AUDAC: 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.
AUDAC
Largest movements
- Tangible fixed assets -€25,504
down €25,504 (-5.1%), from €499,998 to €474,494
of which Land and buildings: -€24,226
- Cash +€23,032
up €23,032 (+285.1%), from €8,078 to €31,109
mainly Depreciation (+€31,349) and Accrued charges and deferred income (+€105)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€14,958
up €14,958 (+48.2%), from €31,029 to €45,987
- Depreciation +€2,981
up €2,981 (+10.5%), from €28,367 to €31,349
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.
Cash bridge derived
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 | €510,087 | €510,044 | -€43 | 0.0% |
| Fixed assets | 21/28 | €499,998 | €474,494 | -€25,504 | -5.1% |
| Tangible fixed assets | 22/27 | €499,998 | €474,494 | -€25,504 | -5.1% |
| Land and buildings | 22 | €454,934 | €430,708 | -€24,226 | -5.3% |
| Plant, machinery and equipment | 23 | €45,063 | €43,786 | -€1,277 | -2.8% |
| Current assets | 29/58 | €10,089 | €35,550 | +€25,460 | +252.4% |
| Amounts receivable within one year | 40/41 | €43 | €56 | +€13 | +29.2% |
| Trade receivables | 40 | €35 | €35 | = | 0.0% |
| Other amounts receivable | 41 | €8 | €20 | +€13 | +165.1% |
| Cash at bank and in hand | 54/58 | €8,078 | €31,109 | +€23,032 | +285.1% |
| Deferred charges and accrued income | 490/1 | €1,968 | €4,385 | +€2,416 | +122.7% |
| Total equity and liabilities | 10/49 | €510,087 | €510,044 | -€43 | 0.0% |
| Equity | 10/15 | €349,124 | €348,975 | -€149 | 0.0% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €40,361 | €40,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,119 | €12,119 | = | 0.0% |
| Legal reserve | 130 | €12,119 | €12,119 | = | 0.0% |
| Distributable reserves | 133 | €28,242 | €28,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,421 | €172,273 | -€149 | -0.1% |
| Amounts payable | 17/49 | €160,963 | €161,068 | +€105 | +0.1% |
| Amounts payable after more than one year | 17 | €151,700 | €151,700 | = | 0.0% |
| Other amounts payable | 178/9 | €151,700 | €151,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,398 | €6,398 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,820 | €1,820 | = | 0.0% |
| Taxes | 450/3 | €1,820 | €1,820 | = | 0.0% |
| Other amounts payable | 47/48 | €4,578 | €4,578 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,864 | €2,970 | +€105 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,367 | €31,349 | +€2,981 | +10.5% |
| Other operating charges | 640/8 | €8,510 | €8,854 | +€343 | +4.0% |
| Gross operating margin | 9900 | €31,029 | €45,987 | +€14,958 | +48.2% |
| Operating profit (loss) | 9901 | -€5,849 | €5,785 | +€11,634 | |
| Financial income | 75/76B | €51 | €135 | +€84 | +165.0% |
| Recurring financial income | 75 | €51 | €135 | +€84 | +165.0% |
| Financial charges | 65/66B | €6,173 | €6,068 | -€105 | -1.7% |
| Recurring financial charges | 65 | €6,173 | €6,068 | -€105 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,971 | -€149 | +€11,822 | +98.8% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€11,971 | -€149 | +€11,822 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,971 | -€149 | +€11,822 | +98.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.