AURO: 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.
What changed
AURO
NACE 46.480, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,712
2024 · €4,793-€3,081
Equity
€1.6m
2024 · €1.6m+€1,712
Cash
€94,619
2024 · €101,326-€6,707
Balance sheet total
€1.9m
2024 · €2.2m-€286,797
Largest movements
Assets
- Stocks and contracts -€265,865
down €265,865 (-14.2%), from €1.9m to €1.6m
Equity and liabilities
- Provisions -€251,728
down €251,728 (-100.0%), from €251,728 to €0
Income statement
- Write-downs +€248,000
new in 2025: €248,000
- Provisions -€201,728
down €201,728 (-403.5%), from -€50,000 to -€251,728
- Gross operating margin +€31,045
up €31,045 (+46.5%), from €66,806 to €97,851
- Financial charges -€12,899
down €12,899 (-58.1%), from €22,184 to €9,284
- Other operating charges +€1,841
up €1,841 (+28.6%), from €6,436 to €8,277
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.
Result 2024
€4,793
Gross operating margin
+€31,045
Staff costs
-€1,673
Depreciation
+€771
Write-downs
-€248,000
Provisions
+€201,728
Other operating charges
-€1,841
Financial income
+€263
Financial charges
+€12,899
Taxes
+€1,728
Result 2025
€1,712
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.
From operations
+€15,107
Investment
-€1,815
Financing
-€20,000
Cash 2024
€101,326
From operations (derived)
+€15,107
Net result for the year
+€1,712
Depreciation
+€4,814
Stocks and contracts
+€265,865
Receivables within one year
+€11,225
Provisions
-€251,728
Trade debts
+€14,848
Tax, wage and social debts
+€1,745
Other debts
-€19,075
Accrued charges and deferred income
-€14,300
Investment (derived)
-€1,815
Investment in fixed assets (net)
-€1,815
Financing
-€20,000
Short-term financial debts
-€20,000
Cash 2025
€94,619
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,173,851 | €1,887,054 | -€286,797 | -13.2% |
| Fixed assets | 21/28 | €160,229 | €157,230 | -€3,000 | -1.9% |
| Tangible fixed assets | 22/27 | €160,229 | €157,230 | -€3,000 | -1.9% |
| Land and buildings | 22 | €158,780 | €154,430 | -€4,350 | -2.7% |
| Plant, machinery and equipment | 23 | €1,450 | €2,800 | +€1,350 | +93.1% |
| Current assets | 29/58 | €2,013,621 | €1,729,824 | -€283,797 | -14.1% |
| Stocks and contracts in progress | 3 | €1,868,560 | €1,602,695 | -€265,865 | -14.2% |
| Stocks | 30/36 | €1,868,560 | €1,602,695 | -€265,865 | -14.2% |
| Amounts receivable within one year | 40/41 | €43,735 | €32,509 | -€11,225 | -25.7% |
| Trade receivables | 40 | €43,168 | €32,418 | -€10,750 | -24.9% |
| Other amounts receivable | 41 | €567 | €91 | -€475 | -83.9% |
| Cash at bank and in hand | 54/58 | €101,326 | €94,619 | -€6,707 | -6.6% |
| Total equity and liabilities | 10/49 | €2,173,851 | €1,887,054 | -€286,797 | -13.2% |
| Equity | 10/15 | €1,589,930 | €1,591,642 | +€1,712 | +0.1% |
| Contributions | 10/11 | €106,784 | €106,784 | = | 0.0% |
| Revaluation surpluses | 12 | €64,937 | €64,937 | = | 0.0% |
| Reserves | 13 | €915,471 | €917,184 | +€1,712 | +0.2% |
| Distributable reserves | 133 | €915,471 | €917,184 | +€1,712 | +0.2% |
| Profit (loss) carried forward | 14 | €502,738 | €502,738 | = | 0.0% |
| Provisions and deferred taxes | 16 | €251,728 | €0 | -€251,728 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €251,728 | €0 | -€251,728 | -100.0% |
| Pensions and similar obligations | 160 | €251,728 | €0 | -€251,728 | -100.0% |
| Amounts payable | 17/49 | €332,193 | €295,411 | -€36,782 | -11.1% |
| Amounts payable within one year | 42/48 | €317,894 | €295,411 | -€22,482 | -7.1% |
| Financial debts | 43 | €85,000 | €65,000 | -€20,000 | -23.5% |
| Credit institutions | 430/8 | €85,000 | €65,000 | -€20,000 | -23.5% |
| Trade debts | 44 | €20,384 | €35,232 | +€14,848 | +72.8% |
| Suppliers | 440/4 | €20,384 | €35,232 | +€14,848 | +72.8% |
| Taxes, remuneration and social security | 45 | €20,380 | €22,125 | +€1,745 | +8.6% |
| Taxes | 450/3 | €6,455 | €7,719 | +€1,264 | +19.6% |
| Remuneration and social security | 454/9 | €13,925 | €14,406 | +€481 | +3.5% |
| Other amounts payable | 47/48 | €192,129 | €173,054 | -€19,075 | -9.9% |
| Accrued charges and deferred income | 492/3 | €14,300 | €0 | -€14,300 | -100.0% |
| Remuneration, social security and pensions | 62 | €74,177 | €75,851 | +€1,673 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,585 | €4,814 | -€771 | -13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €248,000 | +€248,000 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,000 | -€251,728 | -€201,728 | -403.5% |
| Other operating charges | 640/8 | €6,436 | €8,277 | +€1,841 | +28.6% |
| Gross operating margin | 9900 | €66,806 | €97,851 | +€31,045 | +46.5% |
| Operating profit (loss) | 9901 | €30,608 | €12,637 | -€17,971 | -58.7% |
| Financial income | 75/76B | €1,434 | €1,697 | +€263 | +18.3% |
| Recurring financial income | 75 | €1,434 | €1,697 | +€263 | +18.3% |
| Financial charges | 65/66B | €22,184 | €9,284 | -€12,899 | -58.1% |
| Recurring financial charges | 65 | €22,184 | €9,284 | -€12,899 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €9,859 | €5,050 | -€4,809 | -48.8% |
| Income taxes | 67/77 | €5,066 | €3,337 | -€1,728 | -34.1% |
| Profit (loss) for the period | 9904 | €4,793 | €1,712 | -€3,081 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,793 | €1,712 | -€3,081 | -64.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.