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
- Tangible fixed assets -€260,017
down €260,017 (-98.9%), from €262,818 to €2,801
of which Land and buildings: -€259,371
- Cash +€123,253
up €123,253 (+132.9%), from €92,763 to €216,016
mainly Investment in fixed assets (net) (+€259,371) and Trade debts (+€152,804)
- Receivables within one year +€68,673
up €68,673 (+78.5%), from €87,447 to €156,120
of which Trade receivables: +€43,844
- Trade debts +€152,804
up €152,804 (+137.9%), from €110,832 to €263,636
- Debts after one year -€120,805
down €120,805 (-100.0%), from €120,805 to €0
- Reserves -€106,343
down €106,343 (-67.6%), from €157,265 to €50,922
- Tax, wage and social debts +€34,747
up €34,747 (+248.7%), from €13,972 to €48,719
of which Taxes: +€35,381
- Current portion of long-term debt -€23,357
down €23,357 (-100.0%), from €23,357 to €0
- Gross operating margin -€102,745
down €102,745, from €61,787 to -€40,958
- Depreciation -€24,006
down €24,006 (-97.4%), from €24,652 to €646
- Staff costs -€15,897
down €15,897 (-25.2%), from €63,145 to €47,248
- Other operating charges -€11,337
down €11,337 (-60.7%), from €18,677 to €7,341
- Financial charges -€1,227
down €1,227 (-33.5%), from €3,668 to €2,441
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 | €443,471 | €375,756 | -€67,715 | -15.3% |
| Fixed assets | 21/28 | €262,818 | €2,801 | -€260,017 | -98.9% |
| Tangible fixed assets | 22/27 | €262,818 | €2,801 | -€260,017 | -98.9% |
| Land and buildings | 22 | €259,371 | €0 | -€259,371 | -100.0% |
| Furniture and vehicles | 24 | €3,447 | €2,801 | -€646 | -18.7% |
| Current assets | 29/58 | €180,654 | €372,955 | +€192,302 | +106.4% |
| Amounts receivable within one year | 40/41 | €87,447 | €156,120 | +€68,673 | +78.5% |
| Trade receivables | 40 | €71,743 | €115,587 | +€43,844 | +61.1% |
| Other amounts receivable | 41 | €15,704 | €40,533 | +€24,829 | +158.1% |
| Cash at bank and in hand | 54/58 | €92,763 | €216,016 | +€123,253 | +132.9% |
| Deferred charges and accrued income | 490/1 | €444 | €820 | +€376 | +84.7% |
| Total equity and liabilities | 10/49 | €443,471 | €375,756 | -€67,715 | -15.3% |
| Equity | 10/15 | €165,325 | €58,982 | -€106,343 | -64.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €157,265 | €50,922 | -€106,343 | -67.6% |
| Distributable reserves | 133 | €157,265 | €50,922 | -€106,343 | -67.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €278,146 | €316,774 | +€38,628 | +13.9% |
| Amounts payable after more than one year | 17 | €120,805 | €0 | -€120,805 | -100.0% |
| Financial debts | 170/4 | €120,805 | €0 | -€120,805 | -100.0% |
| Amounts payable within one year | 42/48 | €157,341 | €316,774 | +€159,433 | +101.3% |
| Current portion of amounts payable after more than one year | 42 | €23,357 | €0 | -€23,357 | -100.0% |
| Financial debts | 43 | €5,072 | €0 | -€5,072 | -100.0% |
| Credit institutions | 430/8 | €5,072 | €0 | -€5,072 | -100.0% |
| Trade debts | 44 | €110,832 | €263,636 | +€152,804 | +137.9% |
| Suppliers | 440/4 | €110,832 | €263,636 | +€152,804 | +137.9% |
| Taxes, remuneration and social security | 45 | €13,972 | €48,719 | +€34,747 | +248.7% |
| Taxes | 450/3 | €7,581 | €42,963 | +€35,381 | +466.7% |
| Remuneration and social security | 454/9 | €6,391 | €5,756 | -€635 | -9.9% |
| Other amounts payable | 47/48 | €4,108 | €4,419 | +€311 | +7.6% |
| Non-recurring operating income | 76A | - | €56,753 | +€56,753 | |
| Remuneration, social security and pensions | 62 | €63,145 | €47,248 | -€15,897 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,652 | €646 | -€24,006 | -97.4% |
| Other operating charges | 640/8 | €18,677 | €7,341 | -€11,337 | -60.7% |
| Non-recurring operating charges | 66A | €5,187 | €7,749 | +€2,562 | +49.4% |
| Gross operating margin | 9900 | €61,787 | -€40,958 | -€102,745 | |
| Operating profit (loss) | 9901 | -€49,874 | -€103,942 | -€54,068 | -108.4% |
| Financial income | 75/76B | €77 | €40 | -€37 | -48.7% |
| Recurring financial income | 75 | €77 | €40 | -€37 | -48.7% |
| Financial charges | 65/66B | €3,668 | €2,441 | -€1,227 | -33.5% |
| Recurring financial charges | 65 | €3,668 | €2,441 | -€1,227 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€53,465 | -€106,343 | -€52,878 | -98.9% |
| Income taxes | 67/77 | €28 | €0 | -€28 | -100.0% |
| Profit (loss) for the period | 9904 | -€53,494 | -€106,343 | -€52,849 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,494 | -€106,343 | -€52,849 | -98.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.