AURIS PRODUCTION: 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.
AURIS PRODUCTION
Largest movements
- Receivables after one year +€90,000
up €90,000 (+429%), from €21,000 to €111,000
- Receivables within one year -€45,594
down €45,594 (-54.5%), from €83,654 to €38,060
of which Trade receivables: -€54,704
- Cash -€16,052
down €16,052 (-87.8%), from €18,274 to €2,221
mainly Receivables after one year (-€90,000) and Net result for the year (-€24,325)
- Tangible fixed assets -€11,933
down €11,933 (-67.8%), from €17,613 to €5,680
of which Plant, machinery and equipment: -€10,254
- Trade debts +€55,826
up €55,826 (+189%), from €29,548 to €85,374
- Profit (loss) carried forward -€24,325
down €24,325 (-24.8%), from €98,145 to €73,819
- Tax, wage and social debts -€14,376
down €14,376 (-86.6%), from €16,599 to €2,222
of which Taxes: -€15,376
- Gross operating margin -€5,491
down €5,491 (-145%), from -€3,789 to -€9,279
- Depreciation -€5,037
down €5,037 (-29.7%), from €16,971 to €11,933
- Financial income +€1,386
up €1,386 (+3,820%), from €36 to €1,422
of which Financial income: +€1,089
- Other operating charges +€829
up €829 (+136%), from €610 to €1,438
- Financial charges -€415
down €415 (-11.8%), from €3,511 to €3,096
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 | €163,363 | €180,487 | +€17,125 | +10.5% |
| Fixed assets | 21/28 | €25,613 | €13,680 | -€11,933 | -46.6% |
| Tangible fixed assets | 22/27 | €17,613 | €5,680 | -€11,933 | -67.8% |
| Land and buildings | 22 | €1,671 | €797 | -€874 | -52.3% |
| Plant, machinery and equipment | 23 | €12,991 | €2,737 | -€10,254 | -78.9% |
| Furniture and vehicles | 24 | €2,951 | €2,146 | -€806 | -27.3% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €137,749 | €166,807 | +€29,058 | +21.1% |
| Amounts receivable after more than one year | 29 | €21,000 | €111,000 | +€90,000 | +429% |
| Other amounts receivable | 291 | €21,000 | €111,000 | +€90,000 | +429% |
| Stocks and contracts in progress | 3 | €14,437 | €14,437 | = | 0.0% |
| Stocks | 30/36 | €14,437 | €14,437 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,654 | €38,060 | -€45,594 | -54.5% |
| Trade receivables | 40 | €79,386 | €24,683 | -€54,704 | -68.9% |
| Other amounts receivable | 41 | €4,267 | €13,378 | +€9,110 | +213% |
| Cash at bank and in hand | 54/58 | €18,274 | €2,221 | -€16,052 | -87.8% |
| Deferred charges and accrued income | 490/1 | €385 | €1,089 | +€704 | +183% |
| Total equity and liabilities | 10/49 | €163,363 | €180,487 | +€17,125 | +10.5% |
| Equity | 10/15 | €104,445 | €80,119 | -€24,325 | -23.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,145 | €73,819 | -€24,325 | -24.8% |
| Amounts payable | 17/49 | €58,918 | €100,368 | +€41,450 | +70.4% |
| Amounts payable within one year | 42/48 | €58,918 | €100,368 | +€41,450 | +70.4% |
| Trade debts | 44 | €29,548 | €85,374 | +€55,826 | +189% |
| Suppliers | 440/4 | €29,548 | €85,374 | +€55,826 | +189% |
| Taxes, remuneration and social security | 45 | €16,599 | €2,222 | -€14,376 | -86.6% |
| Taxes | 450/3 | €16,599 | €1,222 | -€15,376 | -92.6% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €12,771 | €12,771 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,971 | €11,933 | -€5,037 | -29.7% |
| Other operating charges | 640/8 | €610 | €1,438 | +€829 | +136% |
| Non-recurring operating charges | 66A | €10,688 | - | -€10,688 | |
| Gross operating margin | 9900 | -€3,789 | -€9,279 | -€5,491 | -145% |
| Operating profit (loss) | 9901 | -€32,057 | -€22,651 | +€9,406 | +29.3% |
| Financial income | 75/76B | €36 | €1,422 | +€1,386 | +3,820% |
| Recurring financial income | 75 | €36 | €1,125 | +€1,089 | +3,001% |
| Non-recurring financial income | 76B | - | €297 | +€297 | |
| Financial charges | 65/66B | €3,511 | €3,096 | -€415 | -11.8% |
| Recurring financial charges | 65 | €3,511 | €3,096 | -€415 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,532 | -€24,325 | +€11,207 | +31.5% |
| Profit (loss) for the period | 9904 | -€35,532 | -€24,325 | +€11,207 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,532 | -€24,325 | +€11,207 | +31.5% |
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 24 October 2026 via checked.be.