Auram: 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.
Auram
Largest movements
- Cash +€13,924
up €13,924 (+5.0%), from €280,805 to €294,728
mainly Other debts (+€246,959) and Net result for the year (+€20,063)
- Tangible fixed assets -€3,737
down €3,737 (-10.1%), from €37,033 to €33,296
of which Land and buildings: -€3,737
- Other debts +€246,959
up €246,959 (+1,685%), from €14,658 to €261,617
- Reserves -€240,833
down €240,833 (-83.6%), from €287,967 to €47,134
- Gross operating margin -€4,136
down €4,136 (-10.3%), from €40,075 to €35,939
- Taxes +€797
up €797 (+8.8%), from €9,071 to €9,868
- Depreciation -€629
down €629 (-14.4%), from €4,366 to €3,737
- Other operating charges +€467
up €467 (+67.9%), from €687 to €1,154
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 | €324,210 | €332,292 | +€8,082 | +2.5% |
| Fixed assets | 21/28 | €37,033 | €33,296 | -€3,737 | -10.1% |
| Tangible fixed assets | 22/27 | €37,033 | €33,296 | -€3,737 | -10.1% |
| Land and buildings | 22 | €37,033 | €33,296 | -€3,737 | -10.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €287,177 | €298,996 | +€11,819 | +4.1% |
| Amounts receivable within one year | 40/41 | €6,372 | €4,267 | -€2,105 | -33.0% |
| Trade receivables | 40 | €5,059 | €3,448 | -€1,611 | -31.8% |
| Other amounts receivable | 41 | €1,313 | €819 | -€494 | -37.6% |
| Cash at bank and in hand | 54/58 | €280,805 | €294,728 | +€13,924 | +5.0% |
| Total equity and liabilities | 10/49 | €324,210 | €332,292 | +€8,082 | +2.5% |
| Equity | 10/15 | €300,367 | €59,534 | -€240,833 | -80.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €287,967 | €47,134 | -€240,833 | -83.6% |
| Distributable reserves | 133 | €287,967 | €47,134 | -€240,833 | -83.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,843 | €272,758 | +€248,915 | +1,044% |
| Amounts payable within one year | 42/48 | €22,695 | €271,697 | +€249,002 | +1,097% |
| Trade debts | 44 | €3,310 | €4,813 | +€1,503 | +45.4% |
| Suppliers | 440/4 | €3,310 | €4,813 | +€1,503 | +45.4% |
| Taxes, remuneration and social security | 45 | €4,726 | €5,266 | +€540 | +11.4% |
| Taxes | 450/3 | €4,726 | €5,266 | +€540 | +11.4% |
| Other amounts payable | 47/48 | €14,658 | €261,617 | +€246,959 | +1,685% |
| Accrued charges and deferred income | 492/3 | €1,148 | €1,061 | -€86 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,366 | €3,737 | -€629 | -14.4% |
| Other operating charges | 640/8 | €687 | €1,154 | +€467 | +67.9% |
| Gross operating margin | 9900 | €40,075 | €35,939 | -€4,136 | -10.3% |
| Operating profit (loss) | 9901 | €35,022 | €31,047 | -€3,974 | -11.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,206 | €1,116 | -€90 | -7.4% |
| Recurring financial charges | 65 | €1,206 | €1,116 | -€90 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €33,816 | €29,931 | -€3,885 | -11.5% |
| Income taxes | 67/77 | €9,071 | €9,868 | +€797 | +8.8% |
| Profit (loss) for the period | 9904 | €24,744 | €20,063 | -€4,681 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,744 | €20,063 | -€4,681 | -18.9% |
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 24 October 2026 via checked.be.