AUREL ENGINEERING: 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.
AUREL ENGINEERING
Largest movements
- Cash -€16,095
down €16,095 (-32.3%), from €49,768 to €33,673
- Stocks and contracts -€9,950
no longer reported in 2025 (was €9,950)
of which Contracts in progress: -€8,450
- Receivables within one year +€5,456
up €5,456 (+14.3%), from €38,120 to €43,576
of which Other amounts receivable: +€39,566
- Trade debts -€24,103
down €24,103 (-87.6%), from €27,506 to €3,403
- Profit (loss) carried forward +€20,159
up €20,159 (+57.9%), from €34,792 to €54,951
- Tax, wage and social debts -€15,314
no longer reported in 2025 (was €15,314)
- Other debts -€3,381
down €3,381 (-61.1%), from €5,534 to €2,153
- Accrued charges and deferred income +€1,010
up €1,010 (+107.5%), from €940 to €1,950
- Gross operating margin -€38,468
down €38,468 (-99.1%), from €38,814 to €346
- Taxes -€9,606
down €9,606 (-96.5%), from €9,959 to €353
- Financial income +€595
up €595 (+6811.7%), from €9 to €604
- Depreciation -€496
no longer reported in 2025 (was €496)
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,227 | €77,599 | -€21,628 | -21.8% |
| Fixed assets | 21/28 | €846 | €350 | -€496 | -58.6% |
| Tangible fixed assets | 22/27 | €496 | - | -€496 | |
| Furniture and vehicles | 24 | €496 | - | -€496 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €98,381 | €77,249 | -€21,132 | -21.5% |
| Stocks and contracts in progress | 3 | €9,950 | - | -€9,950 | |
| Stocks | 30/36 | €1,500 | - | -€1,500 | |
| Contracts in progress | 37 | €8,450 | - | -€8,450 | |
| Amounts receivable within one year | 40/41 | €38,120 | €43,576 | +€5,456 | +14.3% |
| Trade receivables | 40 | €34,110 | - | -€34,110 | |
| Other amounts receivable | 41 | €4,010 | €43,576 | +€39,566 | +986.6% |
| Cash at bank and in hand | 54/58 | €49,768 | €33,673 | -€16,095 | -32.3% |
| Deferred charges and accrued income | 490/1 | €542 | - | -€542 | |
| Total equity and liabilities | 10/49 | €99,227 | €77,599 | -€21,628 | -21.8% |
| Equity | 10/15 | €49,934 | €70,093 | +€20,159 | +40.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €2,141 | €2,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,141 | €2,141 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,141 | €2,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,792 | €54,951 | +€20,159 | +57.9% |
| Amounts payable | 17/49 | €49,293 | €7,506 | -€41,787 | -84.8% |
| Amounts payable within one year | 42/48 | €48,354 | €5,556 | -€42,797 | -88.5% |
| Trade debts | 44 | €27,506 | €3,403 | -€24,103 | -87.6% |
| Suppliers | 440/4 | €27,506 | €3,403 | -€24,103 | -87.6% |
| Taxes, remuneration and social security | 45 | €15,314 | - | -€15,314 | |
| Taxes | 450/3 | €15,314 | - | -€15,314 | |
| Other amounts payable | 47/48 | €5,534 | €2,153 | -€3,381 | -61.1% |
| Accrued charges and deferred income | 492/3 | €940 | €1,950 | +€1,010 | +107.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | - | -€496 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €38,814 | €346 | -€38,468 | -99.1% |
| Operating profit (loss) | 9901 | €38,318 | €296 | -€38,023 | -99.2% |
| Financial income | 75/76B | €9 | €604 | +€595 | +6811.7% |
| Recurring financial income | 75 | €9 | €604 | +€595 | +6811.7% |
| Financial charges | 65/66B | €82 | €114 | +€33 | +40.2% |
| Recurring financial charges | 65 | €82 | €114 | +€33 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €38,245 | €785 | -€37,460 | -97.9% |
| Income taxes | 67/77 | €9,959 | €353 | -€9,606 | -96.5% |
| Profit (loss) for the period | 9904 | €28,287 | €433 | -€27,854 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,287 | €433 | -€27,854 | -98.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2021 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.