AURORIS: 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.
AURORIS
Largest movements
- Receivables within one year +€31,060
up €31,060 (+186.3%), from €16,676 to €47,736
of which Trade receivables: +€21,043
- Cash +€14,439
up €14,439 (+69.6%), from €20,756 to €35,195
mainly Trade debts (+€25,651) and Net result for the year (+€15,796)
- Tangible fixed assets +€5,855
new in 2023: €5,855
of which Furniture and vehicles: +€3,915
- Trade debts +€25,651
up €25,651 (+368.8%), from €6,956 to €32,606
- Reserves +€15,796
up €15,796 (+85.7%), from €18,424 to €34,221
- Tax, wage and social debts +€10,257
up €10,257 (+91.9%), from €11,161 to €21,418
- Gross operating margin -€3,859
down €3,859 (-13.7%), from €28,200 to €24,341
- Taxes -€2,152
down €2,152 (-24.7%), from €8,695 to €6,543
- Financial charges +€1,339
up €1,339 (+1301.1%), from €103 to €1,441
- Other operating charges -€977
down €977 (-100.0%), from €977 to €0
- Depreciation +€835
new in 2023: €835
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,114 | €89,745 | +€51,631 | +135.5% |
| Fixed assets | 21/28 | - | €5,855 | +€5,855 | |
| Tangible fixed assets | 22/27 | - | €5,855 | +€5,855 | |
| Plant, machinery and equipment | 23 | - | €1,940 | +€1,940 | |
| Furniture and vehicles | 24 | - | €3,915 | +€3,915 | |
| Current assets | 29/58 | €38,114 | €83,891 | +€45,776 | +120.1% |
| Amounts receivable within one year | 40/41 | €16,676 | €47,736 | +€31,060 | +186.3% |
| Trade receivables | 40 | €16,676 | €37,719 | +€21,043 | +126.2% |
| Other amounts receivable | 41 | - | €10,017 | +€10,017 | |
| Cash at bank and in hand | 54/58 | €20,756 | €35,195 | +€14,439 | +69.6% |
| Deferred charges and accrued income | 490/1 | €682 | €959 | +€277 | +40.6% |
| Total equity and liabilities | 10/49 | €38,114 | €89,745 | +€51,631 | +135.5% |
| Equity | 10/15 | €19,924 | €35,721 | +€15,796 | +79.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,424 | €34,221 | +€15,796 | +85.7% |
| Distributable reserves | 133 | €18,424 | €34,221 | +€15,796 | +85.7% |
| Amounts payable | 17/49 | €18,190 | €54,025 | +€35,835 | +197.0% |
| Amounts payable within one year | 42/48 | €18,190 | €54,025 | +€35,835 | +197.0% |
| Trade debts | 44 | €6,956 | €32,606 | +€25,651 | +368.8% |
| Suppliers | 440/4 | €6,956 | €32,606 | +€25,651 | +368.8% |
| Taxes, remuneration and social security | 45 | €11,161 | €21,418 | +€10,257 | +91.9% |
| Taxes | 450/3 | €11,161 | €21,418 | +€10,257 | +91.9% |
| Other amounts payable | 47/48 | €73 | €0 | -€73 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €835 | +€835 | |
| Other operating charges | 640/8 | €977 | €0 | -€977 | -100.0% |
| Gross operating margin | 9900 | €28,200 | €24,341 | -€3,859 | -13.7% |
| Operating profit (loss) | 9901 | €27,222 | €23,506 | -€3,717 | -13.7% |
| Financial income | 75/76B | - | €275 | +€275 | |
| Recurring financial income | 75 | - | €275 | +€275 | |
| Financial charges | 65/66B | €103 | €1,441 | +€1,339 | +1301.1% |
| Recurring financial charges | 65 | €103 | €1,441 | +€1,339 | +1301.1% |
| Profit (loss) for the period before taxes | 9903 | €27,119 | €22,340 | -€4,780 | -17.6% |
| Income taxes | 67/77 | €8,695 | €6,543 | -€2,152 | -24.7% |
| Profit (loss) for the period | 9904 | €18,424 | €15,796 | -€2,628 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,424 | €15,796 | -€2,628 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.