AS Audit & Conseil: 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.
AS Audit & Conseil
Largest movements
- Receivables within one year +€197,203
up €197,203 (+758%), from €26,015 to €223,218
of which Trade receivables: +€124,200
- Cash +€141,441
up €141,441 (+55.0%), from €257,207 to €398,648
mainly Net result for the year (+€507,876) and Other debts (+€401,256)
- Current investments +€140,895
up €140,895 (+19.8%), from €713,374 to €854,269
- Tangible fixed assets -€18,280
down €18,280 (-22.9%), from €79,870 to €61,590
of which Furniture and vehicles: -€14,985
- Other debts +€401,256
up €401,256 (+393%), from €102,172 to €503,428
- Tax, wage and social debts +€52,920
up €52,920 (+200%), from €26,438 to €79,358
- Gross operating margin +€306,363
up €306,363 (+72.4%), from €423,442 to €729,805
- Taxes +€82,561
up €82,561 (+55.6%), from €148,454 to €231,015
- Depreciation +€10,481
up €10,481 (+134%), from €7,799 to €18,280
- Financial income +€10,329
up €10,329 (+54.0%), from €19,120 to €29,449
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 | €1,153,224 | €1,614,590 | +€461,366 | +40.0% |
| Fixed assets | 21/28 | €154,685 | €136,405 | -€18,280 | -11.8% |
| Tangible fixed assets | 22/27 | €79,870 | €61,590 | -€18,280 | -22.9% |
| Furniture and vehicles | 24 | €66,741 | €51,756 | -€14,985 | -22.5% |
| Other tangible fixed assets | 26 | €13,129 | €9,834 | -€3,295 | -25.1% |
| Financial fixed assets | 28 | €74,815 | €74,815 | = | 0.0% |
| Current assets | 29/58 | €998,539 | €1,478,185 | +€479,646 | +48.0% |
| Amounts receivable within one year | 40/41 | €26,015 | €223,218 | +€197,203 | +758% |
| Trade receivables | 40 | - | €124,200 | +€124,200 | |
| Other amounts receivable | 41 | €26,015 | €99,018 | +€73,003 | +281% |
| Current investments | 50/53 | €713,374 | €854,269 | +€140,895 | +19.8% |
| Cash at bank and in hand | 54/58 | €257,207 | €398,648 | +€141,441 | +55.0% |
| Deferred charges and accrued income | 490/1 | €1,943 | €2,050 | +€107 | +5.5% |
| Total equity and liabilities | 10/49 | €1,153,224 | €1,614,590 | +€461,366 | +40.0% |
| Equity | 10/15 | €1,022,706 | €1,031,691 | +€8,985 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,016,506 | €1,025,491 | +€8,985 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,014,646 | €1,023,631 | +€8,985 | +0.9% |
| Amounts payable | 17/49 | €130,518 | €582,899 | +€452,381 | +347% |
| Amounts payable within one year | 42/48 | €130,518 | €582,899 | +€452,381 | +347% |
| Trade debts | 44 | €1,908 | €113 | -€1,795 | -94.1% |
| Suppliers | 440/4 | €1,908 | €113 | -€1,795 | -94.1% |
| Taxes, remuneration and social security | 45 | €26,438 | €79,358 | +€52,920 | +200% |
| Taxes | 450/3 | €26,438 | €79,358 | +€52,920 | +200% |
| Other amounts payable | 47/48 | €102,172 | €503,428 | +€401,256 | +393% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,799 | €18,280 | +€10,481 | +134% |
| Other operating charges | 640/8 | €6,804 | €1,114 | -€5,690 | -83.6% |
| Gross operating margin | 9900 | €423,442 | €729,805 | +€306,363 | +72.4% |
| Operating profit (loss) | 9901 | €408,839 | €710,411 | +€301,572 | +73.8% |
| Financial income | 75/76B | €19,120 | €29,449 | +€10,329 | +54.0% |
| Recurring financial income | 75 | €19,120 | €29,449 | +€10,329 | +54.0% |
| Financial charges | 65/66B | €769 | €969 | +€200 | +26.0% |
| Recurring financial charges | 65 | €769 | €969 | +€200 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €427,190 | €738,891 | +€311,701 | +73.0% |
| Income taxes | 67/77 | €148,454 | €231,015 | +€82,561 | +55.6% |
| Profit (loss) for the period | 9904 | €278,736 | €507,876 | +€229,140 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €278,736 | €507,876 | +€229,140 | +82.2% |
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.