AURUS: 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.
AURUS
Largest movements
- Tangible fixed assets +€93,873
up €93,873 (+42.2%), from €222,322 to €316,195
of which Land and buildings: +€94,357
- Cash -€87,432
down €87,432 (-39.9%), from €219,400 to €131,968
mainly Investment in fixed assets (net) (-€100,291) and Receivables within one year (-€50,441)
- Receivables within one year +€50,441
up €50,441 (+92.0%), from €54,846 to €105,287
of which Trade receivables: +€48,875
- Reserves +€92,728
up €92,728 (+22.7%), from €407,846 to €500,574
- Other debts -€44,647
down €44,647 (-81.0%), from €55,119 to €10,472
- Trade debts +€5,777
up €5,777 (+115.1%), from €5,021 to €10,798
- Gross operating margin +€7,197
up €7,197 (+4.1%), from €174,933 to €182,130
- Taxes +€3,339
up €3,339 (+9.4%), from €35,654 to €38,993
- Staff costs -€2,560
down €2,560 (-5.6%), from €45,863 to €43,303
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 | €498,387 | €553,450 | +€55,063 | +11.0% |
| Fixed assets | 21/28 | €222,322 | €316,195 | +€93,873 | +42.2% |
| Tangible fixed assets | 22/27 | €222,322 | €316,195 | +€93,873 | +42.2% |
| Land and buildings | 22 | €221,012 | €315,369 | +€94,357 | +42.7% |
| Furniture and vehicles | 24 | €1,310 | €826 | -€484 | -36.9% |
| Current assets | 29/58 | €276,065 | €237,255 | -€38,810 | -14.1% |
| Amounts receivable within one year | 40/41 | €54,846 | €105,287 | +€50,441 | +92.0% |
| Trade receivables | 40 | €49,959 | €98,834 | +€48,875 | +97.8% |
| Other amounts receivable | 41 | €4,887 | €6,453 | +€1,566 | +32.0% |
| Cash at bank and in hand | 54/58 | €219,400 | €131,968 | -€87,432 | -39.9% |
| Deferred charges and accrued income | 490/1 | €1,819 | - | -€1,819 | |
| Total equity and liabilities | 10/49 | €498,387 | €553,450 | +€55,063 | +11.0% |
| Equity | 10/15 | €426,471 | €519,199 | +€92,728 | +21.7% |
| Contributions | 10/11 | €18,625 | €18,625 | = | 0.0% |
| Reserves | 13 | €407,846 | €500,574 | +€92,728 | +22.7% |
| Distributable reserves | 133 | €407,846 | €500,574 | +€92,728 | +22.7% |
| Amounts payable | 17/49 | €71,916 | €34,251 | -€37,665 | -52.4% |
| Amounts payable within one year | 42/48 | €71,916 | €34,251 | -€37,665 | -52.4% |
| Trade debts | 44 | €5,021 | €10,798 | +€5,777 | +115.1% |
| Suppliers | 440/4 | €5,021 | €10,798 | +€5,777 | +115.1% |
| Taxes, remuneration and social security | 45 | €11,776 | €12,981 | +€1,205 | +10.2% |
| Taxes | 450/3 | €2,550 | €2,550 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,226 | €10,431 | +€1,205 | +13.1% |
| Other amounts payable | 47/48 | €55,119 | €10,472 | -€44,647 | -81.0% |
| Remuneration, social security and pensions | 62 | €45,863 | €43,303 | -€2,560 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,418 | €6,418 | = | 0.0% |
| Other operating charges | 640/8 | €2,485 | €2,554 | +€69 | +2.8% |
| Gross operating margin | 9900 | €174,933 | €182,130 | +€7,197 | +4.1% |
| Operating profit (loss) | 9901 | €120,167 | €129,855 | +€9,688 | +8.1% |
| Financial income | 75/76B | €2,442 | €2,248 | -€194 | -7.9% |
| Recurring financial income | 75 | €2,442 | €2,248 | -€194 | -7.9% |
| Financial charges | 65/66B | €360 | €382 | +€22 | +6.1% |
| Recurring financial charges | 65 | €360 | €382 | +€22 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €122,249 | €131,721 | +€9,472 | +7.7% |
| Income taxes | 67/77 | €35,654 | €38,993 | +€3,339 | +9.4% |
| Profit (loss) for the period | 9904 | €86,595 | €92,728 | +€6,133 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,595 | €92,728 | +€6,133 | +7.1% |
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 10 October 2026 via checked.be.