AURES: 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.
AURES
Largest movements
- Cash +€60,407
up €60,407 (+21.3%), from €283,128 to €343,535
mainly Net result for the year (+€57,120) and Receivables within one year (+€7,292)
- Receivables within one year -€7,292
down €7,292 (-15.3%), from €47,796 to €40,504
of which Trade receivables: -€7,173
- Tangible fixed assets -€6,398
down €6,398 (-39.6%), from €16,137 to €9,740
of which Plant, machinery and equipment: -€3,795
- Reserves +€57,120
up €57,120 (+28.5%), from €200,254 to €257,374
- Trade debts -€12,284
down €12,284 (-51.9%), from €23,664 to €11,381
- Gross operating margin +€13,276
up €13,276 (+9.4%), from €141,237 to €154,513
- Staff costs +€2,965
up €2,965 (+4.5%), from €65,920 to €68,885
- Financial charges -€1,720
down €1,720 (-30.8%), from €5,590 to €3,870
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.
Derived cash bridge
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 | €355,093 | €401,599 | +€46,506 | +13.1% |
| Fixed assets | 21/28 | €16,719 | €10,322 | -€6,398 | -38.3% |
| Tangible fixed assets | 22/27 | €16,137 | €9,740 | -€6,398 | -39.6% |
| Plant, machinery and equipment | 23 | €9,644 | €5,849 | -€3,795 | -39.3% |
| Furniture and vehicles | 24 | €1,365 | €640 | -€725 | -53.1% |
| Other tangible fixed assets | 26 | €5,129 | €3,251 | -€1,878 | -36.6% |
| Financial fixed assets | 28 | €582 | €582 | = | 0.0% |
| Current assets | 29/58 | €338,373 | €391,277 | +€52,904 | +15.6% |
| Amounts receivable within one year | 40/41 | €47,796 | €40,504 | -€7,292 | -15.3% |
| Trade receivables | 40 | €23,399 | €16,227 | -€7,173 | -30.7% |
| Other amounts receivable | 41 | €24,396 | €24,277 | -€119 | -0.5% |
| Cash at bank and in hand | 54/58 | €283,128 | €343,535 | +€60,407 | +21.3% |
| Deferred charges and accrued income | 490/1 | €7,450 | €7,238 | -€212 | -2.8% |
| Total equity and liabilities | 10/49 | €355,093 | €401,599 | +€46,506 | +13.1% |
| Equity | 10/15 | €309,760 | €366,881 | +€57,120 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €200,254 | €257,374 | +€57,120 | +28.5% |
| Distributable reserves | 133 | €200,254 | €257,374 | +€57,120 | +28.5% |
| Profit (loss) carried forward | 14 | €97,106 | €97,106 | = | 0.0% |
| Amounts payable | 17/49 | €45,333 | €34,718 | -€10,614 | -23.4% |
| Amounts payable within one year | 42/48 | €45,333 | €34,718 | -€10,614 | -23.4% |
| Trade debts | 44 | €23,664 | €11,381 | -€12,284 | -51.9% |
| Suppliers | 440/4 | €23,664 | €11,381 | -€12,284 | -51.9% |
| Taxes, remuneration and social security | 45 | €12,501 | €10,771 | -€1,730 | -13.8% |
| Taxes | 450/3 | €6,315 | €4,350 | -€1,965 | -31.1% |
| Remuneration and social security | 454/9 | €6,186 | €6,421 | +€235 | +3.8% |
| Other amounts payable | 47/48 | €9,167 | €12,566 | +€3,400 | +37.1% |
| Remuneration, social security and pensions | 62 | €65,920 | €68,885 | +€2,965 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,268 | €6,398 | -€871 | -12.0% |
| Other operating charges | 640/8 | €730 | €345 | -€385 | -52.8% |
| Gross operating margin | 9900 | €141,237 | €154,513 | +€13,276 | +9.4% |
| Operating profit (loss) | 9901 | €67,319 | €78,886 | +€11,567 | +17.2% |
| Financial income | 75/76B | €3,732 | €3,759 | +€27 | +0.7% |
| Recurring financial income | 75 | €3,732 | €3,759 | +€27 | +0.7% |
| Financial charges | 65/66B | €5,590 | €3,870 | -€1,720 | -30.8% |
| Recurring financial charges | 65 | €5,590 | €3,870 | -€1,720 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €65,461 | €78,776 | +€13,315 | +20.3% |
| Income taxes | 67/77 | €21,079 | €21,655 | +€577 | +2.7% |
| Profit (loss) for the period | 9904 | €44,382 | €57,120 | +€12,738 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,382 | €57,120 | +€12,738 | +28.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.