Aurealis: what changed
Two fiscal 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.
Aurealis
Largest movements
- Cash -€92,692
down €92,692 (-68.8%), from €134,818 to €42,125
mainly Contributions, distributions and other (-€100,000) and Other debts (-€20,000)
- Receivables within one year +€2,286
up €2,286 (+12.1%), from €18,922 to €21,208
of which Other amounts receivable: +€2,874
- Reserves -€72,493
down €72,493 (-66.0%), from €109,806 to €37,313
- Other debts -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Write-downs +€54,000
new in 2025: €54,000
- Gross operating margin +€22,373
up €22,373 (+32.2%), from €69,539 to €91,913
- Taxes -€6,494
down €6,494 (-47.7%), from €13,621 to €7,126
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 | €157,650 | €66,433 | -€91,217 | -57.9% |
| Fixed assets | 21/28 | €3,212 | €1,896 | -€1,316 | -41.0% |
| Tangible fixed assets | 22/27 | €3,212 | €1,896 | -€1,316 | -41.0% |
| Plant, machinery and equipment | 23 | €608 | €0 | -€608 | -100.0% |
| Furniture and vehicles | 24 | €859 | €487 | -€372 | -43.3% |
| Other tangible fixed assets | 26 | €1,745 | €1,409 | -€336 | -19.3% |
| Current assets | 29/58 | €154,437 | €64,537 | -€89,901 | -58.2% |
| Stocks and contracts in progress | 3 | €497 | €398 | -€99 | -20.0% |
| Stocks | 30/36 | €497 | €398 | -€99 | -20.0% |
| Amounts receivable within one year | 40/41 | €18,922 | €21,208 | +€2,286 | +12.1% |
| Trade receivables | 40 | €16,543 | €15,955 | -€588 | -3.6% |
| Other amounts receivable | 41 | €2,379 | €5,253 | +€2,874 | +120.8% |
| Cash at bank and in hand | 54/58 | €134,818 | €42,125 | -€92,692 | -68.8% |
| Deferred charges and accrued income | 490/1 | €200 | €806 | +€605 | +302.3% |
| Total equity and liabilities | 10/49 | €157,650 | €66,433 | -€91,217 | -57.9% |
| Equity | 10/15 | €128,406 | €55,913 | -€72,493 | -56.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,806 | €37,313 | -€72,493 | -66.0% |
| Distributable reserves | 133 | €109,806 | €37,313 | -€72,493 | -66.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,244 | €10,520 | -€18,724 | -64.0% |
| Amounts payable within one year | 42/48 | €29,244 | €10,520 | -€18,724 | -64.0% |
| Trade debts | 44 | €333 | €1,792 | +€1,459 | +437.5% |
| Suppliers | 440/4 | €333 | €1,792 | +€1,459 | +437.5% |
| Taxes, remuneration and social security | 45 | €8,911 | €8,728 | -€183 | -2.0% |
| Taxes | 450/3 | €8,911 | €8,728 | -€183 | -2.0% |
| Other amounts payable | 47/48 | €20,000 | €0 | -€20,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,884 | €1,981 | -€903 | -31.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €54,000 | +€54,000 | |
| Other operating charges | 640/8 | €1,196 | €1,233 | +€36 | +3.0% |
| Gross operating margin | 9900 | €69,539 | €91,913 | +€22,373 | +32.2% |
| Operating profit (loss) | 9901 | €65,459 | €34,699 | -€30,760 | -47.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €72 | €66 | -€6 | -8.7% |
| Recurring financial charges | 65 | €72 | €66 | -€6 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €65,389 | €34,633 | -€30,755 | -47.0% |
| Income taxes | 67/77 | €13,621 | €7,126 | -€6,494 | -47.7% |
| Profit (loss) for the period | 9904 | €51,768 | €27,507 | -€24,261 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,768 | €27,507 | -€24,261 | -46.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.