AURERE: 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.
AURERE
Largest movements
- Stocks and contracts +€152,510
up €152,510 (+35.4%), from €430,493 to €583,003
- Cash -€71,434
down €71,434 (-73.9%), from €96,671 to €25,238
mainly Stocks and contracts (-€152,510) and Receivables within one year (-€35,864)
- Receivables within one year +€35,864
up €35,864 (+156%), from €22,983 to €58,848
of which Other amounts receivable: +€27,703
- Tangible fixed assets -€34,038
down €34,038 (-7.7%), from €441,009 to €406,971
of which Land and buildings: -€31,595
- Provisions +€73,000
new in 2024: €73,000
- Short-term financial debts +€44,688
up €44,688 (+19.6%), from €227,437 to €272,125
- Debts after one year -€35,118
down €35,118 (-8.1%), from €432,849 to €397,731
of which Financial debts: -€30,118
- Other debts +€19,004
up €19,004 (+366%), from €5,196 to €24,200
- Reserves -€15,073
down €15,073 (-24.9%), from €60,478 to €45,406
of which Distributable reserves: -€15,073
- Gross operating margin +€75,183
up €75,183 (+100%), from €75,161 to €150,344
- Taxes +€2,509
up €2,509 (+166%), from €1,515 to €4,025
- Other operating charges +€1,905
up €1,905 (+72.5%), from €2,629 to €4,534
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €998,762 | €1,081,677 | +€82,915 | +8.3% |
| Fixed assets | 21/28 | €442,409 | €407,471 | -€34,938 | -7.9% |
| Tangible fixed assets | 22/27 | €441,009 | €406,971 | -€34,038 | -7.7% |
| Land and buildings | 22 | €437,899 | €406,304 | -€31,595 | -7.2% |
| Furniture and vehicles | 24 | €3,111 | €667 | -€2,443 | -78.5% |
| Financial fixed assets | 28 | €1,400 | €500 | -€900 | -64.3% |
| Current assets | 29/58 | €556,352 | €674,206 | +€117,853 | +21.2% |
| Stocks and contracts in progress | 3 | €430,493 | €583,003 | +€152,510 | +35.4% |
| Contracts in progress | 37 | €430,493 | €583,003 | +€152,510 | +35.4% |
| Amounts receivable within one year | 40/41 | €22,983 | €58,848 | +€35,864 | +156% |
| Trade receivables | 40 | €18,133 | €26,294 | +€8,161 | +45.0% |
| Other amounts receivable | 41 | €4,850 | €32,553 | +€27,703 | +571% |
| Cash at bank and in hand | 54/58 | €96,671 | €25,238 | -€71,434 | -73.9% |
| Deferred charges and accrued income | 490/1 | €6,205 | €7,118 | +€913 | +14.7% |
| Total equity and liabilities | 10/49 | €998,762 | €1,081,677 | +€82,915 | +8.3% |
| Equity | 10/15 | €250,411 | €235,338 | -€15,073 | -6.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €60,478 | €45,406 | -€15,073 | -24.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €54,278 | €39,206 | -€15,073 | -27.8% |
| Profit (loss) carried forward | 14 | €127,932 | €127,932 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €73,000 | +€73,000 | |
| Provisions for liabilities and charges | 160/5 | - | €73,000 | +€73,000 | |
| Other liabilities and charges | 164/5 | - | €73,000 | +€73,000 | |
| Amounts payable | 17/49 | €748,351 | €773,339 | +€24,988 | +3.3% |
| Amounts payable after more than one year | 17 | €432,849 | €397,731 | -€35,118 | -8.1% |
| Financial debts | 170/4 | €427,849 | €397,731 | -€30,118 | -7.0% |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €314,725 | €374,639 | +€59,915 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €32,444 | €33,241 | +€797 | +2.5% |
| Financial debts | 43 | €227,437 | €272,125 | +€44,688 | +19.6% |
| Credit institutions | 430/8 | €227,437 | €272,125 | +€44,688 | +19.6% |
| Trade debts | 44 | €17,145 | €18,770 | +€1,624 | +9.5% |
| Suppliers | 440/4 | €17,145 | €18,770 | +€1,624 | +9.5% |
| Taxes, remuneration and social security | 45 | €32,503 | €26,304 | -€6,199 | -19.1% |
| Taxes | 450/3 | €32,503 | €26,304 | -€6,199 | -19.1% |
| Other amounts payable | 47/48 | €5,196 | €24,200 | +€19,004 | +366% |
| Accrued charges and deferred income | 492/3 | €777 | €968 | +€191 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,849 | €43,149 | -€700 | -1.6% |
| Other operating charges | 640/8 | €2,629 | €4,534 | +€1,905 | +72.5% |
| Non-recurring operating charges | 66A | €2,807 | €79,007 | +€76,200 | +2,714% |
| Gross operating margin | 9900 | €75,161 | €150,344 | +€75,183 | +100% |
| Operating profit (loss) | 9901 | €25,877 | €23,655 | -€2,222 | -8.6% |
| Financial income | 75/76B | €644 | €459 | -€185 | -28.7% |
| Recurring financial income | 75 | €644 | €459 | -€185 | -28.7% |
| Financial charges | 65/66B | €11,719 | €12,462 | +€743 | +6.3% |
| Recurring financial charges | 65 | €11,719 | €12,462 | +€743 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €14,802 | €11,652 | -€3,150 | -21.3% |
| Income taxes | 67/77 | €1,515 | €4,025 | +€2,509 | +166% |
| Profit (loss) for the period | 9904 | €13,286 | €7,627 | -€5,659 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,286 | €7,627 | -€5,659 | -42.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.