Auron: 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.
Auron
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+95.3%), from €1.9m to €3.8m
of which Land and buildings: +€1.8m
- Cash +€180,752
up €180,752 (+4107.6%), from €4,400 to €185,153
- Debts after one year +€2.0m
up €2.0m (+4141.2%), from €47,619 to €2.0m
- Profit (loss) carried forward +€632,328
up €632,328, from -€626,298 to €6,030
- Reserves -€444,046
no longer reported in 2025 (was €444,046)
- Revaluation surpluses -€133,214
down €133,214 (-8.0%), from €1.7m to €1.5m
- Other debts -€129,245
down €129,245 (-70.7%), from €182,871 to €53,626
- Gross operating margin +€97,918
up €97,918 (+41.6%), from €235,568 to €333,486
- Depreciation +€63,574
up €63,574 (+54.8%), from €115,937 to €179,511
- Taxes +€55,679
up €55,679 (+396.5%), from €14,042 to €69,721
- Other operating charges +€14,972
up €14,972 (+106.4%), from €14,065 to €29,038
- Financial charges +€5,598
up €5,598 (+123.8%), from €4,523 to €10,121
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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,949,603 | €3,993,593 | +€2.0m | +104.8% |
| Fixed assets | 21/28 | €1,926,567 | €3,763,056 | +€1.8m | +95.3% |
| Tangible fixed assets | 22/27 | €1,926,567 | €3,763,056 | +€1.8m | +95.3% |
| Land and buildings | 22 | €1,907,364 | €3,750,725 | +€1.8m | +96.6% |
| Plant, machinery and equipment | 23 | €5,310 | €3,110 | -€2,200 | -41.4% |
| Furniture and vehicles | 24 | €3,998 | €1,558 | -€2,440 | -61.0% |
| Other tangible fixed assets | 26 | €9,895 | €7,663 | -€2,232 | -22.6% |
| Current assets | 29/58 | €23,036 | €230,537 | +€207,500 | +900.7% |
| Amounts receivable within one year | 40/41 | €18,636 | €42,880 | +€24,244 | +130.1% |
| Trade receivables | 40 | €14,941 | €42,280 | +€27,339 | +183.0% |
| Other amounts receivable | 41 | €3,695 | €600 | -€3,095 | -83.8% |
| Cash at bank and in hand | 54/58 | €4,400 | €185,153 | +€180,752 | +4107.6% |
| Deferred charges and accrued income | 490/1 | - | €2,504 | +€2,504 | |
| Total equity and liabilities | 10/49 | €1,949,603 | €3,993,593 | +€2.0m | +104.8% |
| Equity | 10/15 | €1,667,814 | €1,722,882 | +€55,068 | +3.3% |
| Contributions | 10/11 | €192,000 | €192,000 | = | 0.0% |
| Capital | 10 | €192,000 | - | -€192,000 | |
| Issued capital | 100 | €192,000 | - | -€192,000 | |
| Revaluation surpluses | 12 | €1,658,065 | €1,524,852 | -€133,214 | -8.0% |
| Reserves | 13 | €444,046 | - | -€444,046 | |
| Distributable reserves | 133 | €444,046 | - | -€444,046 | |
| Profit (loss) carried forward | 14 | -€626,298 | €6,030 | +€632,328 | |
| Amounts payable | 17/49 | €281,789 | €2,270,711 | +€2.0m | +705.8% |
| Amounts payable after more than one year | 17 | €47,619 | €2,019,638 | +€2.0m | +4141.2% |
| Financial debts | 170/4 | €47,619 | €2,019,638 | +€2.0m | +4141.2% |
| Amounts payable within one year | 42/48 | €212,866 | €234,814 | +€21,948 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €15,325 | €95,737 | +€80,413 | +524.7% |
| Trade debts | 44 | €629 | €15,730 | +€15,101 | +2401.8% |
| Suppliers | 440/4 | €629 | €15,730 | +€15,101 | +2401.8% |
| Taxes, remuneration and social security | 45 | €14,042 | €69,721 | +€55,679 | +396.5% |
| Taxes | 450/3 | €14,042 | €69,721 | +€55,679 | +396.5% |
| Other amounts payable | 47/48 | €182,871 | €53,626 | -€129,245 | -70.7% |
| Accrued charges and deferred income | 492/3 | €21,304 | €16,258 | -€5,046 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,937 | €179,511 | +€63,574 | +54.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,600 | -€10,000 | -€400 | -4.2% |
| Other operating charges | 640/8 | €14,065 | €29,038 | +€14,972 | +106.4% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €235,568 | €333,486 | +€97,918 | +41.6% |
| Operating profit (loss) | 9901 | €115,166 | €134,877 | +€19,712 | +17.1% |
| Financial income | 75/76B | €2 | €33 | +€31 | +2038.6% |
| Recurring financial income | 75 | €2 | €33 | +€31 | +2038.6% |
| Financial charges | 65/66B | €4,523 | €10,121 | +€5,598 | +123.8% |
| Recurring financial charges | 65 | €4,523 | €10,121 | +€5,598 | +123.8% |
| Profit (loss) for the period before taxes | 9903 | €110,644 | €124,789 | +€14,145 | +12.8% |
| Income taxes | 67/77 | €14,042 | €69,721 | +€55,679 | +396.5% |
| Profit (loss) for the period | 9904 | €96,603 | €55,068 | -€41,535 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,603 | €55,068 | -€41,535 | -43.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.