AURALIS: 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.
AURALIS
Largest movements
- Tangible fixed assets +€42,936
up €42,936 (+855%), from €5,020 to €47,956
of which Leasing and similar rights: +€44,210
- Receivables within one year -€15,741
down €15,741 (-15.3%), from €102,945 to €87,203
of which Other amounts receivable: -€11,039
- Deferred charges and accrued income -€2,099
down €2,099 (-42.5%), from €4,933 to €2,834
- Debts after one year +€24,205
new in 2025: €24,205
- Current portion of long-term debt +€8,194
new in 2025: €8,194
- Trade debts -€3,915
down €3,915 (-55.0%), from €7,113 to €3,198
- Reserves -€2,500
no longer reported in 2025 (was €2,500)
- Financial income +€10,527
up €10,527 (+485%), from €2,170 to €12,697
of which Non-recurring financial income: +€11,548
- Gross operating margin -€8,376
down €8,376 (-5.5%), from €151,042 to €142,666
- Depreciation +€4,890
up €4,890 (+195%), from €2,511 to €7,401
- Other operating charges +€3,533
up €3,533 (+366%), from €965 to €4,498
- Taxes -€3,527
down €3,527 (-10.2%), from €34,434 to €30,907
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 | €172,748 | €197,531 | +€24,783 | +14.3% |
| Fixed assets | 21/28 | €5,635 | €48,571 | +€42,936 | +762% |
| Tangible fixed assets | 22/27 | €5,020 | €47,956 | +€42,936 | +855% |
| Furniture and vehicles | 24 | €3,847 | €3,009 | -€837 | -21.8% |
| Leasing and similar rights | 25 | - | €44,210 | +€44,210 | |
| Other tangible fixed assets | 26 | €1,174 | €736 | -€437 | -37.2% |
| Financial fixed assets | 28 | €615 | €615 | = | 0.0% |
| Current assets | 29/58 | €167,112 | €148,960 | -€18,152 | -10.9% |
| Amounts receivable within one year | 40/41 | €102,945 | €87,203 | -€15,741 | -15.3% |
| Trade receivables | 40 | €74,736 | €70,034 | -€4,702 | -6.3% |
| Other amounts receivable | 41 | €28,209 | €17,169 | -€11,039 | -39.1% |
| Cash at bank and in hand | 54/58 | €59,235 | €58,923 | -€312 | -0.5% |
| Deferred charges and accrued income | 490/1 | €4,933 | €2,834 | -€2,099 | -42.5% |
| Total equity and liabilities | 10/49 | €172,748 | €197,531 | +€24,783 | +14.3% |
| Equity | 10/15 | €27,500 | €25,000 | -€2,500 | -9.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €2,500 | - | -€2,500 | |
| Amounts payable | 17/49 | €145,248 | €172,531 | +€27,283 | +18.8% |
| Amounts payable after more than one year | 17 | - | €24,205 | +€24,205 | |
| Financial debts | 170/4 | - | €24,205 | +€24,205 | |
| Amounts payable within one year | 42/48 | €145,248 | €147,851 | +€2,603 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,194 | +€8,194 | |
| Financial debts | 43 | €95 | €346 | +€251 | +266% |
| Credit institutions | 430/8 | €95 | €346 | +€251 | +266% |
| Trade debts | 44 | €7,113 | €3,198 | -€3,915 | -55.0% |
| Suppliers | 440/4 | €7,113 | €3,198 | -€3,915 | -55.0% |
| Taxes, remuneration and social security | 45 | €23,766 | €22,022 | -€1,744 | -7.3% |
| Taxes | 450/3 | €23,766 | €22,022 | -€1,744 | -7.3% |
| Other amounts payable | 47/48 | €114,274 | €114,092 | -€183 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €475 | +€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,511 | €7,401 | +€4,890 | +195% |
| Other operating charges | 640/8 | €965 | €4,498 | +€3,533 | +366% |
| Gross operating margin | 9900 | €151,042 | €142,666 | -€8,376 | -5.5% |
| Operating profit (loss) | 9901 | €147,566 | €130,767 | -€16,798 | -11.4% |
| Financial income | 75/76B | €2,170 | €12,697 | +€10,527 | +485% |
| Recurring financial income | 75 | €2,170 | €1,149 | -€1,021 | -47.1% |
| Non-recurring financial income | 76B | - | €11,548 | +€11,548 | |
| Financial charges | 65/66B | €1,027 | €966 | -€61 | -5.9% |
| Recurring financial charges | 65 | €1,027 | €966 | -€61 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €148,709 | €142,499 | -€6,210 | -4.2% |
| Income taxes | 67/77 | €34,434 | €30,907 | -€3,527 | -10.2% |
| Profit (loss) for the period | 9904 | €114,274 | €111,592 | -€2,683 | -2.3% |
| Transfer from tax-exempt reserves | 789 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,274 | €114,092 | -€183 | -0.2% |
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 14 October 2026 via checked.be.