C-Auris: 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.
C-Auris
Largest movements
- Tangible fixed assets +€453,633
up €453,633 (+696.2%), from €65,155 to €518,787
of which Land and buildings: +€440,755
- Cash +€89,564
up €89,564 (+117.5%), from €76,223 to €165,787
mainly Debts after one year (+€359,539) and Net result for the year (+€146,937)
- Current investments -€50,300
down €50,300 (-38.6%), from €130,300 to €80,000
- Receivables within one year +€43,096
up €43,096 (+618.2%), from €6,971 to €50,067
of which Other amounts receivable: +€42,981
- Debts after one year +€359,539
up €359,539 (+738.7%), from €48,670 to €408,209
of which Financial debts: +€357,877
- Reserves +€146,937
up €146,937 (+66.1%), from €222,436 to €369,374
- Current portion of long-term debt +€32,059
new in 2025: €32,059
- Other operating charges +€55,189
up €55,189 (+24848.7%), from €222 to €55,411
- Gross operating margin +€40,353
up €40,353 (+16.8%), from €240,070 to €280,423
- Taxes -€25,134
down €25,134 (-36.9%), from €68,053 to €42,919
- Depreciation +€20,999
up €20,999 (+194.3%), from €10,809 to €31,808
- Financial charges +€6,318
up €6,318 (+362.2%), from €1,744 to €8,063
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 | €278,649 | €817,742 | +€539,093 | +193.5% |
| Fixed assets | 21/28 | €65,155 | €518,787 | +€453,633 | +696.2% |
| Tangible fixed assets | 22/27 | €65,155 | €518,787 | +€453,633 | +696.2% |
| Land and buildings | 22 | - | €440,755 | +€440,755 | |
| Furniture and vehicles | 24 | €43,488 | €34,789 | -€8,699 | -20.0% |
| Other tangible fixed assets | 26 | €21,666 | €43,244 | +€21,577 | +99.6% |
| Current assets | 29/58 | €213,494 | €298,954 | +€85,460 | +40.0% |
| Amounts receivable within one year | 40/41 | €6,971 | €50,067 | +€43,096 | +618.2% |
| Trade receivables | 40 | - | €116 | +€116 | |
| Other amounts receivable | 41 | €6,971 | €49,952 | +€42,981 | +616.6% |
| Current investments | 50/53 | €130,300 | €80,000 | -€50,300 | -38.6% |
| Cash at bank and in hand | 54/58 | €76,223 | €165,787 | +€89,564 | +117.5% |
| Deferred charges and accrued income | 490/1 | - | €3,100 | +€3,100 | |
| Total equity and liabilities | 10/49 | €278,649 | €817,742 | +€539,093 | +193.5% |
| Equity | 10/15 | €227,436 | €374,374 | +€146,937 | +64.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €222,436 | €369,374 | +€146,937 | +66.1% |
| Distributable reserves | 133 | €222,436 | €369,374 | +€146,937 | +66.1% |
| Amounts payable | 17/49 | €51,212 | €443,368 | +€392,156 | +765.7% |
| Amounts payable after more than one year | 17 | €48,670 | €408,209 | +€359,539 | +738.7% |
| Financial debts | 170/4 | €48,670 | €406,547 | +€357,877 | +735.3% |
| Other amounts payable | 178/9 | - | €1,662 | +€1,662 | |
| Amounts payable within one year | 42/48 | €2,542 | €35,159 | +€32,617 | +1283.0% |
| Current portion of amounts payable after more than one year | 42 | - | €32,059 | +€32,059 | |
| Trade debts | 44 | - | €3,100 | +€3,100 | |
| Suppliers | 440/4 | - | €3,100 | +€3,100 | |
| Taxes, remuneration and social security | 45 | €1,314 | - | -€1,314 | |
| Taxes | 450/3 | €1,314 | - | -€1,314 | |
| Other amounts payable | 47/48 | €1,228 | - | -€1,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,809 | €31,808 | +€20,999 | +194.3% |
| Other operating charges | 640/8 | €222 | €55,411 | +€55,189 | +24848.7% |
| Gross operating margin | 9900 | €240,070 | €280,423 | +€40,353 | +16.8% |
| Operating profit (loss) | 9901 | €229,038 | €193,203 | -€35,835 | -15.6% |
| Financial income | 75/76B | €81 | €4,716 | +€4,635 | +5699.9% |
| Recurring financial income | 75 | €81 | €4,716 | +€4,635 | +5699.9% |
| Financial charges | 65/66B | €1,744 | €8,063 | +€6,318 | +362.2% |
| Recurring financial charges | 65 | €1,744 | €8,063 | +€6,318 | +362.2% |
| Profit (loss) for the period before taxes | 9903 | €227,375 | €189,856 | -€37,518 | -16.5% |
| Income taxes | 67/77 | €68,053 | €42,919 | -€25,134 | -36.9% |
| Profit (loss) for the period | 9904 | €159,322 | €146,937 | -€12,385 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €159,322 | €146,937 | -€12,385 | -7.8% |
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 4 October 2026 via checked.be.