AURONDO: 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.
AURONDO
Largest movements
- Cash +€57,529
up €57,529 (+26.8%), from €214,651 to €272,180
mainly Net result for the year (+€92,856) and Depreciation (+€6,310)
- Tangible fixed assets +€14,099
up €14,099 (+34.3%), from €41,133 to €55,232
- Receivables within one year +€12,863
up €12,863 (+1688.4%), from €762 to €13,625
of which Other amounts receivable: +€7,488
- Reserves +€92,871
up €92,871 (+38.9%), from €238,590 to €331,460
of which Distributable reserves: +€92,871
- Tax, wage and social debts -€4,475
down €4,475 (-68.6%), from €6,519 to €2,044
- Gross operating margin -€10,091
down €10,091 (-6.7%), from €150,353 to €140,262
- Taxes -€3,850
down €3,850 (-8.2%), from €47,042 to €43,192
- Depreciation +€1,722
up €1,722 (+37.5%), from €4,588 to €6,310
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
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 | €262,980 | €348,453 | +€85,473 | +32.5% |
| Fixed assets | 21/28 | €47,568 | €61,667 | +€14,099 | +29.6% |
| Tangible fixed assets | 22/27 | €41,133 | €55,232 | +€14,099 | +34.3% |
| Land and buildings | 22 | €34,301 | €36,651 | +€2,350 | +6.9% |
| Plant, machinery and equipment | 23 | €6,831 | €13,736 | +€6,905 | +101.1% |
| Furniture and vehicles | 24 | - | €4,844 | +€4,844 | |
| Financial fixed assets | 28 | €6,435 | €6,435 | = | 0.0% |
| Current assets | 29/58 | €215,413 | €286,786 | +€71,374 | +33.1% |
| Amounts receivable within one year | 40/41 | €762 | €13,625 | +€12,863 | +1688.4% |
| Trade receivables | 40 | €0 | €5,375 | +€5,375 | |
| Other amounts receivable | 41 | €762 | €8,250 | +€7,488 | +983.0% |
| Cash at bank and in hand | 54/58 | €214,651 | €272,180 | +€57,529 | +26.8% |
| Deferred charges and accrued income | 490/1 | - | €981 | +€981 | |
| Total equity and liabilities | 10/49 | €262,980 | €348,453 | +€85,473 | +32.5% |
| Equity | 10/15 | €251,004 | €343,860 | +€92,856 | +37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €238,590 | €331,460 | +€92,871 | +38.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €4,191 | €4,191 | = | 0.0% |
| Distributable reserves | 133 | €232,539 | €325,409 | +€92,871 | +39.9% |
| Profit (loss) carried forward | 14 | €15 | €0 | -€15 | -100.0% |
| Amounts payable | 17/49 | €11,976 | €4,593 | -€7,383 | -61.7% |
| Amounts payable within one year | 42/48 | €11,976 | €4,593 | -€7,383 | -61.7% |
| Trade debts | 44 | €2,303 | €1,403 | -€900 | -39.1% |
| Suppliers | 440/4 | €2,303 | €1,403 | -€900 | -39.1% |
| Taxes, remuneration and social security | 45 | €6,519 | €2,044 | -€4,475 | -68.6% |
| Taxes | 450/3 | €6,519 | €2,044 | -€4,475 | -68.6% |
| Other amounts payable | 47/48 | €3,154 | €1,145 | -€2,009 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,588 | €6,310 | +€1,722 | +37.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €150,353 | €140,262 | -€10,091 | -6.7% |
| Operating profit (loss) | 9901 | €145,260 | €133,432 | -€11,828 | -8.1% |
| Financial income | 75/76B | €1,819 | €2,958 | +€1,139 | +62.6% |
| Recurring financial income | 75 | €1,819 | €2,958 | +€1,139 | +62.6% |
| Financial charges | 65/66B | €418 | €342 | -€76 | -18.3% |
| Recurring financial charges | 65 | €418 | €342 | -€76 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €146,661 | €136,048 | -€10,612 | -7.2% |
| Income taxes | 67/77 | €47,042 | €43,192 | -€3,850 | -8.2% |
| Profit (loss) for the period | 9904 | €99,619 | €92,856 | -€6,762 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,619 | €92,856 | -€6,762 | -6.8% |
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 10 October 2026 via checked.be.