Aud & Ben: 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.
Aud & Ben
Largest movements
- Receivables within one year +€2,116
up €2,116 (+5.9%), from €36,094 to €38,210
- Cash -€1,636
down €1,636 (-24.0%), from €6,810 to €5,174
mainly Net result for the year (-€8,685) and Current portion of long-term debt (-€7,698)
- Tangible fixed assets +€1,328
up €1,328 (+26.3%), from €5,053 to €6,380
of which Furniture and vehicles: +€6,380
- Advances received +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€8,685
down €8,685 (-32.7%), from €26,600 to €17,915
- Current portion of long-term debt -€7,698
no longer reported in 2025 (was €7,698)
- Other debts +€5,242
new in 2025: €5,242
- Trade debts +€2,949
up €2,949 (+52.7%), from €5,598 to €8,547
- Gross operating margin +€13,869
up €13,869, from -€12,667 to €1,202
- Other operating charges -€2,705
down €2,705 (-81.7%), from €3,311 to €606
- Depreciation -€1,965
down €1,965 (-28.0%), from €7,017 to €5,053
- Financial income +€922
up €922 (+84.3%), from €1,094 to €2,016
- Taxes +€747
up €747 (+16.5%), from €4,519 to €5,266
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 | €47,956 | €49,764 | +€1,808 | +3.8% |
| Fixed assets | 21/28 | €5,053 | €6,380 | +€1,328 | +26.3% |
| Tangible fixed assets | 22/27 | €5,053 | €6,380 | +€1,328 | +26.3% |
| Furniture and vehicles | 24 | - | €6,380 | +€6,380 | |
| Leasing and similar rights | 25 | €5,053 | - | -€5,053 | |
| Current assets | 29/58 | €42,904 | €43,384 | +€480 | +1.1% |
| Amounts receivable within one year | 40/41 | €36,094 | €38,210 | +€2,116 | +5.9% |
| Other amounts receivable | 41 | €36,094 | €38,210 | +€2,116 | +5.9% |
| Cash at bank and in hand | 54/58 | €6,810 | €5,174 | -€1,636 | -24.0% |
| Total equity and liabilities | 10/49 | €47,956 | €49,764 | +€1,808 | +3.8% |
| Equity | 10/15 | €34,660 | €25,975 | -€8,685 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,600 | €17,915 | -€8,685 | -32.7% |
| Amounts payable | 17/49 | €13,296 | €23,789 | +€10,493 | +78.9% |
| Amounts payable within one year | 42/48 | €13,296 | €23,789 | +€10,493 | +78.9% |
| Current portion of amounts payable after more than one year | 42 | €7,698 | - | -€7,698 | |
| Trade debts | 44 | €5,598 | €8,547 | +€2,949 | +52.7% |
| Suppliers | 440/4 | €5,598 | €8,547 | +€2,949 | +52.7% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | - | €5,242 | +€5,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,017 | €5,053 | -€1,965 | -28.0% |
| Other operating charges | 640/8 | €3,311 | €606 | -€2,705 | -81.7% |
| Gross operating margin | 9900 | -€12,667 | €1,202 | +€13,869 | |
| Operating profit (loss) | 9901 | -€22,996 | -€4,457 | +€18,538 | +80.6% |
| Financial income | 75/76B | €1,094 | €2,016 | +€922 | +84.3% |
| Recurring financial income | 75 | €1,094 | €2,016 | +€922 | +84.3% |
| Financial charges | 65/66B | €296 | €978 | +€682 | +230% |
| Recurring financial charges | 65 | €296 | €978 | +€682 | +230% |
| Profit (loss) for the period before taxes | 9903 | -€22,198 | -€3,419 | +€18,779 | +84.6% |
| Income taxes | 67/77 | €4,519 | €5,266 | +€747 | +16.5% |
| Profit (loss) for the period | 9904 | -€26,717 | -€8,685 | +€18,032 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,717 | -€8,685 | +€18,032 | +67.5% |
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 14 October 2026 via checked.be.