AURAS: 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.
AURAS
Largest movements
- Receivables within one year +€150,840
up €150,840 (+122%), from €123,963 to €274,802
of which Trade receivables: +€141,653
- Tangible fixed assets +€13,081
up €13,081 (+34.8%), from €37,534 to €50,615
- Cash -€7,562
down €7,562 (-34.7%), from €21,800 to €14,238
mainly Receivables within one year (-€150,840) and Investment in fixed assets (net) (-€56,414)
- Reserves +€44,000
up €44,000 (+200%), from €22,000 to €66,000
- Tax, wage and social debts +€42,084
up €42,084 (+100%), from €42,064 to €84,148
of which Remuneration and social security: +€24,464
- Trade debts +€31,753
up €31,753 (+118%), from €26,892 to €58,644
- Accrued charges and deferred income +€14,555
new in 2025: €14,555
- Debts after one year +€12,370
up €12,370 (+115%), from €10,800 to €23,170
- Gross operating margin +€161,361
up €161,361 (+111%), from €144,828 to €306,189
- Staff costs +€115,149
up €115,149 (+180%), from €63,833 to €178,982
- Taxes +€21,012
up €21,012 (+180%), from €11,682 to €32,694
- Write-downs -€4,489
new in 2025: -€4,489
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 | €192,176 | €350,494 | +€158,318 | +82.4% |
| Fixed assets | 21/28 | €38,777 | €51,858 | +€13,081 | +33.7% |
| Tangible fixed assets | 22/27 | €37,534 | €50,615 | +€13,081 | +34.8% |
| Furniture and vehicles | 24 | €37,534 | €50,615 | +€13,081 | +34.8% |
| Financial fixed assets | 28 | €1,243 | €1,243 | = | 0.0% |
| Current assets | 29/58 | €153,399 | €298,636 | +€145,238 | +94.7% |
| Amounts receivable within one year | 40/41 | €123,963 | €274,802 | +€150,840 | +122% |
| Trade receivables | 40 | €120,222 | €261,874 | +€141,653 | +118% |
| Other amounts receivable | 41 | €3,741 | €12,928 | +€9,187 | +246% |
| Cash at bank and in hand | 54/58 | €21,800 | €14,238 | -€7,562 | -34.7% |
| Deferred charges and accrued income | 490/1 | €7,636 | €9,596 | +€1,960 | +25.7% |
| Total equity and liabilities | 10/49 | €192,176 | €350,494 | +€158,318 | +82.4% |
| Equity | 10/15 | €89,058 | €139,087 | +€50,030 | +56.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €66,000 | +€44,000 | +200% |
| Distributable reserves | 133 | €22,000 | €66,000 | +€44,000 | +200% |
| Profit (loss) carried forward | 14 | €64,058 | €70,087 | +€6,030 | +9.4% |
| Amounts payable | 17/49 | €103,118 | €211,407 | +€108,289 | +105% |
| Amounts payable after more than one year | 17 | €10,800 | €23,170 | +€12,370 | +115% |
| Financial debts | 170/4 | €10,800 | €23,170 | +€12,370 | +115% |
| Amounts payable within one year | 42/48 | €92,319 | €173,682 | +€81,363 | +88.1% |
| Current portion of amounts payable after more than one year | 42 | €21,527 | €30,849 | +€9,322 | +43.3% |
| Trade debts | 44 | €26,892 | €58,644 | +€31,753 | +118% |
| Suppliers | 440/4 | €26,892 | €58,644 | +€31,753 | +118% |
| Taxes, remuneration and social security | 45 | €42,064 | €84,148 | +€42,084 | +100% |
| Taxes | 450/3 | €21,853 | €39,473 | +€17,620 | +80.6% |
| Remuneration and social security | 454/9 | €20,211 | €44,675 | +€24,464 | +121% |
| Other amounts payable | 47/48 | €1,837 | €41 | -€1,796 | -97.8% |
| Accrued charges and deferred income | 492/3 | - | €14,555 | +€14,555 | |
| Remuneration, social security and pensions | 62 | €63,833 | €178,982 | +€115,149 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,791 | €43,334 | +€2,543 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,489 | -€4,489 | |
| Other operating charges | 640/8 | €3,609 | €3,634 | +€25 | +0.7% |
| Gross operating margin | 9900 | €144,828 | €306,189 | +€161,361 | +111% |
| Operating profit (loss) | 9901 | €36,595 | €84,728 | +€48,133 | +132% |
| Financial income | 75/76B | €4 | €0 | -€4 | -90.6% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -90.6% |
| Financial charges | 65/66B | €1,796 | €2,005 | +€209 | +11.7% |
| Recurring financial charges | 65 | €1,796 | €2,005 | +€209 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €34,803 | €82,723 | +€47,920 | +138% |
| Income taxes | 67/77 | €11,682 | €32,694 | +€21,012 | +180% |
| Profit (loss) for the period | 9904 | €23,121 | €50,030 | +€26,908 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €23,121 | €50,030 | +€26,908 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.