AURALBA: 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.
AURALBA
Largest movements
- Current investments -€20,000
down €20,000 (-22.2%), from €90,000 to €70,000
- Cash -€2,124
down €2,124 (-25.6%), from €8,307 to €6,183
mainly Contributions, distributions and other (-€30,005) and Receivables within one year (-€524)
- Tangible fixed assets -€1,483
down €1,483 (-25.4%), from €5,831 to €4,348
- Reserves -€23,714
down €23,714 (-24.4%), from €97,138 to €73,424
- Gross operating margin -€18,403
down €18,403 (-63.7%), from €28,877 to €10,474
- Taxes -€4,859
down €4,859 (-60.2%), from €8,069 to €3,210
- Financial income -€1,111
down €1,111 (-41.6%), from €2,667 to €1,556
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 | €109,777 | €86,305 | -€23,472 | -21.4% |
| Fixed assets | 21/28 | €6,614 | €4,825 | -€1,789 | -27.0% |
| Intangible fixed assets | 21 | €783 | €478 | -€306 | -39.0% |
| Tangible fixed assets | 22/27 | €5,831 | €4,348 | -€1,483 | -25.4% |
| Furniture and vehicles | 24 | €5,831 | €4,348 | -€1,483 | -25.4% |
| Current assets | 29/58 | €103,163 | €81,480 | -€21,683 | -21.0% |
| Amounts receivable within one year | 40/41 | €3,944 | €4,468 | +€524 | +13.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,944 | €4,468 | +€524 | +13.3% |
| Current investments | 50/53 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Cash at bank and in hand | 54/58 | €8,307 | €6,183 | -€2,124 | -25.6% |
| Deferred charges and accrued income | 490/1 | €912 | €830 | -€83 | -9.1% |
| Total equity and liabilities | 10/49 | €109,777 | €86,305 | -€23,472 | -21.4% |
| Equity | 10/15 | €107,138 | €83,424 | -€23,714 | -22.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €97,138 | €73,424 | -€23,714 | -24.4% |
| Distributable reserves | 133 | €97,138 | €73,424 | -€23,714 | -24.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,639 | €2,881 | +€242 | +9.2% |
| Amounts payable within one year | 42/48 | €2,626 | €2,868 | +€242 | +9.2% |
| Trade debts | 44 | €13 | €400 | +€387 | +2996.3% |
| Suppliers | 440/4 | €13 | €400 | +€387 | +2996.3% |
| Taxes, remuneration and social security | 45 | €2,613 | €2,469 | -€144 | -5.5% |
| Taxes | 450/3 | €2,613 | €2,469 | -€144 | -5.5% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €1,789 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €28,877 | €10,474 | -€18,403 | -63.7% |
| Operating profit (loss) | 9901 | €26,560 | €8,141 | -€18,419 | -69.3% |
| Financial income | 75/76B | €2,667 | €1,556 | -€1,111 | -41.6% |
| Recurring financial income | 75 | €2,667 | €1,556 | -€1,111 | -41.6% |
| Financial charges | 65/66B | €227 | €197 | -€30 | -13.3% |
| Recurring financial charges | 65 | €227 | €197 | -€30 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €29,000 | €9,500 | -€19,500 | -67.2% |
| Income taxes | 67/77 | €8,069 | €3,210 | -€4,859 | -60.2% |
| Profit (loss) for the period | 9904 | €20,931 | €6,291 | -€14,640 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,931 | €6,291 | -€14,640 | -69.9% |
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 6 October 2026 via checked.be.