Auricula: 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.
Auricula
Largest movements
- Tangible fixed assets +€78,500
up €78,500 (+7.0%), from €1.1m to €1.2m
of which Land and buildings: +€81,260
- Current investments -€64,344
down €64,344 (-4.5%), from €1.4m to €1.4m
- Cash -€56,764
down €56,764 (-49.5%), from €114,701 to €57,937
mainly Investment in fixed assets (net) (-€211,480) and Debts after one year (-€30,507)
- Reserves -€133,480
down €133,480 (-12.9%), from €1.0m to €899,753
- Profit (loss) carried forward +€122,163
up €122,163 (+14.3%), from €851,720 to €973,883
- Debts after one year -€30,507
down €30,507 (-6.0%), from €507,992 to €477,485
- Staff costs +€156,864
up €156,864 (+14.0%), from €1.1m to €1.3m
- Gross operating margin +€133,692
up €133,692 (+10.7%), from €1.3m to €1.4m
- Financial income +€35,541
up €35,541 (+17102.8%), from €208 to €35,749
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 | €2,806,282 | €2,790,638 | -€15,645 | -0.6% |
| Fixed assets | 21/28 | €1,123,210 | €1,201,709 | +€78,500 | +7.0% |
| Tangible fixed assets | 22/27 | €1,123,210 | €1,201,709 | +€78,500 | +7.0% |
| Land and buildings | 22 | €1,098,367 | €1,179,627 | +€81,260 | +7.4% |
| Plant, machinery and equipment | 23 | €24,843 | €22,082 | -€2,760 | -11.1% |
| Current assets | 29/58 | €1,683,073 | €1,588,928 | -€94,144 | -5.6% |
| Amounts receivable within one year | 40/41 | €143,201 | €171,100 | +€27,899 | +19.5% |
| Trade receivables | 40 | €21,142 | €25,224 | +€4,082 | +19.3% |
| Other amounts receivable | 41 | €122,059 | €145,876 | +€23,817 | +19.5% |
| Current investments | 50/53 | €1,422,054 | €1,357,709 | -€64,344 | -4.5% |
| Cash at bank and in hand | 54/58 | €114,701 | €57,937 | -€56,764 | -49.5% |
| Deferred charges and accrued income | 490/1 | €3,117 | €2,181 | -€936 | -30.0% |
| Total equity and liabilities | 10/49 | €2,806,282 | €2,790,638 | -€15,645 | -0.6% |
| Equity | 10/15 | €1,994,643 | €2,005,892 | +€11,249 | +0.6% |
| Reserves | 13 | €1,033,233 | €899,753 | -€133,480 | -12.9% |
| Profit (loss) carried forward | 14 | €851,720 | €973,883 | +€122,163 | +14.3% |
| Investment grants | 15 | €109,690 | €132,256 | +€22,565 | +20.6% |
| Amounts payable | 17/49 | €811,639 | €784,745 | -€26,894 | -3.3% |
| Amounts payable after more than one year | 17 | €507,992 | €477,485 | -€30,507 | -6.0% |
| Financial debts | 170/4 | €507,992 | €477,485 | -€30,507 | -6.0% |
| Amounts payable within one year | 42/48 | €303,647 | €307,260 | +€3,614 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €30,114 | €30,507 | +€393 | +1.3% |
| Trade debts | 44 | €25,551 | €10,859 | -€14,693 | -57.5% |
| Suppliers | 440/4 | €25,551 | €10,859 | -€14,693 | -57.5% |
| Taxes, remuneration and social security | 45 | €238,065 | €254,959 | +€16,894 | +7.1% |
| Taxes | 450/3 | €29,200 | €35,924 | +€6,723 | +23.0% |
| Remuneration and social security | 454/9 | €208,865 | €219,035 | +€10,171 | +4.9% |
| Remuneration, social security and pensions | 62 | €1,119,443 | €1,276,307 | +€156,864 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,406 | €132,980 | +€10,574 | +8.6% |
| Other operating charges | 640/8 | €12,837 | €14,587 | +€1,751 | +13.6% |
| Gross operating margin | 9900 | €1,252,468 | €1,386,160 | +€133,692 | +10.7% |
| Operating profit (loss) | 9901 | -€2,218 | -€37,714 | -€35,496 | -1600.6% |
| Financial income | 75/76B | €208 | €35,749 | +€35,541 | +17102.8% |
| Recurring financial income | 75 | €208 | €35,749 | +€35,541 | +17102.8% |
| Financial charges | 65/66B | €8,432 | €9,352 | +€919 | +10.9% |
| Recurring financial charges | 65 | €8,432 | €9,352 | +€919 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,442 | -€11,317 | -€874 | -8.4% |
| Profit (loss) for the period | 9904 | -€10,442 | -€11,317 | -€874 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,442 | -€11,317 | -€874 | -8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.