Auriga Management: 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 Management
Largest movements
- Receivables within one year +€97,832
up €97,832 (+131.9%), from €74,145 to €171,976
of which Other amounts receivable: +€63,894
- Financial fixed assets +€31,500
up €31,500 (+18.0%), from €175,000 to €206,500
- Tangible fixed assets -€30,334
down €30,334 (-7.3%), from €416,787 to €386,454
of which Land and buildings: -€19,381
- Cash +€9,149
up €9,149 (+41.5%), from €22,068 to €31,216
mainly Net result for the year (+€123,269) and Depreciation (+€34,025)
- Reserves +€123,269
up €123,269 (+57.7%), from €213,566 to €336,835
- Debts after one year -€38,931
down €38,931 (-10.2%), from €383,516 to €344,585
- Tax, wage and social debts +€12,034
up €12,034 (+122.3%), from €9,843 to €21,876
of which Taxes: +€12,085
- Gross operating margin +€129,369
up €129,369 (+118.6%), from €109,047 to €238,417
- Taxes +€45,019
up €45,019 (+229.3%), from €19,636 to €64,655
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 | €693,105 | €798,553 | +€105,447 | +15.2% |
| Fixed assets | 21/28 | €591,787 | €592,954 | +€1,166 | +0.2% |
| Tangible fixed assets | 22/27 | €416,787 | €386,454 | -€30,334 | -7.3% |
| Land and buildings | 22 | €334,611 | €315,230 | -€19,381 | -5.8% |
| Plant, machinery and equipment | 23 | €4,710 | €7,098 | +€2,388 | +50.7% |
| Furniture and vehicles | 24 | €64,817 | €52,195 | -€12,622 | -19.5% |
| Other tangible fixed assets | 26 | €12,649 | €11,931 | -€718 | -5.7% |
| Financial fixed assets | 28 | €175,000 | €206,500 | +€31,500 | +18.0% |
| Current assets | 29/58 | €101,318 | €205,599 | +€104,281 | +102.9% |
| Amounts receivable within one year | 40/41 | €74,145 | €171,976 | +€97,832 | +131.9% |
| Trade receivables | 40 | - | €33,938 | +€33,938 | |
| Other amounts receivable | 41 | €74,145 | €138,038 | +€63,894 | +86.2% |
| Cash at bank and in hand | 54/58 | €22,068 | €31,216 | +€9,149 | +41.5% |
| Deferred charges and accrued income | 490/1 | €5,106 | €2,407 | -€2,699 | -52.9% |
| Total equity and liabilities | 10/49 | €693,105 | €798,553 | +€105,447 | +15.2% |
| Equity | 10/15 | €223,566 | €346,835 | +€123,269 | +55.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €213,566 | €336,835 | +€123,269 | +57.7% |
| Distributable reserves | 133 | €213,566 | €336,835 | +€123,269 | +57.7% |
| Amounts payable | 17/49 | €469,539 | €451,717 | -€17,822 | -3.8% |
| Amounts payable after more than one year | 17 | €383,516 | €344,585 | -€38,931 | -10.2% |
| Financial debts | 170/4 | €383,516 | €344,585 | -€38,931 | -10.2% |
| Amounts payable within one year | 42/48 | €82,927 | €101,410 | +€18,483 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €61,163 | €56,598 | -€4,565 | -7.5% |
| Trade debts | 44 | €4,422 | €10,716 | +€6,294 | +142.3% |
| Suppliers | 440/4 | €4,422 | €10,716 | +€6,294 | +142.3% |
| Taxes, remuneration and social security | 45 | €9,843 | €21,876 | +€12,034 | +122.3% |
| Taxes | 450/3 | €7,413 | €19,497 | +€12,085 | +163.0% |
| Remuneration and social security | 454/9 | €2,430 | €2,379 | -€51 | -2.1% |
| Other amounts payable | 47/48 | €7,500 | €12,220 | +€4,720 | +62.9% |
| Accrued charges and deferred income | 492/3 | €3,096 | €5,723 | +€2,627 | +84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,162 | €34,025 | -€137 | -0.4% |
| Other operating charges | 640/8 | €8,535 | €9,434 | +€898 | +10.5% |
| Non-recurring operating charges | 66A | - | €198 | +€198 | |
| Gross operating margin | 9900 | €109,047 | €238,417 | +€129,369 | +118.6% |
| Operating profit (loss) | 9901 | €66,350 | €194,760 | +€128,410 | +193.5% |
| Financial income | 75/76B | €3,263 | €4,854 | +€1,590 | +48.7% |
| Recurring financial income | 75 | €3,263 | €4,854 | +€1,590 | +48.7% |
| Financial charges | 65/66B | €12,026 | €11,690 | -€337 | -2.8% |
| Recurring financial charges | 65 | €12,026 | €11,690 | -€337 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €57,587 | €187,924 | +€130,337 | +226.3% |
| Income taxes | 67/77 | €19,636 | €64,655 | +€45,019 | +229.3% |
| Profit (loss) for the period | 9904 | €37,951 | €123,269 | +€85,318 | +224.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,951 | €123,269 | +€85,318 | +224.8% |
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.