Aurion Law: 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.
Aurion Law
Largest movements
- Receivables after one year -€200,403
no longer reported in 2025 (was €200,403)
- Receivables within one year +€145,499
new in 2025: €145,499
of which Trade receivables: +€144,573
- Cash -€26,730
down €26,730 (-6.9%), from €385,471 to €358,741
mainly Receivables within one year (-€145,499) and Other debts (-€97,651)
- Tangible fixed assets -€7,000
down €7,000 (-49.1%), from €14,249 to €7,249
- Other debts -€97,651
down €97,651 (-20.6%), from €474,969 to €377,319
- Debts after one year -€41,668
no longer reported in 2025 (was €41,668)
- Trade debts +€38,426
up €38,426 (+154%), from €24,961 to €63,387
- Tax, wage and social debts +€12,120
up €12,120 (+25.7%), from €47,099 to €59,219
of which Taxes: +€17,741
- Staff costs +€8,406
up €8,406 (+18.5%), from €45,323 to €53,729
- Financial charges -€4,980
down €4,980 (-73.9%), from €6,736 to €1,755
- Gross operating margin +€2,784
up €2,784 (+4.4%), from €63,132 to €65,916
- Financial income -€1,890
down €1,890 (-95.6%), from €1,978 to €88
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 | €603,635 | €518,889 | -€84,746 | -14.0% |
| Fixed assets | 21/28 | €14,249 | €7,249 | -€7,000 | -49.1% |
| Tangible fixed assets | 22/27 | €14,249 | €7,249 | -€7,000 | -49.1% |
| Furniture and vehicles | 24 | €14,249 | €7,249 | -€7,000 | -49.1% |
| Current assets | 29/58 | €589,386 | €511,639 | -€77,746 | -13.2% |
| Amounts receivable after more than one year | 29 | €200,403 | - | -€200,403 | |
| Trade receivables | 290 | €200,403 | - | -€200,403 | |
| Amounts receivable within one year | 40/41 | - | €145,499 | +€145,499 | |
| Trade receivables | 40 | - | €144,573 | +€144,573 | |
| Other amounts receivable | 41 | - | €926 | +€926 | |
| Current investments | 50/53 | - | €3,542 | +€3,542 | |
| Cash at bank and in hand | 54/58 | €385,471 | €358,741 | -€26,730 | -6.9% |
| Deferred charges and accrued income | 490/1 | €3,512 | €3,858 | +€346 | +9.9% |
| Total equity and liabilities | 10/49 | €603,635 | €518,889 | -€84,746 | -14.0% |
| Equity | 10/15 | €14,167 | €15,422 | +€1,254 | +8.9% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €13,767 | €15,022 | +€1,254 | +9.1% |
| Non-distributable reserves | 130/1 | - | €3,542 | +€3,542 | |
| Own shares acquired | 1312 | - | €3,542 | +€3,542 | |
| Distributable reserves | 133 | €13,767 | €11,480 | -€2,287 | -16.6% |
| Amounts payable | 17/49 | €589,468 | €503,467 | -€86,001 | -14.6% |
| Amounts payable after more than one year | 17 | €41,668 | - | -€41,668 | |
| Financial debts | 170/4 | €41,668 | - | -€41,668 | |
| Amounts payable within one year | 42/48 | €547,800 | €503,467 | -€44,333 | -8.1% |
| Trade debts | 44 | €24,961 | €63,387 | +€38,426 | +154% |
| Suppliers | 440/4 | €24,961 | €63,387 | +€38,426 | +154% |
| Advances received on contracts in progress | 46 | €770 | €3,542 | +€2,772 | +360% |
| Taxes, remuneration and social security | 45 | €47,099 | €59,219 | +€12,120 | +25.7% |
| Taxes | 450/3 | €41,160 | €58,901 | +€17,741 | +43.1% |
| Remuneration and social security | 454/9 | €5,939 | €319 | -€5,620 | -94.6% |
| Other amounts payable | 47/48 | €474,969 | €377,319 | -€97,651 | -20.6% |
| Remuneration, social security and pensions | 62 | €45,323 | €53,729 | +€8,406 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | = | 0.0% |
| Other operating charges | 640/8 | €545 | €691 | +€146 | +26.8% |
| Gross operating margin | 9900 | €63,132 | €65,916 | +€2,784 | +4.4% |
| Operating profit (loss) | 9901 | €10,264 | €4,496 | -€5,768 | -56.2% |
| Financial income | 75/76B | €1,978 | €88 | -€1,890 | -95.6% |
| Recurring financial income | 75 | €1,978 | €88 | -€1,890 | -95.6% |
| Financial charges | 65/66B | €6,736 | €1,755 | -€4,980 | -73.9% |
| Recurring financial charges | 65 | €6,736 | €1,755 | -€4,980 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €5,506 | €2,828 | -€2,678 | -48.6% |
| Income taxes | 67/77 | €1,978 | €1,574 | -€404 | -20.4% |
| Profit (loss) for the period | 9904 | €3,528 | €1,254 | -€2,274 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,528 | €1,254 | -€2,274 | -64.4% |
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 31 October 2026 via checked.be.