Usines Auriol: 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.
Usines Auriol
Largest movements
- Cash +€274,948
up €274,948 (+160%), from €171,724 to €446,672
mainly Net result for the year (+€281,537) and Tax, wage and social debts (+€18,250)
- Reserves +€273,500
up €273,500 (+131%), from €208,179 to €481,679
of which Distributable reserves: +€273,500
- Other debts -€26,881
down €26,881 (-12.6%), from €213,861 to €186,980
- Tax, wage and social debts +€18,250
up €18,250 (+204%), from €8,950 to €27,200
- Gross operating margin +€382,625
up €382,625 (+1,020%), from €37,513 to €420,139
- Taxes +€124,349
up €124,349 (+1,405%), from €8,850 to €133,199
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 | €1,072,320 | €1,342,134 | +€269,814 | +25.2% |
| Fixed assets | 21/28 | €896,671 | €895,301 | -€1,370 | -0.2% |
| Tangible fixed assets | 22/27 | €896,671 | €895,301 | -€1,370 | -0.2% |
| Land and buildings | 22 | €893,761 | €893,361 | -€400 | 0.0% |
| Plant, machinery and equipment | 23 | €2,910 | €1,940 | -€970 | -33.3% |
| Current assets | 29/58 | €175,649 | €446,833 | +€271,184 | +154% |
| Amounts receivable within one year | 40/41 | €3,768 | - | -€3,768 | |
| Trade receivables | 40 | €3,768 | - | -€3,768 | |
| Cash at bank and in hand | 54/58 | €171,724 | €446,672 | +€274,948 | +160% |
| Deferred charges and accrued income | 490/1 | €156 | €161 | +€5 | +2.9% |
| Total equity and liabilities | 10/49 | €1,072,320 | €1,342,134 | +€269,814 | +25.2% |
| Equity | 10/15 | €536,208 | €810,244 | +€274,037 | +51.1% |
| Contributions | 10/11 | €327,905 | €327,905 | = | 0.0% |
| Reserves | 13 | €208,179 | €481,679 | +€273,500 | +131% |
| Non-distributable reserves | 130/1 | €68,791 | €68,791 | = | 0.0% |
| Reserves not available under the articles | 1311 | €68,791 | €68,791 | = | 0.0% |
| Distributable reserves | 133 | €139,388 | €412,888 | +€273,500 | +196% |
| Profit (loss) carried forward | 14 | €125 | €661 | +€537 | +431% |
| Provisions and deferred taxes | 16 | €310,551 | €310,551 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €310,551 | €310,551 | = | 0.0% |
| Other liabilities and charges | 164/5 | €310,551 | €310,551 | = | 0.0% |
| Amounts payable | 17/49 | €225,561 | €221,339 | -€4,222 | -1.9% |
| Amounts payable within one year | 42/48 | €222,811 | €215,455 | -€7,356 | -3.3% |
| Trade debts | 44 | - | €1,275 | +€1,275 | |
| Suppliers | 440/4 | - | €1,275 | +€1,275 | |
| Taxes, remuneration and social security | 45 | €8,950 | €27,200 | +€18,250 | +204% |
| Taxes | 450/3 | €8,950 | €27,200 | +€18,250 | +204% |
| Other amounts payable | 47/48 | €213,861 | €186,980 | -€26,881 | -12.6% |
| Accrued charges and deferred income | 492/3 | €2,750 | €5,884 | +€3,134 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €1,370 | -€675 | -33.0% |
| Other operating charges | 640/8 | €5,118 | €4,939 | -€179 | -3.5% |
| Gross operating margin | 9900 | €37,513 | €420,139 | +€382,625 | +1,020% |
| Operating profit (loss) | 9901 | €30,351 | €413,830 | +€383,479 | +1,263% |
| Financial income | 75/76B | - | €1,151 | +€1,151 | |
| Recurring financial income | 75 | - | €1,151 | +€1,151 | |
| Financial charges | 65/66B | €968 | €245 | -€723 | -74.7% |
| Recurring financial charges | 65 | €968 | €245 | -€723 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €29,383 | €414,736 | +€385,353 | +1,312% |
| Income taxes | 67/77 | €8,850 | €133,199 | +€124,349 | +1,405% |
| Profit (loss) for the period | 9904 | €20,533 | €281,537 | +€261,004 | +1,271% |
| Profit (loss) for the period to be appropriated | 9905 | €20,533 | €281,537 | +€261,004 | +1,271% |
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 18 October 2026 via checked.be.