AURAME SAL: 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.
AURAME SAL
Largest movements
- Stocks and contracts -€19,045
no longer reported in 2025 (was €19,045)
- Receivables within one year +€821
up €821 (+18.8%), from €4,360 to €5,181
of which Other amounts receivable: +€4,955
- Cash -€439
down €439 (-70.9%), from €619 to €180
mainly Net result for the year (-€38,412) and Trade debts (-€6,026)
- Profit (loss) carried forward -€38,412
down €38,412 (-15.5%), from -€247,461 to -€285,873
- Other debts +€25,770
up €25,770 (+10.5%), from €244,928 to €270,699
- Trade debts -€6,026
down €6,026 (-81.0%), from €7,441 to €1,416
- Write-downs +€19,045
new in 2025: €19,045
- Gross operating margin +€13,885
up €13,885 (+43.9%), from -€31,647 to -€17,762
- Financial charges -€1,655
down €1,655 (-57.7%), from €2,868 to €1,214
- Other operating charges -€1,144
down €1,144 (-74.1%), from €1,544 to €400
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 | €24,028 | €5,361 | -€18,667 | -77.7% |
| Current assets | 29/58 | €24,028 | €5,361 | -€18,667 | -77.7% |
| Stocks and contracts in progress | 3 | €19,045 | - | -€19,045 | |
| Stocks | 30/36 | €19,045 | - | -€19,045 | |
| Amounts receivable within one year | 40/41 | €4,360 | €5,181 | +€821 | +18.8% |
| Trade receivables | 40 | €4,134 | - | -€4,134 | |
| Other amounts receivable | 41 | €225 | €5,181 | +€4,955 | +2,198% |
| Cash at bank and in hand | 54/58 | €619 | €180 | -€439 | -70.9% |
| Deferred charges and accrued income | 490/1 | €5 | - | -€5 | |
| Total equity and liabilities | 10/49 | €24,028 | €5,361 | -€18,667 | -77.7% |
| Equity | 10/15 | -€228,341 | -€266,753 | -€38,412 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €520 | €520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €520 | €520 | = | 0.0% |
| Reserves not available under the articles | 1311 | €520 | €520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247,461 | -€285,873 | -€38,412 | -15.5% |
| Amounts payable | 17/49 | €252,370 | €272,114 | +€19,745 | +7.8% |
| Amounts payable within one year | 42/48 | €252,370 | €272,114 | +€19,745 | +7.8% |
| Trade debts | 44 | €7,441 | €1,416 | -€6,026 | -81.0% |
| Suppliers | 440/4 | €7,441 | €1,416 | -€6,026 | -81.0% |
| Other amounts payable | 47/48 | €244,928 | €270,699 | +€25,770 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,045 | +€19,045 | |
| Other operating charges | 640/8 | €1,544 | €400 | -€1,144 | -74.1% |
| Gross operating margin | 9900 | -€31,647 | -€17,762 | +€13,885 | +43.9% |
| Operating profit (loss) | 9901 | -€33,191 | -€37,206 | -€4,016 | -12.1% |
| Financial income | 75/76B | €58 | €8 | -€50 | -86.3% |
| Recurring financial income | 75 | €58 | €8 | -€50 | -86.3% |
| Financial charges | 65/66B | €2,868 | €1,214 | -€1,655 | -57.7% |
| Recurring financial charges | 65 | €2,868 | €1,214 | -€1,655 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,001 | -€38,412 | -€2,411 | -6.7% |
| Profit (loss) for the period | 9904 | -€36,001 | -€38,412 | -€2,411 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,001 | -€38,412 | -€2,411 | -6.7% |
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 20 October 2026 via checked.be.