AURICA: what changed
Two fiscal 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.
AURICA
Largest movements
- Cash +€33,523
up €33,523 (+31.1%), from €107,949 to €141,472
mainly Net result for the year (+€68,981) and Other debts (+€11,116)
- Receivables within one year +€10,484
up €10,484 (+18.4%), from €57,014 to €67,498
of which Other amounts receivable: +€15,084
- Deferred charges and accrued income +€5,128
up €5,128 (+253.8%), from €2,021 to €7,149
- Tangible fixed assets -€4,564
down €4,564 (-64.5%), from €7,077 to €2,514
of which Furniture and vehicles: -€4,496
- Reserves +€18,981
up €18,981 (+18.8%), from €100,883 to €119,864
- Other debts +€11,116
up €11,116 (+34.4%), from €32,283 to €43,399
- Tax, wage and social debts +€7,763
up €7,763 (+28.1%), from €27,652 to €35,415
- Trade debts +€6,712
up €6,712 (+207.0%), from €3,243 to €9,955
- Depreciation -€22,871
down €22,871 (-80.7%), from €28,336 to €5,464
- Taxes +€5,107
up €5,107 (+38.6%), from €13,216 to €18,323
- Gross operating margin +€3,019
up €3,019 (+3.4%), from €89,594 to €92,612
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 | €174,061 | €218,633 | +€44,571 | +25.6% |
| Fixed assets | 21/28 | €7,077 | €2,514 | -€4,564 | -64.5% |
| Tangible fixed assets | 22/27 | €7,077 | €2,514 | -€4,564 | -64.5% |
| Plant, machinery and equipment | 23 | €420 | €353 | -€67 | -16.0% |
| Furniture and vehicles | 24 | €6,657 | €2,161 | -€4,496 | -67.5% |
| Current assets | 29/58 | €166,984 | €216,119 | +€49,135 | +29.4% |
| Amounts receivable within one year | 40/41 | €57,014 | €67,498 | +€10,484 | +18.4% |
| Trade receivables | 40 | €56,996 | €52,396 | -€4,600 | -8.1% |
| Other amounts receivable | 41 | €18 | €15,102 | +€15,084 | +83660.1% |
| Cash at bank and in hand | 54/58 | €107,949 | €141,472 | +€33,523 | +31.1% |
| Deferred charges and accrued income | 490/1 | €2,021 | €7,149 | +€5,128 | +253.8% |
| Total equity and liabilities | 10/49 | €174,061 | €218,633 | +€44,571 | +25.6% |
| Equity | 10/15 | €110,883 | €129,864 | +€18,981 | +17.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,883 | €119,864 | +€18,981 | +18.8% |
| Distributable reserves | 133 | €100,883 | €119,864 | +€18,981 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,178 | €88,768 | +€25,590 | +40.5% |
| Amounts payable within one year | 42/48 | €63,178 | €88,768 | +€25,590 | +40.5% |
| Trade debts | 44 | €3,243 | €9,955 | +€6,712 | +207.0% |
| Suppliers | 440/4 | €3,243 | €9,955 | +€6,712 | +207.0% |
| Taxes, remuneration and social security | 45 | €27,652 | €35,415 | +€7,763 | +28.1% |
| Taxes | 450/3 | €27,652 | €35,415 | +€7,763 | +28.1% |
| Other amounts payable | 47/48 | €32,283 | €43,399 | +€11,116 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,336 | €5,464 | -€22,871 | -80.7% |
| Other operating charges | 640/8 | - | €9 | +€9 | |
| Gross operating margin | 9900 | €89,594 | €92,612 | +€3,019 | +3.4% |
| Operating profit (loss) | 9901 | €61,258 | €87,139 | +€25,881 | +42.2% |
| Financial income | 75/76B | €60 | €280 | +€220 | +365.3% |
| Recurring financial income | 75 | €60 | €280 | +€220 | +365.3% |
| Financial charges | 65/66B | €444 | €115 | -€329 | -74.2% |
| Recurring financial charges | 65 | €444 | €115 | -€329 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €60,874 | €87,304 | +€26,430 | +43.4% |
| Income taxes | 67/77 | €13,216 | €18,323 | +€5,107 | +38.6% |
| Profit (loss) for the period | 9904 | €47,658 | €68,981 | +€21,323 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,658 | €68,981 | +€21,323 | +44.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.