AURELIGHT: 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.
AURELIGHT
Largest movements
- Receivables within one year -€4,441
down €4,441 (-3.7%), from €119,475 to €115,034
of which Other amounts receivable: -€5,938
- Tangible fixed assets -€4,192
down €4,192 (-8.2%), from €51,393 to €47,201
of which Land and buildings: -€2,938
- Current portion of long-term debt -€5,632
no longer reported in 2025 (was €5,632)
- Tax, wage and social debts -€3,931
down €3,931 (-12.3%), from €31,854 to €27,923
- Gross operating margin -€16,065
down €16,065 (-27.5%), from €58,490 to €42,425
- Depreciation -€12,744
down €12,744 (-75.2%), from €16,936 to €4,192
- Financial charges -€10,614
down €10,614 (-76.2%), from €13,922 to €3,308
of which Non-recurring financial charges: -€10,000
- Taxes -€858
down €858 (-9.0%), from €9,577 to €8,719
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 | €178,719 | €171,068 | -€7,651 | -4.3% |
| Fixed assets | 21/28 | €51,393 | €47,201 | -€4,192 | -8.2% |
| Tangible fixed assets | 22/27 | €51,393 | €47,201 | -€4,192 | -8.2% |
| Land and buildings | 22 | €50,139 | €47,201 | -€2,938 | -5.9% |
| Furniture and vehicles | 24 | €1,254 | - | -€1,254 | |
| Current assets | 29/58 | €127,326 | €123,867 | -€3,459 | -2.7% |
| Amounts receivable within one year | 40/41 | €119,475 | €115,034 | -€4,441 | -3.7% |
| Trade receivables | 40 | €26,238 | €27,735 | +€1,497 | +5.7% |
| Other amounts receivable | 41 | €93,237 | €87,299 | -€5,938 | -6.4% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,851 | €5,245 | -€606 | -10.4% |
| Deferred charges and accrued income | 490/1 | - | €1,588 | +€1,588 | |
| Total equity and liabilities | 10/49 | €178,719 | €171,068 | -€7,651 | -4.3% |
| Equity | 10/15 | €140,338 | €141,131 | +€793 | +0.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €40,259 | €40,259 | = | 0.0% |
| Distributable reserves | 133 | €40,259 | €40,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,579 | €93,372 | +€793 | +0.9% |
| Amounts payable | 17/49 | €38,381 | €29,937 | -€8,444 | -22.0% |
| Amounts payable within one year | 42/48 | €38,381 | €29,937 | -€8,444 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €5,632 | - | -€5,632 | |
| Trade debts | 44 | €895 | €2,014 | +€1,119 | +125.0% |
| Suppliers | 440/4 | €895 | €2,014 | +€1,119 | +125.0% |
| Taxes, remuneration and social security | 45 | €31,854 | €27,923 | -€3,931 | -12.3% |
| Taxes | 450/3 | €31,854 | €27,923 | -€3,931 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,936 | €4,192 | -€12,744 | -75.2% |
| Other operating charges | 640/8 | €6,859 | €6,455 | -€404 | -5.9% |
| Gross operating margin | 9900 | €58,490 | €42,425 | -€16,065 | -27.5% |
| Operating profit (loss) | 9901 | €34,695 | €31,778 | -€2,917 | -8.4% |
| Financial income | 75/76B | €1,528 | €1,042 | -€486 | -31.8% |
| Recurring financial income | 75 | €1,528 | €1,042 | -€486 | -31.8% |
| Financial charges | 65/66B | €13,922 | €3,308 | -€10,614 | -76.2% |
| Recurring financial charges | 65 | €3,922 | €3,308 | -€614 | -15.7% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €22,301 | €29,512 | +€7,211 | +32.3% |
| Income taxes | 67/77 | €9,577 | €8,719 | -€858 | -9.0% |
| Profit (loss) for the period | 9904 | €12,724 | €20,793 | +€8,069 | +63.4% |
| Transfer from tax-exempt reserves | 789 | €53,400 | - | -€53,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,124 | €20,793 | -€45,331 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.