AURIGA: 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.
AURIGA
Largest movements
- Tangible fixed assets +€8,719
up €8,719 (+104%), from €8,381 to €17,100
of which Land and buildings: +€9,060
- Cash +€8,408
up €8,408 (+484%), from €1,738 to €10,146
mainly Other debts (+€9,094) and Net result for the year (+€5,489)
- Deferred charges and accrued income +€593
new in 2025: €593
- Other debts +€9,094
up €9,094 (+407%), from €2,236 to €11,330
- Profit (loss) carried forward +€5,489
up €5,489, from -€3,282 to €2,207
- Trade debts +€3,462
up €3,462 (+80.3%), from €4,314 to €7,775
- Tax, wage and social debts -€683
down €683 (-60.5%), from €1,128 to €445
- Depreciation -€6,228
down €6,228 (-64.0%), from €9,724 to €3,496
- Gross operating margin -€2,479
down €2,479 (-16.8%), from €14,756 to €12,277
- Financial charges -€1,197
down €1,197 (-40.1%), from €2,983 to €1,785
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,682 | €38,044 | +€17,361 | +83.9% |
| Fixed assets | 21/28 | €8,381 | €17,100 | +€8,719 | +104% |
| Tangible fixed assets | 22/27 | €8,381 | €17,100 | +€8,719 | +104% |
| Land and buildings | 22 | €5,835 | €14,895 | +€9,060 | +155% |
| Plant, machinery and equipment | 23 | €1,496 | €1,188 | -€308 | -20.6% |
| Furniture and vehicles | 24 | €1,050 | €1,017 | -€33 | -3.1% |
| Current assets | 29/58 | €12,301 | €20,944 | +€8,643 | +70.3% |
| Stocks and contracts in progress | 3 | €10,249 | €10,161 | -€88 | -0.9% |
| Stocks | 30/36 | €10,249 | €10,161 | -€88 | -0.9% |
| Amounts receivable within one year | 40/41 | €314 | €44 | -€270 | -86.0% |
| Other amounts receivable | 41 | €314 | €44 | -€270 | -86.0% |
| Cash at bank and in hand | 54/58 | €1,738 | €10,146 | +€8,408 | +484% |
| Deferred charges and accrued income | 490/1 | - | €593 | +€593 | |
| Total equity and liabilities | 10/49 | €20,682 | €38,044 | +€17,361 | +83.9% |
| Equity | 10/15 | €13,004 | €18,493 | +€5,489 | +42.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,086 | €10,086 | = | 0.0% |
| Distributable reserves | 133 | €10,086 | €10,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,282 | €2,207 | +€5,489 | |
| Amounts payable | 17/49 | €7,678 | €19,550 | +€11,872 | +155% |
| Amounts payable within one year | 42/48 | €7,678 | €19,550 | +€11,872 | +155% |
| Trade debts | 44 | €4,314 | €7,775 | +€3,462 | +80.3% |
| Suppliers | 440/4 | €4,314 | €7,775 | +€3,462 | +80.3% |
| Taxes, remuneration and social security | 45 | €1,128 | €445 | -€683 | -60.5% |
| Taxes | 450/3 | €1,128 | €445 | -€683 | -60.5% |
| Other amounts payable | 47/48 | €2,236 | €11,330 | +€9,094 | +407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,724 | €3,496 | -€6,228 | -64.0% |
| Other operating charges | 640/8 | €1,515 | €1,390 | -€125 | -8.2% |
| Gross operating margin | 9900 | €14,756 | €12,277 | -€2,479 | -16.8% |
| Operating profit (loss) | 9901 | €3,518 | €7,391 | +€3,873 | +110% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,983 | €1,785 | -€1,197 | -40.1% |
| Recurring financial charges | 65 | €2,983 | €1,785 | -€1,197 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €535 | €5,606 | +€5,071 | +948% |
| Income taxes | 67/77 | €175 | €116 | -€58 | -33.3% |
| Profit (loss) for the period | 9904 | €360 | €5,489 | +€5,129 | +1,423% |
| Profit (loss) for the period to be appropriated | 9905 | €360 | €5,489 | +€5,129 | +1,423% |
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 26 October 2026 via checked.be.