from €33,583 to €43,479
- Gross operating margin -€8,434
down €8,434 (-8.5%), from €99,781 to €91,347
- Taxes -€3,344
down €3,344 (-16.9%), from €19,830 to €16,486
- Depreciation +€2,699
up €2,699 (+46.7%), from €5,780 to €8,479
- Staff costs +€1,520
up €1,520 (+122%), from €1,244 to €2,764
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 | €270,341 | €256,507 | -€13,834 | -5.1% |
| Fixed assets | 21/28 | €30,474 | €49,372 | +€18,898 | +62.0% |
| Intangible fixed assets | 21 | - | €3,290 | +€3,290 | |
| Tangible fixed assets | 22/27 | €20,474 | €36,082 | +€15,608 | +76.2% |
| Plant, machinery and equipment | 23 | €386 | €4,233 | +€3,847 | +996% |
| Furniture and vehicles | 24 | €20,087 | €31,848 | +€11,761 | +58.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €239,868 | €207,136 | -€32,732 | -13.6% |
| Amounts receivable within one year | 40/41 | €93,067 | €78,179 | -€14,888 | -16.0% |
| Trade receivables | 40 | €56,905 | €74,431 | +€17,527 | +30.8% |
| Other amounts receivable | 41 | €36,163 | €3,748 | -€32,415 | -89.6% |
| Cash at bank and in hand | 54/58 | €144,276 | €105,537 | -€38,739 | -26.9% |
| Deferred charges and accrued income | 490/1 | €2,524 | €23,420 | +€20,896 | +828% |
| Total equity and liabilities | 10/49 | €270,341 | €256,507 | -€13,834 | -5.1% |
| Equity | 10/15 | €202,499 | €168,467 | -€34,031 | -16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €118,057 | €118,057 | = | 0.0% |
| Distributable reserves | 133 | €118,057 | €118,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,442 | €45,410 | -€34,031 | -42.8% |
| Amounts payable | 17/49 | €67,843 | €88,040 | +€20,198 | +29.8% |
| Amounts payable within one year | 42/48 | €67,843 | €88,040 | +€20,198 | +29.8% |
| Trade debts | 44 | €34,260 | €4,561 | -€29,699 | -86.7% |
| Suppliers | 440/4 | €34,260 | €4,561 | -€29,699 | -86.7% |
| Taxes, remuneration and social security | 45 | €33,583 | €43,479 | +€9,897 | +29.5% |
| Taxes | 450/3 | €33,583 | €43,479 | +€9,897 | +29.5% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Non-recurring operating income | 76A | - | €8,042 | +€8,042 | |
| Remuneration, social security and pensions | 62 | €1,244 | €2,764 | +€1,520 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,780 | €8,479 | +€2,699 | +46.7% |
| Other operating charges | 640/8 | - | €202 | +€202 | |
| Non-recurring operating charges | 66A | €4,972 | €4,478 | -€494 | -9.9% |
| Gross operating margin | 9900 | €99,781 | €91,347 | -€8,434 | -8.5% |
| Operating profit (loss) | 9901 | €87,786 | €75,423 | -€12,362 | -14.1% |
| Financial income | 75/76B | €690 | €835 | +€146 | +21.1% |
| Recurring financial income | 75 | €690 | €835 | +€146 | +21.1% |
| Financial charges | 65/66B | €687 | €258 | -€429 | -62.4% |
| Recurring financial charges | 65 | €687 | €258 | -€429 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €87,788 | €76,000 | -€11,788 | -13.4% |
| Income taxes | 67/77 | €19,830 | €16,486 | -€3,344 | -16.9% |
| Profit (loss) for the period | 9904 | €67,958 | €59,514 | -€8,444 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,958 | €59,514 | -€8,444 | -12.4% |
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 18 October 2026 via checked.be.