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
- Receivables within one year -€3,113
down €3,113 (-27.3%), from €11,406 to €8,292
of which Trade receivables: -€4,223
- Tangible fixed assets -€2,914
down €2,914 (-46.4%), from €6,286 to €3,372
of which Plant, machinery and equipment: -€2,435
- Cash -€1,882
down €1,882 (-6.2%), from €30,547 to €28,665
mainly Current portion of long-term debt (-€2,849) and Net result for the year (-€2,847)
- Deferred charges and accrued income +€739
up €739 (+60.6%), from €1,219 to €1,958
- Current portion of long-term debt -€2,849
down €2,849 (-53.5%), from €5,328 to €2,479
- Profit (loss) carried forward -€2,847
new in 2025: -€2,847
- Tax, wage and social debts -€893
down €893 (-93.4%), from €956 to €63
- Gross operating margin -€10,942
down €10,942 (-57.7%), from €18,971 to €8,029
- Taxes -€1,641
down €1,641 (-47.6%), from €3,449 to €1,807
- Financial charges -€1,480
down €1,480 (-23.8%), from €6,208 to €4,728
- Depreciation -€1,074
down €1,074 (-26.9%), from €3,988 to €2,914
- Other operating charges +€398
up €398 (+38.1%), from €1,044 to €1,443
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 | €49,457 | €42,287 | -€7,171 | -14.5% |
| Fixed assets | 21/28 | €6,286 | €3,372 | -€2,914 | -46.4% |
| Tangible fixed assets | 22/27 | €6,286 | €3,372 | -€2,914 | -46.4% |
| Plant, machinery and equipment | 23 | €5,321 | €2,886 | -€2,435 | -45.8% |
| Furniture and vehicles | 24 | €965 | €486 | -€479 | -49.7% |
| Current assets | 29/58 | €43,172 | €38,915 | -€4,257 | -9.9% |
| Amounts receivable within one year | 40/41 | €11,406 | €8,292 | -€3,113 | -27.3% |
| Trade receivables | 40 | €7,854 | €3,632 | -€4,223 | -53.8% |
| Other amounts receivable | 41 | €3,551 | €4,660 | +€1,109 | +31.2% |
| Cash at bank and in hand | 54/58 | €30,547 | €28,665 | -€1,882 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,219 | €1,958 | +€739 | +60.6% |
| Total equity and liabilities | 10/49 | €49,457 | €42,287 | -€7,171 | -14.5% |
| Equity | 10/15 | €39,586 | €36,739 | -€2,847 | -7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,386 | €33,386 | = | 0.0% |
| Distributable reserves | 133 | €33,386 | €33,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,847 | -€2,847 | |
| Amounts payable | 17/49 | €9,871 | €5,547 | -€4,324 | -43.8% |
| Amounts payable within one year | 42/48 | €9,871 | €5,547 | -€4,324 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €5,328 | €2,479 | -€2,849 | -53.5% |
| Trade debts | 44 | €3,165 | €3,005 | -€160 | -5.1% |
| Suppliers | 440/4 | €3,165 | €3,005 | -€160 | -5.1% |
| Taxes, remuneration and social security | 45 | €956 | €63 | -€893 | -93.4% |
| Taxes | 450/3 | €956 | €63 | -€893 | -93.4% |
| Other amounts payable | 47/48 | €422 | €0 | -€422 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,988 | €2,914 | -€1,074 | -26.9% |
| Other operating charges | 640/8 | €1,044 | €1,443 | +€398 | +38.1% |
| Gross operating margin | 9900 | €18,971 | €8,029 | -€10,942 | -57.7% |
| Operating profit (loss) | 9901 | €13,939 | €3,672 | -€10,267 | -73.7% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €6,208 | €4,728 | -€1,480 | -23.8% |
| Recurring financial charges | 65 | €6,208 | €4,728 | -€1,480 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €7,731 | -€1,039 | -€8,770 | |
| Income taxes | 67/77 | €3,449 | €1,807 | -€1,641 | -47.6% |
| Profit (loss) for the period | 9904 | €4,282 | -€2,847 | -€7,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,282 | -€2,847 | -€7,129 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.