AURORE: 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.
AURORE
Largest movements
- Tangible fixed assets -€15,968
down €15,968 (-3.3%), from €480,347 to €464,379
of which Land and buildings: -€14,350
- Receivables within one year +€13,917
up €13,917 (+36.1%), from €38,564 to €52,481
of which Trade receivables: +€14,290
- Current portion of long-term debt -€13,768
down €13,768 (-49.1%), from €28,040 to €14,272
- Other debts +€6,877
up €6,877 (+24.5%), from €28,079 to €34,955
- Revaluation surpluses -€5,643
down €5,643 (-3.8%), from €146,718 to €141,075
- Reserves +€5,643
up €5,643 (+21.2%), from €26,573 to €32,216
of which Distributable reserves: +€5,643
- Gross operating margin +€20,450
up €20,450 (+55.0%), from €37,161 to €57,611
- Staff costs -€6,305
down €6,305 (-25.6%), from €24,656 to €18,350
- Taxes -€2,714
new in 2024: -€2,714
- Other operating charges +€912
up €912 (+35.9%), from €2,539 to €3,451
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 | €519,696 | €522,000 | +€2,304 | +0.4% |
| Fixed assets | 21/28 | €480,843 | €464,874 | -€15,968 | -3.3% |
| Tangible fixed assets | 22/27 | €480,347 | €464,379 | -€15,968 | -3.3% |
| Land and buildings | 22 | €473,602 | €459,252 | -€14,350 | -3.0% |
| Furniture and vehicles | 24 | €1,073 | €655 | -€418 | -39.0% |
| Other tangible fixed assets | 26 | €5,672 | €4,472 | -€1,200 | -21.2% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €38,854 | €57,126 | +€18,272 | +47.0% |
| Amounts receivable within one year | 40/41 | €38,564 | €52,481 | +€13,917 | +36.1% |
| Trade receivables | 40 | €37,989 | €52,279 | +€14,290 | +37.6% |
| Other amounts receivable | 41 | €575 | €202 | -€373 | -64.8% |
| Cash at bank and in hand | 54/58 | €289 | €4,645 | +€4,355 | +1505.5% |
| Total equity and liabilities | 10/49 | €519,696 | €522,000 | +€2,304 | +0.4% |
| Equity | 10/15 | -€1,324 | €3,709 | +€5,032 | |
| Contributions | 10/11 | €108,132 | €108,132 | = | 0.0% |
| Capital | 10 | €108,132 | €108,132 | = | 0.0% |
| Issued capital | 100 | €108,132 | €108,132 | = | 0.0% |
| Revaluation surpluses | 12 | €146,718 | €141,075 | -€5,643 | -3.8% |
| Reserves | 13 | €26,573 | €32,216 | +€5,643 | +21.2% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Legal reserve | 130 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €22,573 | €28,216 | +€5,643 | +25.0% |
| Profit (loss) carried forward | 14 | -€282,747 | -€277,714 | +€5,032 | +1.8% |
| Amounts payable | 17/49 | €521,020 | €518,292 | -€2,728 | -0.5% |
| Amounts payable after more than one year | 17 | €425,419 | €425,419 | = | 0.0% |
| Financial debts | 170/4 | €424,619 | €424,619 | = | 0.0% |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,601 | €92,873 | -€2,728 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €28,040 | €14,272 | -€13,768 | -49.1% |
| Trade debts | 44 | €32,468 | €32,351 | -€117 | -0.4% |
| Suppliers | 440/4 | €32,468 | €32,351 | -€117 | -0.4% |
| Taxes, remuneration and social security | 45 | €7,014 | €11,295 | +€4,281 | +61.0% |
| Taxes | 450/3 | €769 | €7,178 | +€6,409 | +833.3% |
| Remuneration and social security | 454/9 | €6,245 | €4,117 | -€2,128 | -34.1% |
| Other amounts payable | 47/48 | €28,079 | €34,955 | +€6,877 | +24.5% |
| Remuneration, social security and pensions | 62 | €24,656 | €18,350 | -€6,305 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,499 | €22,941 | +€442 | +2.0% |
| Other operating charges | 640/8 | €2,539 | €3,451 | +€912 | +35.9% |
| Gross operating margin | 9900 | €37,161 | €57,611 | +€20,450 | +55.0% |
| Operating profit (loss) | 9901 | -€12,533 | €12,868 | +€25,401 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +342.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +342.9% |
| Financial charges | 65/66B | €10,576 | €10,551 | -€25 | -0.2% |
| Recurring financial charges | 65 | €10,576 | €10,551 | -€25 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,108 | €2,318 | +€25,426 | |
| Income taxes | 67/77 | - | -€2,714 | -€2,714 | |
| Profit (loss) for the period | 9904 | -€23,108 | €5,032 | +€28,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,108 | €5,032 | +€28,141 |
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 30 September 2026 via checked.be.