AUROM: 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.
AUROM
Largest movements
- Receivables within one year +€10,558
up €10,558 (+53.8%), from €19,627 to €30,185
of which Other amounts receivable: +€13,266
- Tangible fixed assets -€5,750
no longer reported in 2025 (was €5,750)
- Cash +€2,719
up €2,719 (+71.5%), from €3,805 to €6,524
mainly Trade debts (+€17,683) and Investment in fixed assets (net) (+€5,750)
- Deferred charges and accrued income -€741
no longer reported in 2025 (was €741)
- Trade debts +€17,683
up €17,683 (+116%), from €15,218 to €32,901
- Profit (loss) carried forward -€7,633
down €7,633 (-107%), from -€7,160 to -€14,793
- Tax, wage and social debts -€3,265
no longer reported in 2025 (was €3,265)
- Gross operating margin -€73,168
down €73,168, from €73,003 to -€165
- Depreciation -€5,750
no longer reported in 2025 (was €5,750)
- Other operating charges +€4,084
up €4,084 (+149%), from €2,742 to €6,826
- Taxes -€2,533
down €2,533 (-84.4%), from €3,000 to €467
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 | €29,923 | €36,709 | +€6,786 | +22.7% |
| Fixed assets | 21/28 | €5,750 | - | -€5,750 | |
| Tangible fixed assets | 22/27 | €5,750 | - | -€5,750 | |
| Furniture and vehicles | 24 | €5,750 | - | -€5,750 | |
| Current assets | 29/58 | €24,173 | €36,709 | +€12,536 | +51.9% |
| Amounts receivable within one year | 40/41 | €19,627 | €30,185 | +€10,558 | +53.8% |
| Trade receivables | 40 | €10,842 | €8,134 | -€2,708 | -25.0% |
| Other amounts receivable | 41 | €8,785 | €22,051 | +€13,266 | +151% |
| Cash at bank and in hand | 54/58 | €3,805 | €6,524 | +€2,719 | +71.5% |
| Deferred charges and accrued income | 490/1 | €741 | - | -€741 | |
| Total equity and liabilities | 10/49 | €29,923 | €36,709 | +€6,786 | +22.7% |
| Equity | 10/15 | €11,440 | €3,807 | -€7,633 | -66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,160 | -€14,793 | -€7,633 | -107% |
| Amounts payable | 17/49 | €18,483 | €32,902 | +€14,419 | +78.0% |
| Amounts payable within one year | 42/48 | €18,483 | €32,901 | +€14,418 | +78.0% |
| Trade debts | 44 | €15,218 | €32,901 | +€17,683 | +116% |
| Suppliers | 440/4 | €15,218 | €32,901 | +€17,683 | +116% |
| Taxes, remuneration and social security | 45 | €3,265 | - | -€3,265 | |
| Taxes | 450/3 | €3,265 | - | -€3,265 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | - | -€5,750 | |
| Other operating charges | 640/8 | €2,742 | €6,826 | +€4,084 | +149% |
| Gross operating margin | 9900 | €73,003 | -€165 | -€73,168 | |
| Operating profit (loss) | 9901 | €64,511 | -€6,991 | -€71,502 | |
| Financial charges | 65/66B | €135 | €175 | +€40 | +29.6% |
| Recurring financial charges | 65 | €135 | €175 | +€40 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €64,376 | -€7,166 | -€71,542 | |
| Income taxes | 67/77 | €3,000 | €467 | -€2,533 | -84.4% |
| Profit (loss) for the period | 9904 | €61,376 | -€7,633 | -€69,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,376 | -€7,633 | -€69,009 |
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 27 October 2026 via checked.be.