Aurésajé: 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.
Aurésajé
Largest movements
- Tangible fixed assets -€130,945
down €130,945 (-53.1%), from €246,416 to €115,471
of which Land and buildings: -€121,794
- Cash +€72,852
up €72,852 (+36.7%), from €198,324 to €271,177
mainly Investment in fixed assets (net) (+€107,825) and Net result for the year (+€72,713)
- Stocks and contracts -€29,603
down €29,603 (-28.7%), from €103,120 to €73,517
- Deferred charges and accrued income +€12,831
up €12,831 (+2,507%), from €512 to €13,343
- Receivables within one year +€8,378
up €8,378 (+8.8%), from €95,239 to €103,617
of which Trade receivables: +€28,196
- Reserves -€68,590
down €68,590 (-11.7%), from €588,300 to €519,710
- Tax, wage and social debts +€11,580
up €11,580 (+555%), from €2,086 to €13,666
- Current portion of long-term debt -€7,402
down €7,402 (-57.9%), from €12,792 to €5,390
- Gross operating margin +€105,442
up €105,442 (+1,565%), from €6,736 to €112,178
- Depreciation -€11,019
down €11,019 (-32.3%), from €34,139 to €23,120
- Taxes +€8,469
up €8,469 (+6,385%), from €133 to €8,601
- Staff costs -€2,270
down €2,270, from €1,680 to -€590
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 | €643,861 | €577,375 | -€66,486 | -10.3% |
| Fixed assets | 21/28 | €246,666 | €115,721 | -€130,945 | -53.1% |
| Tangible fixed assets | 22/27 | €246,416 | €115,471 | -€130,945 | -53.1% |
| Land and buildings | 22 | €218,577 | €96,782 | -€121,794 | -55.7% |
| Plant, machinery and equipment | 23 | €12,910 | €11,418 | -€1,492 | -11.6% |
| Furniture and vehicles | 24 | €14,929 | €7,271 | -€7,659 | -51.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €397,195 | €461,653 | +€64,459 | +16.2% |
| Stocks and contracts in progress | 3 | €103,120 | €73,517 | -€29,603 | -28.7% |
| Stocks | 30/36 | €103,120 | €73,517 | -€29,603 | -28.7% |
| Amounts receivable within one year | 40/41 | €95,239 | €103,617 | +€8,378 | +8.8% |
| Trade receivables | 40 | €73,135 | €101,331 | +€28,196 | +38.6% |
| Other amounts receivable | 41 | €22,104 | €2,286 | -€19,818 | -89.7% |
| Cash at bank and in hand | 54/58 | €198,324 | €271,177 | +€72,852 | +36.7% |
| Deferred charges and accrued income | 490/1 | €512 | €13,343 | +€12,831 | +2,507% |
| Total equity and liabilities | 10/49 | €643,861 | €577,375 | -€66,486 | -10.3% |
| Equity | 10/15 | €621,190 | €552,340 | -€68,850 | -11.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €588,300 | €519,710 | -€68,590 | -11.7% |
| Distributable reserves | 133 | €588,300 | €519,710 | -€68,590 | -11.7% |
| Profit (loss) carried forward | 14 | €231 | €234 | +€3 | +1.1% |
| Investment grants | 15 | €10,659 | €10,397 | -€263 | -2.5% |
| Amounts payable | 17/49 | €22,670 | €25,034 | +€2,364 | +10.4% |
| Amounts payable after more than one year | 17 | €5,390 | - | -€5,390 | |
| Financial debts | 170/4 | €5,390 | - | -€5,390 | |
| Amounts payable within one year | 42/48 | €17,280 | €24,997 | +€7,716 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €12,792 | €5,390 | -€7,402 | -57.9% |
| Trade debts | 44 | €2,002 | €1,917 | -€85 | -4.3% |
| Suppliers | 440/4 | €2,002 | €1,917 | -€85 | -4.3% |
| Advances received on contracts in progress | 46 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €2,086 | €13,666 | +€11,580 | +555% |
| Taxes | 450/3 | €2,086 | €13,666 | +€11,580 | +555% |
| Other amounts payable | 47/48 | - | €4,023 | +€4,023 | |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Remuneration, social security and pensions | 62 | €1,680 | -€590 | -€2,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,139 | €23,120 | -€11,019 | -32.3% |
| Other operating charges | 640/8 | €7,616 | €7,410 | -€207 | -2.7% |
| Gross operating margin | 9900 | €6,736 | €112,178 | +€105,442 | +1,565% |
| Operating profit (loss) | 9901 | -€36,700 | €82,238 | +€118,938 | |
| Financial income | 75/76B | €852 | €712 | -€140 | -16.4% |
| Recurring financial income | 75 | €852 | €712 | -€140 | -16.4% |
| Financial charges | 65/66B | €1,214 | €1,637 | +€422 | +34.8% |
| Recurring financial charges | 65 | €1,214 | €1,637 | +€422 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,062 | €81,314 | +€118,376 | |
| Income taxes | 67/77 | €133 | €8,601 | +€8,469 | +6,385% |
| Profit (loss) for the period | 9904 | -€37,195 | €72,713 | +€109,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,195 | €72,713 | +€109,908 |
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 24 October 2026 via checked.be.