AURINVEST: 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.
AURINVEST
Largest movements
- Receivables within one year +€25,221
up €25,221 (+19.3%), from €130,518 to €155,739
- Tangible fixed assets -€19,800
down €19,800 (-4.4%), from €448,800 to €429,000
- Deferred charges and accrued income -€7,276
down €7,276 (-90.9%), from €8,000 to €724
- Reserves +€49,410
up €49,410 (+16.1%), from €307,646 to €357,056
of which Distributable reserves: +€49,410
- Debts after one year -€45,324
down €45,324 (-37.6%), from €120,551 to €75,228
- Other debts +€16,000
up €16,000 (+99.8%), from €16,034 to €32,034
- Tax, wage and social debts -€11,441
down €11,441 (-38.4%), from €29,794 to €18,353
- Accrued charges and deferred income -€8,430
no longer reported in 2025 (was €8,430)
- Gross operating margin -€8,005
down €8,005 (-7.8%), from €102,086 to €94,081
- Financial charges -€1,545
down €1,545 (-20.5%), from €7,523 to €5,978
- Taxes -€1,242
down €1,242 (-4.9%), from €25,300 to €24,059
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.
Derived cash bridge
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 | €596,962 | €598,918 | +€1,956 | +0.3% |
| Fixed assets | 21/28 | €448,800 | €429,000 | -€19,800 | -4.4% |
| Tangible fixed assets | 22/27 | €448,800 | €429,000 | -€19,800 | -4.4% |
| Land and buildings | 22 | €448,800 | €429,000 | -€19,800 | -4.4% |
| Current assets | 29/58 | €148,162 | €169,918 | +€21,756 | +14.7% |
| Amounts receivable within one year | 40/41 | €130,518 | €155,739 | +€25,221 | +19.3% |
| Other amounts receivable | 41 | €130,518 | €155,739 | +€25,221 | +19.3% |
| Cash at bank and in hand | 54/58 | €9,643 | €13,454 | +€3,811 | +39.5% |
| Deferred charges and accrued income | 490/1 | €8,000 | €724 | -€7,276 | -90.9% |
| Total equity and liabilities | 10/49 | €596,962 | €598,918 | +€1,956 | +0.3% |
| Equity | 10/15 | €370,058 | €419,477 | +€49,419 | +13.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €307,646 | €357,056 | +€49,410 | +16.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €301,446 | €350,856 | +€49,410 | +16.4% |
| Profit (loss) carried forward | 14 | €412 | €421 | +€9 | +2.2% |
| Amounts payable | 17/49 | €226,904 | €179,442 | -€47,463 | -20.9% |
| Amounts payable after more than one year | 17 | €120,551 | €75,228 | -€45,324 | -37.6% |
| Financial debts | 170/4 | €120,551 | €75,228 | -€45,324 | -37.6% |
| Amounts payable within one year | 42/48 | €97,923 | €104,214 | +€6,291 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €50,095 | €53,827 | +€3,732 | +7.5% |
| Trade debts | 44 | €2,000 | - | -€2,000 | |
| Suppliers | 440/4 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €29,794 | €18,353 | -€11,441 | -38.4% |
| Taxes | 450/3 | €29,794 | €18,353 | -€11,441 | -38.4% |
| Other amounts payable | 47/48 | €16,034 | €32,034 | +€16,000 | +99.8% |
| Accrued charges and deferred income | 492/3 | €8,430 | - | -€8,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,800 | €19,800 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €102,086 | €94,081 | -€8,005 | -7.8% |
| Operating profit (loss) | 9901 | €81,898 | €73,816 | -€8,083 | -9.9% |
| Financial income | 75/76B | €5,099 | €5,640 | +€541 | +10.6% |
| Recurring financial income | 75 | €5,099 | €5,640 | +€541 | +10.6% |
| Financial charges | 65/66B | €7,523 | €5,978 | -€1,545 | -20.5% |
| Recurring financial charges | 65 | €7,523 | €5,978 | -€1,545 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €79,474 | €73,478 | -€5,997 | -7.5% |
| Income taxes | 67/77 | €25,300 | €24,059 | -€1,242 | -4.9% |
| Profit (loss) for the period | 9904 | €54,174 | €49,419 | -€4,755 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,174 | €49,419 | -€4,755 | -8.8% |
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 25 October 2026 via checked.be.