AURIS: 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.
AURIS
Largest movements
- Tangible fixed assets -€88,062
down €88,062 (-27.1%), from €324,848 to €236,786
of which Land and buildings: -€86,195
- Receivables within one year -€36,046
down €36,046 (-29.0%), from €124,083 to €88,037
of which Trade receivables: -€31,731
- Cash +€9,707
up €9,707 (+2526.9%), from €384 to €10,091
mainly Depreciation (+€92,676) and Receivables within one year (+€36,046)
- Stocks and contracts -€9,267
down €9,267 (-20.0%), from €46,436 to €37,168
- Debts after one year -€97,222
down €97,222 (-51.9%), from €187,222 to €90,000
- Current portion of long-term debt -€18,333
down €18,333 (-37.9%), from €48,333 to €30,000
- Tax, wage and social debts -€9,660
down €9,660 (-74.7%), from €12,940 to €3,280
of which Taxes: -€5,160
- Other debts -€6,804
down €6,804 (-28.5%), from €23,861 to €17,057
- Gross operating margin -€26,723
down €26,723 (-19.2%), from €139,501 to €112,778
- Taxes -€6,232
down €6,232 (-97.5%), from €6,393 to €162
- Financial charges +€2,667
up €2,667 (+26.2%), from €10,179 to €12,846
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,698 | €392,214 | -€127,484 | -24.5% |
| Fixed assets | 21/28 | €341,563 | €253,501 | -€88,062 | -25.8% |
| Tangible fixed assets | 22/27 | €324,848 | €236,786 | -€88,062 | -27.1% |
| Land and buildings | 22 | €316,291 | €230,096 | -€86,195 | -27.3% |
| Plant, machinery and equipment | 23 | €7,532 | €6,690 | -€842 | -11.2% |
| Furniture and vehicles | 24 | €1,025 | - | -€1,025 | |
| Financial fixed assets | 28 | €16,715 | €16,715 | = | 0.0% |
| Current assets | 29/58 | €178,135 | €138,713 | -€39,422 | -22.1% |
| Stocks and contracts in progress | 3 | €46,436 | €37,168 | -€9,267 | -20.0% |
| Stocks | 30/36 | €46,436 | €37,168 | -€9,267 | -20.0% |
| Amounts receivable within one year | 40/41 | €124,083 | €88,037 | -€36,046 | -29.0% |
| Trade receivables | 40 | €51,601 | €19,869 | -€31,731 | -61.5% |
| Other amounts receivable | 41 | €72,482 | €68,168 | -€4,314 | -6.0% |
| Cash at bank and in hand | 54/58 | €384 | €10,091 | +€9,707 | +2526.9% |
| Deferred charges and accrued income | 490/1 | €7,232 | €3,416 | -€3,815 | -52.8% |
| Total equity and liabilities | 10/49 | €519,698 | €392,214 | -€127,484 | -24.5% |
| Equity | 10/15 | €141,568 | €142,318 | +€750 | +0.5% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €82,860 | €83,710 | +€850 | +1.0% |
| Non-distributable reserves | 130/1 | €5,860 | €5,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,860 | €5,860 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €77,850 | +€850 | +1.1% |
| Profit (loss) carried forward | 14 | €108 | €8 | -€100 | -92.5% |
| Provisions and deferred taxes | 16 | €60,745 | €60,745 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,745 | €60,745 | = | 0.0% |
| Pensions and similar obligations | 160 | €60,745 | €60,745 | = | 0.0% |
| Amounts payable | 17/49 | €317,385 | €189,151 | -€128,234 | -40.4% |
| Amounts payable after more than one year | 17 | €187,222 | €90,000 | -€97,222 | -51.9% |
| Financial debts | 170/4 | €187,222 | €90,000 | -€97,222 | -51.9% |
| Amounts payable within one year | 42/48 | €125,018 | €93,316 | -€31,703 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €48,333 | €30,000 | -€18,333 | -37.9% |
| Financial debts | 43 | €510 | - | -€510 | |
| Credit institutions | 430/8 | €510 | - | -€510 | |
| Trade debts | 44 | €39,374 | €42,979 | +€3,605 | +9.2% |
| Suppliers | 440/4 | €39,374 | €42,979 | +€3,605 | +9.2% |
| Taxes, remuneration and social security | 45 | €12,940 | €3,280 | -€9,660 | -74.7% |
| Taxes | 450/3 | €8,440 | €3,280 | -€5,160 | -61.1% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €23,861 | €17,057 | -€6,804 | -28.5% |
| Accrued charges and deferred income | 492/3 | €5,145 | €5,836 | +€691 | +13.4% |
| Non-recurring operating income | 76A | €937 | €550 | -€387 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,753 | €92,676 | -€77 | -0.1% |
| Other operating charges | 640/8 | €8,319 | €7,357 | -€962 | -11.6% |
| Non-recurring operating charges | 66A | €759 | €586 | -€173 | -22.8% |
| Gross operating margin | 9900 | €139,501 | €112,778 | -€26,723 | -19.2% |
| Operating profit (loss) | 9901 | €37,670 | €12,159 | -€25,511 | -67.7% |
| Financial income | 75/76B | €2,142 | €1,598 | -€544 | -25.4% |
| Recurring financial income | 75 | €2,142 | €1,598 | -€544 | -25.4% |
| Financial charges | 65/66B | €10,179 | €12,846 | +€2,667 | +26.2% |
| Recurring financial charges | 65 | €10,179 | €12,846 | +€2,667 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €29,634 | €912 | -€28,722 | -96.9% |
| Income taxes | 67/77 | €6,393 | €162 | -€6,232 | -97.5% |
| Profit (loss) for the period | 9904 | €23,240 | €750 | -€22,490 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,240 | €750 | -€22,490 | -96.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.