Aurora: 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.
Aurora
Largest movements
- Current investments +€1.0m
up €1.0m (+3793.6%), from €26,360 to €1.0m
- Cash -€829,258
down €829,258 (-65.6%), from €1.3m to €434,884
mainly Current investments (-€1.0m) and Trade debts (-€21,667)
- Profit (loss) carried forward +€146,444
up €146,444 (+11.3%), from €1.3m to €1.4m
- Tax, wage and social debts +€40,551
up €40,551 (+31.5%), from €128,667 to €169,218
of which Remuneration and social security: +€36,741
- Trade debts -€21,667
down €21,667 (-67.1%), from €32,310 to €10,643
- Gross operating margin +€166,219
up €166,219 (+12.3%), from €1.4m to €1.5m
- Staff costs +€161,427
up €161,427 (+13.7%), from €1.2m to €1.3m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,792,924 | €1,955,929 | +€163,005 | +9.1% |
| Fixed assets | 21/28 | €364,713 | €347,282 | -€17,432 | -4.8% |
| Tangible fixed assets | 22/27 | €364,713 | €347,282 | -€17,432 | -4.8% |
| Land and buildings | 22 | €249,290 | €241,729 | -€7,561 | -3.0% |
| Plant, machinery and equipment | 23 | €55,716 | €39,300 | -€16,416 | -29.5% |
| Furniture and vehicles | 24 | €12,110 | €27,505 | +€15,395 | +127.1% |
| Other tangible fixed assets | 26 | €47,598 | €38,748 | -€8,850 | -18.6% |
| Current assets | 29/58 | €1,428,210 | €1,608,647 | +€180,437 | +12.6% |
| Stocks and contracts in progress | 3 | €2,150 | €4,610 | +€2,460 | +114.4% |
| Stocks | 30/36 | €2,150 | €4,610 | +€2,460 | +114.4% |
| Amounts receivable within one year | 40/41 | €129,610 | €136,825 | +€7,215 | +5.6% |
| Trade receivables | 40 | €91,550 | €102,403 | +€10,853 | +11.9% |
| Other amounts receivable | 41 | €38,060 | €34,422 | -€3,638 | -9.6% |
| Current investments | 50/53 | €26,360 | €1,026,360 | +€1.0m | +3793.6% |
| Cash at bank and in hand | 54/58 | €1,264,142 | €434,884 | -€829,258 | -65.6% |
| Deferred charges and accrued income | 490/1 | €5,948 | €5,968 | +€20 | +0.3% |
| Total equity and liabilities | 10/49 | €1,792,924 | €1,955,929 | +€163,005 | +9.1% |
| Equity | 10/15 | €1,629,638 | €1,776,068 | +€146,430 | +9.0% |
| Reserves | 13 | €317,726 | €321,321 | +€3,596 | +1.1% |
| Profit (loss) carried forward | 14 | €1,293,860 | €1,440,305 | +€146,444 | +11.3% |
| Investment grants | 15 | €18,052 | €14,442 | -€3,610 | -20.0% |
| Amounts payable | 17/49 | €163,286 | €179,861 | +€16,575 | +10.2% |
| Amounts payable within one year | 42/48 | €160,977 | €179,861 | +€18,884 | +11.7% |
| Trade debts | 44 | €32,310 | €10,643 | -€21,667 | -67.1% |
| Suppliers | 440/4 | €32,310 | €10,643 | -€21,667 | -67.1% |
| Taxes, remuneration and social security | 45 | €128,667 | €169,218 | +€40,551 | +31.5% |
| Taxes | 450/3 | €21,690 | €25,500 | +€3,811 | +17.6% |
| Remuneration and social security | 454/9 | €106,977 | €143,718 | +€36,741 | +34.3% |
| Accrued charges and deferred income | 492/3 | €2,309 | - | -€2,309 | |
| Remuneration, social security and pensions | 62 | €1,179,308 | €1,340,734 | +€161,427 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,804 | €38,062 | -€743 | -1.9% |
| Other operating charges | 640/8 | €2,516 | €2,151 | -€364 | -14.5% |
| Non-recurring operating charges | 66A | €9,790 | €442 | -€9,347 | -95.5% |
| Gross operating margin | 9900 | €1,356,074 | €1,522,293 | +€166,219 | +12.3% |
| Operating profit (loss) | 9901 | €109,157 | €137,308 | +€28,151 | +25.8% |
| Financial income | 75/76B | €5,652 | €17,588 | +€11,937 | +211.2% |
| Recurring financial income | 75 | €5,652 | €17,588 | +€11,937 | +211.2% |
| Financial charges | 65/66B | €2,480 | €2,771 | +€291 | +11.8% |
| Recurring financial charges | 65 | €2,480 | €2,771 | +€291 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €112,329 | €152,125 | +€39,796 | +35.4% |
| Income taxes | 67/77 | €418 | €5,680 | +€5,262 | +1258.1% |
| Profit (loss) for the period | 9904 | €111,911 | €146,444 | +€34,534 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111,911 | €146,444 | +€34,534 | +30.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.