AURORA ADVISORY: 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 ADVISORY
Largest movements
- Receivables within one year -€47,229
down €47,229 (-65.9%), from €71,665 to €24,436
of which Other amounts receivable: -€47,985
- Cash +€6,635
up €6,635 (+30.7%), from €21,619 to €28,254
mainly Receivables within one year (+€47,229) and Net result for the year (+€39,683)
- Tangible fixed assets +€3,283
up €3,283 (+100.5%), from €3,267 to €6,550
- Other debts -€21,652
down €21,652 (-33.8%), from €64,000 to €42,348
- Tax, wage and social debts -€15,392
down €15,392 (-49.8%), from €30,893 to €15,500
- Trade debts +€3,182
up €3,182 (+276.6%), from €1,150 to €4,333
- Profit (loss) carried forward -€2,666
down €2,666 (-100.0%), from €2,666 to €0
- Gross operating margin +€18,001
up €18,001 (+49.8%), from €36,170 to €54,171
- Taxes +€3,394
up €3,394 (+43.1%), from €7,882 to €11,276
- Depreciation +€883
up €883 (+32.0%), from €2,764 to €3,647
- Other operating charges -€857
down €857 (-64.0%), from €1,339 to €481
- Financial income -€795
down €795 (-31.4%), from €2,529 to €1,734
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 | €98,809 | €62,410 | -€36,399 | -36.8% |
| Fixed assets | 21/28 | €3,267 | €6,550 | +€3,283 | +100.5% |
| Tangible fixed assets | 22/27 | €3,267 | €6,550 | +€3,283 | +100.5% |
| Furniture and vehicles | 24 | €3,267 | €6,550 | +€3,283 | +100.5% |
| Current assets | 29/58 | €95,542 | €55,860 | -€39,682 | -41.5% |
| Amounts receivable within one year | 40/41 | €71,665 | €24,436 | -€47,229 | -65.9% |
| Trade receivables | 40 | €15,881 | €16,638 | +€756 | +4.8% |
| Other amounts receivable | 41 | €55,783 | €7,799 | -€47,985 | -86.0% |
| Cash at bank and in hand | 54/58 | €21,619 | €28,254 | +€6,635 | +30.7% |
| Deferred charges and accrued income | 490/1 | €2,258 | €3,170 | +€911 | +40.4% |
| Total equity and liabilities | 10/49 | €98,809 | €62,410 | -€36,399 | -36.8% |
| Equity | 10/15 | €2,766 | €100 | -€2,666 | -96.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,666 | €0 | -€2,666 | -100.0% |
| Amounts payable | 17/49 | €96,043 | €62,310 | -€33,733 | -35.1% |
| Amounts payable within one year | 42/48 | €96,043 | €62,181 | -€33,862 | -35.3% |
| Trade debts | 44 | €1,150 | €4,333 | +€3,182 | +276.6% |
| Suppliers | 440/4 | €1,150 | €4,333 | +€3,182 | +276.6% |
| Taxes, remuneration and social security | 45 | €30,893 | €15,500 | -€15,392 | -49.8% |
| Taxes | 450/3 | €30,893 | €15,500 | -€15,392 | -49.8% |
| Other amounts payable | 47/48 | €64,000 | €42,348 | -€21,652 | -33.8% |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,764 | €3,647 | +€883 | +32.0% |
| Other operating charges | 640/8 | €1,339 | €481 | -€857 | -64.0% |
| Gross operating margin | 9900 | €36,170 | €54,171 | +€18,001 | +49.8% |
| Operating profit (loss) | 9901 | €32,068 | €50,043 | +€17,975 | +56.1% |
| Financial income | 75/76B | €2,529 | €1,734 | -€795 | -31.4% |
| Recurring financial income | 75 | €2,529 | €1,734 | -€795 | -31.4% |
| Financial charges | 65/66B | €817 | €819 | +€2 | +0.2% |
| Recurring financial charges | 65 | €817 | €819 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €33,780 | €50,958 | +€17,178 | +50.9% |
| Income taxes | 67/77 | €7,882 | €11,276 | +€3,394 | +43.1% |
| Profit (loss) for the period | 9904 | €25,899 | €39,683 | +€13,784 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,899 | €39,683 | +€13,784 | +53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.