L'AURORE: 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.
L'AURORE
Largest movements
- Tangible fixed assets -€3,472
down €3,472 (-7.1%), from €48,854 to €45,382
of which Leasing and similar rights: -€2,134
- Receivables within one year +€3,027
up €3,027 (+116%), from €2,616 to €5,643
of which Trade receivables: +€3,027
- Profit (loss) carried forward +€2,414
no longer reported in 2025 (was -€2,414)
- Reserves -€2,412
down €2,412 (-5.3%), from €45,342 to €42,930
- Debts after one year -€1,043
no longer reported in 2025 (was €1,043)
- Accrued charges and deferred income +€913
new in 2025: €913
- Tax, wage and social debts -€699
down €699 (-63.1%), from €1,108 to €409
- Purchases and services -€6,943
down €6,943 (-10.0%), from €69,577 to €62,634
- Gross operating margin +€3,616
up €3,616 (+117%), from €3,085 to €6,701
- Turnover -€3,327
down €3,327 (-4.6%), from €72,662 to €69,335
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.
Derived cash bridge
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 | €68,256 | €67,860 | -€396 | -0.6% |
| Fixed assets | 21/28 | €48,854 | €45,382 | -€3,472 | -7.1% |
| Tangible fixed assets | 22/27 | €48,854 | €45,382 | -€3,472 | -7.1% |
| Land and buildings | 22 | €40,927 | €39,589 | -€1,338 | -3.3% |
| Leasing and similar rights | 25 | €7,927 | €5,793 | -€2,134 | -26.9% |
| Current assets | 29/58 | €19,402 | €22,478 | +€3,076 | +15.9% |
| Amounts receivable within one year | 40/41 | €2,616 | €5,643 | +€3,027 | +116% |
| Trade receivables | 40 | €163 | €3,190 | +€3,027 | +1,857% |
| Other amounts receivable | 41 | €2,453 | €2,453 | = | 0.0% |
| Current investments | 50/53 | €159 | €159 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,627 | €16,676 | +€49 | +0.3% |
| Total equity and liabilities | 10/49 | €68,256 | €67,860 | -€396 | -0.6% |
| Equity | 10/15 | €64,446 | €64,818 | +€372 | +0.6% |
| Contributions | 10/11 | €21,518 | €21,888 | +€370 | +1.7% |
| Reserves | 13 | €45,342 | €42,930 | -€2,412 | -5.3% |
| Distributable reserves | 133 | €45,342 | €42,930 | -€2,412 | -5.3% |
| Profit (loss) carried forward | 14 | -€2,414 | - | +€2,414 | |
| Amounts payable | 17/49 | €3,810 | €3,042 | -€768 | -20.2% |
| Amounts payable after more than one year | 17 | €1,043 | - | -€1,043 | |
| Financial debts | 170/4 | €1,043 | - | -€1,043 | |
| Amounts payable within one year | 42/48 | €2,767 | €2,129 | -€638 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €300 | €600 | +€300 | +100% |
| Trade debts | 44 | €1,359 | €1,120 | -€239 | -17.6% |
| Suppliers | 440/4 | €1,359 | €1,120 | -€239 | -17.6% |
| Taxes, remuneration and social security | 45 | €1,108 | €409 | -€699 | -63.1% |
| Taxes | 450/3 | €1,108 | €409 | -€699 | -63.1% |
| Accrued charges and deferred income | 492/3 | - | €913 | +€913 | |
| Turnover | 70 | €72,662 | €69,335 | -€3,327 | -4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,577 | €62,634 | -€6,943 | -10.0% |
| Remuneration, social security and pensions | 62 | €387 | €1,097 | +€710 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €3,472 | = | 0.0% |
| Other operating charges | 640/8 | €1,123 | €1,383 | +€260 | +23.2% |
| Gross operating margin | 9900 | €3,085 | €6,701 | +€3,616 | +117% |
| Operating profit (loss) | 9901 | -€1,897 | €749 | +€2,646 | |
| Financial income | 75/76B | €37 | €33 | -€4 | -10.8% |
| Recurring financial income | 75 | €37 | €33 | -€4 | -10.8% |
| Non-recurring financial income | 76B | €37 | €33 | -€4 | -10.8% |
| Financial charges | 65/66B | €554 | €781 | +€227 | +41.0% |
| Recurring financial charges | 65 | €554 | €781 | +€227 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,414 | €1 | +€2,415 | |
| Profit (loss) for the period | 9904 | -€2,414 | €1 | +€2,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,414 | €1 | +€2,415 |
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 24 October 2026 via checked.be.