AUD Enterprise: what changed
What changed
AUD Enterprise
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€68,234
2024 · €19,506+€48,729
Equity
€187,040
2024 · €119,506+€67,534
Cash
€241,668
2024 · €229,983+€11,685
Balance sheet total
€980,759
2024 · €1.1m-€127,847
Largest movements
Assets
- Stocks and contracts -€221,346
down €221,346 (-25.4%), from €873,157 to €651,811
- Receivables within one year +€74,689
up €74,689 (+27,662%), from €270 to €74,959
- Cash +€11,685
up €11,685 (+5.1%), from €229,983 to €241,668
mainly Stocks and contracts (+€221,346) and Net result for the year (+€68,234)
Equity and liabilities
- Other debts -€138,346
down €138,346 (-65.4%), from €211,640 to €73,294
- Debts after one year -€94,957
down €94,957 (-14.0%), from €677,799 to €582,842
- Profit (loss) carried forward +€67,534
up €67,534 (+346%), from €19,506 to €87,040
- Trade debts +€42,914
up €42,914 (+93.7%), from €45,803 to €88,717
- Advances received -€38,495
down €38,495 (-100%), from €38,495 to €0
Income statement
- Gross operating margin +€119,985
up €119,985 (+395%), from €30,403 to €150,388
- Financial charges +€32,788
up €32,788 (+647%), from €5,067 to €37,855
- Taxes +€23,270
up €23,270 (+440%), from €5,292 to €28,562
- Staff costs +€14,156
new in 2025: €14,156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,506
Gross operating margin
+€119,985
Staff costs
-€14,156
Depreciation
-€1,115
Other operating charges
-€12
Financial income
+€85
Financial charges
-€32,788
Taxes
-€23,270
Result 2025
€68,234
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€108,735
Investment
-€1,393
Financing
-€95,657
Cash 2024
€229,983
From operations (derived)
+€108,735
Net result for the year
+€68,234
Depreciation
+€1,266
Stocks and contracts
+€221,346
Receivables within one year
-€74,689
Deferred charges and accrued income
-€6,998
Trade debts
+€42,914
Tax, wage and social debts
+€33,314
Advances received
-€38,495
Other debts
-€138,346
Accrued charges and deferred income
+€188
Investment (derived)
-€1,393
Investment in fixed assets (net)
-€1,393
Financing
-€95,657
Debts after one year
-€94,957
Contributions, distributions and other
-€700
Cash 2025
€241,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,108,607 | €980,759 | -€127,847 | -11.5% |
| Fixed assets | 21/28 | €5,196 | €5,323 | +€127 | +2.4% |
| Tangible fixed assets | 22/27 | €5,196 | €5,115 | -€81 | -1.6% |
| Furniture and vehicles | 24 | €5,196 | €5,115 | -€81 | -1.6% |
| Financial fixed assets | 28 | - | €208 | +€208 | |
| Current assets | 29/58 | €1,103,411 | €975,436 | -€127,975 | -11.6% |
| Stocks and contracts in progress | 3 | €873,157 | €651,811 | -€221,346 | -25.4% |
| Stocks | 30/36 | €873,157 | €651,811 | -€221,346 | -25.4% |
| Amounts receivable within one year | 40/41 | €270 | €74,959 | +€74,689 | +27,662% |
| Other amounts receivable | 41 | €270 | €74,959 | +€74,689 | +27,662% |
| Cash at bank and in hand | 54/58 | €229,983 | €241,668 | +€11,685 | +5.1% |
| Deferred charges and accrued income | 490/1 | - | €6,998 | +€6,998 | |
| Total equity and liabilities | 10/49 | €1,108,607 | €980,759 | -€127,847 | -11.5% |
| Equity | 10/15 | €119,506 | €187,040 | +€67,534 | +56.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,506 | €87,040 | +€67,534 | +346% |
| Amounts payable | 17/49 | €989,101 | €793,719 | -€195,382 | -19.8% |
| Amounts payable after more than one year | 17 | €677,799 | €582,842 | -€94,957 | -14.0% |
| Financial debts | 170/4 | €677,799 | €582,842 | -€94,957 | -14.0% |
| Amounts payable within one year | 42/48 | €309,990 | €209,377 | -€100,613 | -32.5% |
| Trade debts | 44 | €45,803 | €88,717 | +€42,914 | +93.7% |
| Suppliers | 440/4 | €45,803 | €88,717 | +€42,914 | +93.7% |
| Advances received on contracts in progress | 46 | €38,495 | €0 | -€38,495 | -100% |
| Taxes, remuneration and social security | 45 | €14,052 | €47,366 | +€33,314 | +237% |
| Taxes | 450/3 | €14,052 | €44,966 | +€30,914 | +220% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €211,640 | €73,294 | -€138,346 | -65.4% |
| Accrued charges and deferred income | 492/3 | €1,313 | €1,500 | +€188 | +14.3% |
| Remuneration, social security and pensions | 62 | - | €14,156 | +€14,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €1,266 | +€1,115 | +739% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €30,403 | €150,388 | +€119,985 | +395% |
| Operating profit (loss) | 9901 | €29,865 | €134,566 | +€104,702 | +351% |
| Financial income | 75/76B | €0 | €85 | +€85 | +845,200% |
| Recurring financial income | 75 | €0 | €85 | +€85 | +845,200% |
| Financial charges | 65/66B | €5,067 | €37,855 | +€32,788 | +647% |
| Recurring financial charges | 65 | €5,067 | €37,855 | +€32,788 | +647% |
| Profit (loss) for the period before taxes | 9903 | €24,798 | €96,796 | +€71,998 | +290% |
| Income taxes | 67/77 | €5,292 | €28,562 | +€23,270 | +440% |
| Profit (loss) for the period | 9904 | €19,506 | €68,234 | +€48,729 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €19,506 | €68,234 | +€48,729 | +250% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.