Parfumerie Aura: 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.
Parfumerie Aura
Largest movements
- Stocks and contracts -€25,538
down €25,538 (-13.1%), from €194,900 to €169,363
- Tangible fixed assets -€10,253
down €10,253 (-33.2%), from €30,868 to €20,615
of which Furniture and vehicles: -€7,656
- Cash -€3,277
down €3,277 (-8.8%), from €37,055 to €33,778
mainly Current portion of long-term debt (-€20,375) and Tax, wage and social debts (-€14,155)
- Current portion of long-term debt -€20,375
down €20,375 (-72.0%), from €28,283 to €7,908
- Tax, wage and social debts -€14,155
down €14,155 (-52.6%), from €26,897 to €12,743
of which Remuneration and social security: -€7,914
- Other debts +€7,550
up €7,550 (+162%), from €4,665 to €12,215
- Reserves -€5,798
down €5,798 (-9.7%), from €59,872 to €54,074
of which Distributable reserves: -€5,798
- Debts after one year -€5,408
no longer reported in 2025 (was €5,408)
- Gross operating margin -€88,963
down €88,963 (-45.1%), from €197,134 to €108,171
- Staff costs -€63,982
down €63,982 (-38.3%), from €166,953 to €102,971
- Taxes -€6,650
down €6,650 (-97.9%), from €6,791 to €141
- Depreciation -€2,358
down €2,358 (-18.7%), from €12,611 to €10,253
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 | €274,900 | €236,973 | -€37,927 | -13.8% |
| Fixed assets | 21/28 | €32,143 | €21,890 | -€10,253 | -31.9% |
| Tangible fixed assets | 22/27 | €30,868 | €20,615 | -€10,253 | -33.2% |
| Plant, machinery and equipment | 23 | €6,173 | €4,223 | -€1,949 | -31.6% |
| Furniture and vehicles | 24 | €22,884 | €15,227 | -€7,656 | -33.5% |
| Other tangible fixed assets | 26 | €1,811 | €1,164 | -€647 | -35.7% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €242,758 | €215,083 | -€27,674 | -11.4% |
| Stocks and contracts in progress | 3 | €194,900 | €169,363 | -€25,538 | -13.1% |
| Stocks | 30/36 | €194,900 | €169,363 | -€25,538 | -13.1% |
| Amounts receivable within one year | 40/41 | €6,304 | €7,777 | +€1,472 | +23.4% |
| Trade receivables | 40 | €5,963 | €2,203 | -€3,760 | -63.1% |
| Other amounts receivable | 41 | €341 | €5,574 | +€5,233 | +1,532% |
| Cash at bank and in hand | 54/58 | €37,055 | €33,778 | -€3,277 | -8.8% |
| Deferred charges and accrued income | 490/1 | €4,498 | €4,166 | -€332 | -7.4% |
| Total equity and liabilities | 10/49 | €274,900 | €236,973 | -€37,927 | -13.8% |
| Equity | 10/15 | €163,972 | €158,174 | -€5,798 | -3.5% |
| Contributions | 10/11 | €104,100 | €104,100 | = | 0.0% |
| Reserves | 13 | €59,872 | €54,074 | -€5,798 | -9.7% |
| Non-distributable reserves | 130/1 | €10,410 | €10,410 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,410 | €10,410 | = | 0.0% |
| Distributable reserves | 133 | €49,462 | €43,664 | -€5,798 | -11.7% |
| Amounts payable | 17/49 | €110,928 | €78,799 | -€32,129 | -29.0% |
| Amounts payable after more than one year | 17 | €5,408 | - | -€5,408 | |
| Financial debts | 170/4 | €5,408 | - | -€5,408 | |
| Amounts payable within one year | 42/48 | €105,520 | €78,783 | -€26,737 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €28,283 | €7,908 | -€20,375 | -72.0% |
| Trade debts | 44 | €45,675 | €45,918 | +€243 | +0.5% |
| Suppliers | 440/4 | €45,675 | €45,918 | +€243 | +0.5% |
| Taxes, remuneration and social security | 45 | €26,897 | €12,743 | -€14,155 | -52.6% |
| Taxes | 450/3 | €9,050 | €2,809 | -€6,241 | -69.0% |
| Remuneration and social security | 454/9 | €17,847 | €9,934 | -€7,914 | -44.3% |
| Other amounts payable | 47/48 | €4,665 | €12,215 | +€7,550 | +162% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €166,953 | €102,971 | -€63,982 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,611 | €10,253 | -€2,358 | -18.7% |
| Other operating charges | 640/8 | €952 | €1,060 | +€108 | +11.4% |
| Gross operating margin | 9900 | €197,134 | €108,171 | -€88,963 | -45.1% |
| Operating profit (loss) | 9901 | €16,617 | -€6,114 | -€22,731 | |
| Financial income | 75/76B | €2,253 | €1,575 | -€678 | -30.1% |
| Recurring financial income | 75 | €2,253 | €1,575 | -€678 | -30.1% |
| Financial charges | 65/66B | €1,831 | €1,119 | -€712 | -38.9% |
| Recurring financial charges | 65 | €1,831 | €1,119 | -€712 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €17,039 | -€5,658 | -€22,696 | |
| Income taxes | 67/77 | €6,791 | €141 | -€6,650 | -97.9% |
| Profit (loss) for the period | 9904 | €10,248 | -€5,798 | -€16,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,248 | -€5,798 | -€16,046 |
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 17 October 2026 via checked.be.