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
- Cash +€3,953
up €3,953 (+63142.3%), from €6 to €3,959
- Tangible fixed assets -€1,164
no longer reported in 2025 (was €1,164)
- Receivables within one year +€647
up €647 (+242.6%), from €267 to €914
- Trade debts +€1,327
up €1,327 (+246.4%), from €538 to €1,865
- Other debts +€1,285
up €1,285 (+33.7%), from €3,814 to €5,099
- Profit (loss) carried forward +€824
up €824 (+3.8%), from -€21,546 to -€20,722
- Gross operating margin -€3,917
down €3,917, from €2,217 to -€1,700
- Depreciation -€1,164
no longer reported in 2025 (was €1,164)
- Other operating charges -€332
down €332 (-45.4%), from €732 to €400
- Staff costs -€74
no longer reported in 2025 (was €74)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,437 | €4,873 | +€3,435 | +239.0% |
| Fixed assets | 21/28 | €1,164 | - | -€1,164 | |
| Tangible fixed assets | 22/27 | €1,164 | - | -€1,164 | |
| Furniture and vehicles | 24 | €1,164 | - | -€1,164 | |
| Current assets | 29/58 | €273 | €4,873 | +€4,600 | +1685.0% |
| Amounts receivable within one year | 40/41 | €267 | €914 | +€647 | +242.6% |
| Other amounts receivable | 41 | €267 | €914 | +€647 | +242.6% |
| Cash at bank and in hand | 54/58 | €6 | €3,959 | +€3,953 | +63142.3% |
| Total equity and liabilities | 10/49 | €1,437 | €4,873 | +€3,435 | +239.0% |
| Equity | 10/15 | -€2,916 | -€2,092 | +€824 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30 | €30 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,546 | -€20,722 | +€824 | +3.8% |
| Amounts payable | 17/49 | €4,353 | €6,964 | +€2,612 | +60.0% |
| Amounts payable within one year | 42/48 | €4,353 | €6,964 | +€2,612 | +60.0% |
| Trade debts | 44 | €538 | €1,865 | +€1,327 | +246.4% |
| Suppliers | 440/4 | €538 | €1,865 | +€1,327 | +246.4% |
| Other amounts payable | 47/48 | €3,814 | €5,099 | +€1,285 | +33.7% |
| Remuneration, social security and pensions | 62 | €74 | - | -€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | - | -€1,164 | |
| Other operating charges | 640/8 | €732 | €400 | -€332 | -45.4% |
| Gross operating margin | 9900 | €2,217 | -€1,700 | -€3,917 | |
| Operating profit (loss) | 9901 | €247 | -€2,100 | -€2,347 | |
| Financial charges | 65/66B | €102 | €121 | +€19 | +18.8% |
| Recurring financial charges | 65 | €102 | €121 | +€19 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €145 | -€2,221 | -€2,366 | |
| Profit (loss) for the period | 9904 | €145 | -€2,221 | -€2,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €145 | -€2,221 | -€2,366 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.