AUROBINDO: 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
AUROBINDO
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€2.2m
2025 · €1.6m+€664,058
Equity
€13.1m
2025 · €10.9m+€2.2m
Cash
€64,961
2025 · €97,237-€32,276
Balance sheet total
€22.0m
2025 · €16.0m+€6.0m
Largest movements
Assets
- Current investments +€5.1m
up €5.1m (+186.8%), from €2.8m to €7.9m
- Receivables within one year +€1.5m
up €1.5m (+41.1%), from €3.7m to €5.3m
of which Trade receivables: +€1.5m
- Intangible fixed assets -€546,694
down €546,694 (-17.2%), from €3.2m to €2.6m
- Stocks and contracts -€269,967
down €269,967 (-4.6%), from €5.9m to €5.6m
Equity and liabilities
- Trade debts +€3.5m
up €3.5m (+118.9%), from €3.0m to €6.5m
- Profit (loss) carried forward +€2.1m
up €2.1m (+101.4%), from €2.1m to €4.2m
Income statement
- Turnover +€5.5m
up €5.5m (+23.9%), from €23.0m to €28.6m
- Goods and materials +€4.5m
up €4.5m (+44.7%), from €10.0m to €14.5m
of which Change in stocks: decrease (increase): +€2.7m
- Write-downs -€747,758
down €747,758, from €488,038 to -€259,720
- Staff costs +€374,879
up €374,879 (+8.1%), from €4.7m to €5.0m
- Other operating charges +€331,082
up €331,082 (+19.3%), from €1.7m to €2.1m
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.
Result 2025
€1.6m
Turnover
+€5.5m
Other operating income
+€39,446
Goods and materials
-€4.5m
Services and other goods
-€312,031
Staff costs
-€374,879
Depreciation
-€10,630
Write-downs
+€747,758
Other operating charges
-€331,082
Other operating items
-€441
Financial income
-€11,490
Financial charges
+€2,733
Taxes
-€114,612
Result 2026
€2.2m
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.
From operations
+€5.4m
Investment
-€5.4m
Financing
€0
Cash 2025
€97,237
From operations (derived)
+€5.4m
Net result for the year
+€2.2m
Depreciation
+€729,526
Stocks and contracts
+€269,967
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€107,244
Trade debts
+€3.5m
Tax, wage and social debts
+€133,973
Other debts
+€143,611
Investment (derived)
-€5.4m
Investment in fixed assets (net)
-€257,556
Current investments
-€5.1m
Cash 2026
€64,961
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,991,695 | €22,001,271 | +€6.0m | +37.6% |
| Fixed assets | 21/28 | €3,318,487 | €2,846,517 | -€471,970 | -14.2% |
| Intangible fixed assets | 21 | €3,179,785 | €2,633,091 | -€546,694 | -17.2% |
| Tangible fixed assets | 22/27 | €102,279 | €169,184 | +€66,904 | +65.4% |
| Plant, machinery and equipment | 23 | €35,809 | €35,328 | -€481 | -1.3% |
| Furniture and vehicles | 24 | €14,149 | €10,423 | -€3,726 | -26.3% |
| Assets under construction and advance payments | 27 | €52,322 | €123,433 | +€71,111 | +135.9% |
| Financial fixed assets | 28 | €36,422 | €44,242 | +€7,820 | +21.5% |
| Other financial fixed assets | 284/8 | €36,422 | €44,242 | +€7,820 | +21.5% |
| Amounts receivable and cash guarantees | 285/8 | €36,422 | €44,242 | +€7,820 | +21.5% |
| Current assets | 29/58 | €12,673,208 | €19,154,754 | +€6.5m | +51.1% |
| Stocks and contracts in progress | 3 | €5,881,171 | €5,611,204 | -€269,967 | -4.6% |
| Stocks | 30/36 | €5,881,171 | €5,611,204 | -€269,967 | -4.6% |
| Goods purchased for resale | 34 | €5,881,171 | €5,611,204 | -€269,967 | -4.6% |
| Amounts receivable within one year | 40/41 | €3,736,561 | €5,273,106 | +€1.5m | +41.1% |
| Trade receivables | 40 | €3,714,777 | €5,235,031 | +€1.5m | +40.9% |
| Other amounts receivable | 41 | €21,784 | €38,075 | +€16,291 | +74.8% |
| Current investments | 50/53 | €2,751,177 | €7,891,177 | +€5.1m | +186.8% |
| Other investments | 51/53 | €2,751,177 | €7,891,177 | +€5.1m | +186.8% |
| Cash at bank and in hand | 54/58 | €97,237 | €64,961 | -€32,276 | -33.2% |
| Deferred charges and accrued income | 490/1 | €207,063 | €314,306 | +€107,244 | +51.8% |
| Total equity and liabilities | 10/49 | €15,991,695 | €22,001,271 | +€6.0m | +37.6% |
| Equity | 10/15 | €10,931,425 | €13,149,195 | +€2.2m | +20.3% |
| Contributions | 10/11 | €8,745,320 | €8,745,320 | = | 0.0% |
| Capital | 10 | €8,745,320 | €8,745,320 | = | 0.0% |
| Issued capital | 100 | €8,745,320 | €8,745,320 | = | 0.0% |
| Reserves | 13 | €109,305 | €220,194 | +€110,888 | +101.4% |
| Non-distributable reserves | 130/1 | €109,305 | €220,194 | +€110,888 | +101.4% |
| Legal reserve | 130 | €109,305 | €220,194 | +€110,888 | +101.4% |
| Profit (loss) carried forward | 14 | €2,076,800 | €4,183,681 | +€2.1m | +101.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €5,060,269 | €8,852,076 | +€3.8m | +74.9% |
| Amounts payable within one year | 42/48 | €5,060,269 | €8,852,076 | +€3.8m | +74.9% |
| Trade debts | 44 | €2,954,998 | €6,469,221 | +€3.5m | +118.9% |
| Suppliers | 440/4 | €2,954,998 | €6,469,221 | +€3.5m | +118.9% |
| Taxes, remuneration and social security | 45 | €1,270,720 | €1,404,693 | +€133,973 | +10.5% |
| Taxes | 450/3 | €116,986 | €63,068 | -€53,918 | -46.1% |
| Remuneration and social security | 454/9 | €1,153,734 | €1,341,625 | +€187,891 | +16.3% |
| Other amounts payable | 47/48 | €834,551 | €978,162 | +€143,611 | +17.2% |
| Operating income | 70/76A | €23,358,738 | €28,913,037 | +€5.6m | +23.8% |
| Turnover | 70 | €23,047,166 | €28,562,020 | +€5.5m | +23.9% |
| Other operating income | 74 | €311,571 | €351,017 | +€39,446 | +12.7% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Operating charges | 60/66A | €21,878,355 | €26,645,227 | +€4.8m | +21.8% |
| Goods for resale, raw materials and consumables | 60 | €10,025,323 | €14,510,892 | +€4.5m | +44.7% |
| Purchases | 600/8 | €12,166,425 | €13,981,204 | +€1.8m | +14.9% |
| Change in stocks: decrease (increase) | 609 | -€2,141,102 | €529,688 | +€2.7m | |
| Services and other goods | 61 | €4,236,449 | €4,548,480 | +€312,031 | +7.4% |
| Remuneration, social security and pensions | 62 | €4,655,428 | €5,030,308 | +€374,879 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718,896 | €729,526 | +€10,630 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €488,038 | -€259,720 | -€747,758 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,719,357 | €2,050,439 | +€331,082 | +19.3% |
| Non-recurring operating charges | 66A | €34,864 | €35,304 | +€440 | +1.3% |
| Operating profit (loss) | 9901 | €1,480,383 | €2,267,810 | +€787,427 | +53.2% |
| Financial income | 75/76B | €99,284 | €87,794 | -€11,490 | -11.6% |
| Recurring financial income | 75 | €99,284 | €87,794 | -€11,490 | -11.6% |
| Income from financial fixed assets | 750 | - | €0 | = | |
| Income from current assets | 751 | €98,088 | €87,045 | -€11,043 | -11.3% |
| Other financial income | 752/9 | €1,195 | €749 | -€447 | -37.4% |
| Financial charges | 65/66B | €9,346 | €6,613 | -€2,733 | -29.2% |
| Recurring financial charges | 65 | €9,346 | €6,613 | -€2,733 | -29.2% |
| Other financial charges | 652/9 | €9,346 | €6,613 | -€2,733 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €1,570,321 | €2,348,991 | +€778,670 | +49.6% |
| Income taxes | 67/77 | €16,609 | €131,222 | +€114,612 | +690.0% |
| Taxes | 670/3 | €25,850 | €131,222 | +€105,372 | +407.6% |
| Tax adjustments and reversals of tax provisions | 77 | €9,241 | - | -€9,241 | |
| Profit (loss) for the period | 9904 | €1,553,711 | €2,217,770 | +€664,058 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,553,711 | €2,217,770 | +€664,058 | +42.7% |
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 7 October 2026 via checked.be.