AURORA CONSULTING: 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.
AURORA CONSULTING
Largest movements
- Receivables within one year +€214,899
up €214,899 (+18.0%), from €1.2m to €1.4m
of which Other amounts receivable: +€191,018
- Deferred charges and accrued income -€43,238
down €43,238 (-90.0%), from €48,058 to €4,821
- Cash +€41,067
up €41,067 (+15.7%), from €261,045 to €302,112
mainly Net result for the year (+€207,191) and Deferred charges and accrued income (+€43,238)
- Profit (loss) carried forward +€207,191
up €207,191 (+22.7%), from €914,704 to €1.1m
- Gross operating margin -€26,015
down €26,015 (-8.6%), from €304,129 to €278,114
- Taxes -€6,434
down €6,434 (-8.5%), from €75,812 to €69,377
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 | €1,506,080 | €1,718,808 | +€212,729 | +14.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,506,080 | €1,718,808 | +€212,729 | +14.1% |
| Amounts receivable within one year | 40/41 | €1,196,976 | €1,411,875 | +€214,899 | +18.0% |
| Trade receivables | 40 | €49,044 | €72,925 | +€23,881 | +48.7% |
| Other amounts receivable | 41 | €1,147,932 | €1,338,950 | +€191,018 | +16.6% |
| Cash at bank and in hand | 54/58 | €261,045 | €302,112 | +€41,067 | +15.7% |
| Deferred charges and accrued income | 490/1 | €48,058 | €4,821 | -€43,238 | -90.0% |
| Total equity and liabilities | 10/49 | €1,506,080 | €1,718,808 | +€212,729 | +14.1% |
| Equity | 10/15 | €1,425,487 | €1,632,677 | +€207,191 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €492,183 | €492,183 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €490,323 | €490,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | €914,704 | €1,121,894 | +€207,191 | +22.7% |
| Amounts payable | 17/49 | €80,593 | €86,131 | +€5,538 | +6.9% |
| Amounts payable within one year | 42/48 | €80,505 | €86,043 | +€5,538 | +6.9% |
| Trade debts | 44 | €64,837 | €79,004 | +€14,167 | +21.8% |
| Suppliers | 440/4 | €64,837 | €79,004 | +€14,167 | +21.8% |
| Taxes, remuneration and social security | 45 | €15,668 | €7,039 | -€8,629 | -55.1% |
| Taxes | 450/3 | €15,668 | €7,039 | -€8,629 | -55.1% |
| Accrued charges and deferred income | 492/3 | €88 | €88 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201 | - | -€201 | |
| Other operating charges | 640/8 | €1,014 | €998 | -€15 | -1.5% |
| Gross operating margin | 9900 | €304,129 | €278,114 | -€26,015 | -8.6% |
| Operating profit (loss) | 9901 | €302,914 | €277,116 | -€25,799 | -8.5% |
| Financial income | 75/76B | €705 | €1,023 | +€317 | +45.0% |
| Recurring financial income | 75 | €705 | €1,023 | +€317 | +45.0% |
| Financial charges | 65/66B | €1,200 | €1,570 | +€371 | +30.9% |
| Recurring financial charges | 65 | €1,200 | €1,570 | +€371 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €302,420 | €276,568 | -€25,852 | -8.5% |
| Income taxes | 67/77 | €75,812 | €69,377 | -€6,434 | -8.5% |
| Profit (loss) for the period | 9904 | €226,609 | €207,191 | -€19,418 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €226,609 | €207,191 | -€19,418 | -8.6% |
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 12 October 2026 via checked.be.