AURIGA: 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.
AURIGA
Largest movements
- Cash +€48,943
up €48,943 (+432.7%), from €11,311 to €60,255
mainly Net result for the year (+€108,036) and Tax, wage and social debts (+€7,536)
- Receivables within one year +€14,700
up €14,700 (+7.7%), from €192,081 to €206,781
of which Other amounts receivable: +€21,110
- Receivables after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Reserves +€108,036
up €108,036 (+48.8%), from €221,307 to €329,344
- Other debts -€61,635
no longer reported in 2025 (was €61,635)
- Tax, wage and social debts +€7,536
up €7,536 (+27.2%), from €27,744 to €35,280
of which Taxes: +€6,083
- Short-term financial debts +€5,907
new in 2025: €5,907
- Financial income +€65,370
up €65,370 (+2264.2%), from €2,887 to €68,257
- Taxes +€13,835
up €13,835 (+83.3%), from €16,616 to €30,452
- Gross operating margin +€5,236
up €5,236 (+4.1%), from €127,732 to €132,969
- Staff costs +€1,943
up €1,943 (+3.4%), from €57,411 to €59,353
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 | €342,409 | €400,932 | +€58,523 | +17.1% |
| Fixed assets | 21/28 | €118,837 | €118,069 | -€768 | -0.6% |
| Tangible fixed assets | 22/27 | €2,304 | €1,536 | -€768 | -33.3% |
| Furniture and vehicles | 24 | €2,304 | €1,536 | -€768 | -33.3% |
| Financial fixed assets | 28 | €116,533 | €116,533 | = | 0.0% |
| Current assets | 29/58 | €223,572 | €282,863 | +€59,291 | +26.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Other amounts receivable | 291 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €192,081 | €206,781 | +€14,700 | +7.7% |
| Trade receivables | 40 | €75,850 | €69,440 | -€6,410 | -8.5% |
| Other amounts receivable | 41 | €116,231 | €137,341 | +€21,110 | +18.2% |
| Cash at bank and in hand | 54/58 | €11,311 | €60,255 | +€48,943 | +432.7% |
| Deferred charges and accrued income | 490/1 | €179 | €826 | +€647 | +361.2% |
| Total equity and liabilities | 10/49 | €342,409 | €400,932 | +€58,523 | +17.1% |
| Equity | 10/15 | €245,648 | €353,684 | +€108,036 | +44.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €221,307 | €329,344 | +€108,036 | +48.8% |
| Distributable reserves | 133 | €221,307 | €329,344 | +€108,036 | +48.8% |
| Profit (loss) carried forward | 14 | €5,790 | €5,790 | = | 0.0% |
| Amounts payable | 17/49 | €96,761 | €47,248 | -€49,513 | -51.2% |
| Amounts payable within one year | 42/48 | €96,761 | €47,248 | -€49,513 | -51.2% |
| Financial debts | 43 | - | €5,907 | +€5,907 | |
| Credit institutions | 430/8 | - | €5,907 | +€5,907 | |
| Trade debts | 44 | €7,381 | €6,060 | -€1,321 | -17.9% |
| Suppliers | 440/4 | €7,381 | €6,060 | -€1,321 | -17.9% |
| Taxes, remuneration and social security | 45 | €27,744 | €35,280 | +€7,536 | +27.2% |
| Taxes | 450/3 | €19,040 | €25,123 | +€6,083 | +31.9% |
| Remuneration and social security | 454/9 | €8,705 | €10,157 | +€1,453 | +16.7% |
| Other amounts payable | 47/48 | €61,635 | - | -€61,635 | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €57,411 | €59,353 | +€1,943 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €768 | = | 0.0% |
| Other operating charges | 640/8 | €939 | €488 | -€451 | -48.0% |
| Gross operating margin | 9900 | €127,732 | €132,969 | +€5,236 | +4.1% |
| Operating profit (loss) | 9901 | €68,615 | €72,360 | +€3,744 | +5.5% |
| Financial income | 75/76B | €2,887 | €68,257 | +€65,370 | +2264.2% |
| Recurring financial income | 75 | €2,887 | €68,257 | +€65,370 | +2264.2% |
| Financial charges | 65/66B | €942 | €2,129 | +€1,187 | +126.1% |
| Recurring financial charges | 65 | €942 | €2,129 | +€1,187 | +126.1% |
| Profit (loss) for the period before taxes | 9903 | €70,561 | €138,488 | +€67,927 | +96.3% |
| Income taxes | 67/77 | €16,616 | €30,452 | +€13,835 | +83.3% |
| Profit (loss) for the period | 9904 | €53,944 | €108,036 | +€54,092 | +100.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,944 | €108,036 | +€54,092 | +100.3% |
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 8 October 2026 via checked.be.