AURI MANI: 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.
AURI MANI
Largest movements
- Cash +€32,838
up €32,838 (+42.8%), from €76,788 to €109,626
mainly Net result for the year (+€36,828) and Other debts (+€21,300)
- Tangible fixed assets +€1,701
up €1,701 (+10.4%), from €16,414 to €18,115
of which Plant, machinery and equipment: +€1,972
- Other debts +€21,300
up €21,300 (+358%), from €5,950 to €27,250
- Tax, wage and social debts +€5,597
up €5,597 (+32.9%), from €17,019 to €22,616
of which Taxes: +€5,597
- Profit (loss) carried forward +€4,178
up €4,178 (+7.6%), from €54,748 to €58,926
- Debts after one year +€2,341
up €2,341 (+185%), from €1,267 to €3,608
- Turnover +€37,042
up €37,042 (+34.8%), from €106,411 to €143,454
- Gross operating margin +€17,375
up €17,375 (+50.7%), from €34,302 to €51,678
- Purchases and services +€9,915
up €9,915 (+10.1%), from €98,012 to €107,926
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 | €119,921 | €154,454 | +€34,533 | +28.8% |
| Fixed assets | 21/28 | €18,779 | €19,767 | +€988 | +5.3% |
| Intangible fixed assets | 21 | €2,365 | €1,651 | -€713 | -30.2% |
| Tangible fixed assets | 22/27 | €16,414 | €18,115 | +€1,701 | +10.4% |
| Plant, machinery and equipment | 23 | €16,059 | €18,031 | +€1,972 | +12.3% |
| Furniture and vehicles | 24 | €355 | €84 | -€270 | -76.2% |
| Current assets | 29/58 | €101,142 | €134,687 | +€33,546 | +33.2% |
| Amounts receivable within one year | 40/41 | €23,718 | €24,617 | +€899 | +3.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €23,718 | €24,617 | +€899 | +3.8% |
| Cash at bank and in hand | 54/58 | €76,788 | €109,626 | +€32,838 | +42.8% |
| Deferred charges and accrued income | 490/1 | €636 | €445 | -€191 | -30.0% |
| Total equity and liabilities | 10/49 | €119,921 | €154,454 | +€34,533 | +28.8% |
| Equity | 10/15 | €91,508 | €95,686 | +€4,178 | +4.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,748 | €58,926 | +€4,178 | +7.6% |
| Amounts payable | 17/49 | €28,413 | €58,768 | +€30,355 | +107% |
| Amounts payable after more than one year | 17 | €1,267 | €3,608 | +€2,341 | +185% |
| Financial debts | 170/4 | €1,267 | €3,608 | +€2,341 | +185% |
| Amounts payable within one year | 42/48 | €25,346 | €53,216 | +€27,870 | +110% |
| Current portion of amounts payable after more than one year | 42 | €2,342 | €2,928 | +€587 | +25.0% |
| Trade debts | 44 | €35 | €421 | +€386 | +1,100% |
| Suppliers | 440/4 | €35 | €421 | +€386 | +1,100% |
| Taxes, remuneration and social security | 45 | €17,019 | €22,616 | +€5,597 | +32.9% |
| Taxes | 450/3 | €17,019 | €22,616 | +€5,597 | +32.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,950 | €27,250 | +€21,300 | +358% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,945 | +€145 | +8.1% |
| Turnover | 70 | €106,411 | €143,454 | +€37,042 | +34.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,012 | €107,926 | +€9,915 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,974 | €5,089 | +€115 | +2.3% |
| Gross operating margin | 9900 | €34,302 | €51,678 | +€17,375 | +50.7% |
| Operating profit (loss) | 9901 | €29,329 | €46,589 | +€17,260 | +58.9% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €327 | €347 | +€20 | +6.1% |
| Recurring financial charges | 65 | €327 | €347 | +€20 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €29,001 | €46,241 | +€17,240 | +59.4% |
| Income taxes | 67/77 | €8,803 | €9,413 | +€610 | +6.9% |
| Profit (loss) for the period | 9904 | €20,198 | €36,828 | +€16,630 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,198 | €36,828 | +€16,630 | +82.3% |
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 27 October 2026 via checked.be.