AURBYS: 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.
AURBYS
Largest movements
- Cash +€756,105
up €756,105 (+459.6%), from €164,530 to €920,635
mainly Stocks and contracts (+€742,126) and Net result for the year (+€19,436)
- Stocks and contracts -€742,126
no longer reported in 2025 (was €742,126)
- Reserves +€19,430
up €19,430 (+8.4%), from €231,876 to €251,306
of which Distributable reserves: +€19,430
- Gross operating margin -€3,255
down €3,255 (-12.2%), from €26,719 to €23,464
- Taxes +€1,602
up €1,602 (+225.4%), from €711 to €2,312
- Financial charges +€457
up €457 (+476.2%), from €96 to €553
- Depreciation +€365
up €365 (+957.8%), from €38 to €403
- Other operating charges +€325
up €325 (+74.8%), from €435 to €760
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 | €910,746 | €931,275 | +€20,529 | +2.3% |
| Fixed assets | 21/28 | €1,337 | €1,469 | +€132 | +9.9% |
| Tangible fixed assets | 22/27 | €1,337 | €1,469 | +€132 | +9.9% |
| Furniture and vehicles | 24 | €1,337 | €1,469 | +€132 | +9.9% |
| Current assets | 29/58 | €909,408 | €929,806 | +€20,397 | +2.2% |
| Stocks and contracts in progress | 3 | €742,126 | - | -€742,126 | |
| Stocks | 30/36 | €742,126 | - | -€742,126 | |
| Amounts receivable within one year | 40/41 | €1,263 | €8,376 | +€7,113 | +563.2% |
| Trade receivables | 40 | - | €3,303 | +€3,303 | |
| Other amounts receivable | 41 | €1,263 | €5,073 | +€3,810 | +301.6% |
| Cash at bank and in hand | 54/58 | €164,530 | €920,635 | +€756,105 | +459.6% |
| Deferred charges and accrued income | 490/1 | €1,490 | €795 | -€695 | -46.7% |
| Total equity and liabilities | 10/49 | €910,746 | €931,275 | +€20,529 | +2.3% |
| Equity | 10/15 | €903,594 | €923,030 | +€19,436 | +2.2% |
| Contributions | 10/11 | €575,000 | €575,000 | = | 0.0% |
| Reserves | 13 | €231,876 | €251,306 | +€19,430 | +8.4% |
| Non-distributable reserves | 130/1 | €17,976 | €17,976 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,976 | €17,976 | = | 0.0% |
| Distributable reserves | 133 | €213,900 | €233,330 | +€19,430 | +9.1% |
| Profit (loss) carried forward | 14 | €96,718 | €96,723 | +€6 | 0.0% |
| Amounts payable | 17/49 | €7,152 | €8,245 | +€1,094 | +15.3% |
| Amounts payable within one year | 42/48 | €7,152 | €8,245 | +€1,094 | +15.3% |
| Trade debts | 44 | €1,765 | €129 | -€1,636 | -92.7% |
| Suppliers | 440/4 | €1,765 | €129 | -€1,636 | -92.7% |
| Taxes, remuneration and social security | 45 | €355 | €2,305 | +€1,950 | +548.7% |
| Taxes | 450/3 | €355 | €2,305 | +€1,950 | +548.7% |
| Other amounts payable | 47/48 | €5,031 | €5,811 | +€780 | +15.5% |
| Non-recurring operating income | 76A | €64,845 | €36,212 | -€28,633 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €403 | +€365 | +957.8% |
| Other operating charges | 640/8 | €435 | €760 | +€325 | +74.8% |
| Gross operating margin | 9900 | €26,719 | €23,464 | -€3,255 | -12.2% |
| Operating profit (loss) | 9901 | €26,246 | €22,301 | -€3,946 | -15.0% |
| Financial charges | 65/66B | €96 | €553 | +€457 | +476.2% |
| Recurring financial charges | 65 | €96 | €553 | +€457 | +476.2% |
| Profit (loss) for the period before taxes | 9903 | €26,150 | €21,748 | -€4,402 | -16.8% |
| Income taxes | 67/77 | €711 | €2,312 | +€1,602 | +225.4% |
| Profit (loss) for the period | 9904 | €25,440 | €19,436 | -€6,004 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,440 | €19,436 | -€6,004 | -23.6% |
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 12 October 2026 via checked.be.