AUDACIA: 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.
AUDACIA
Largest movements
- Cash -€94,321
down €94,321 (-82.0%), from €115,030 to €20,709
mainly Accrued charges and deferred income (-€167,037) and Investment in fixed assets (net) (-€92,778)
- Tangible fixed assets +€79,260
up €79,260 (+152%), from €52,172 to €131,432
of which Other tangible fixed assets: +€84,682
- Stocks and contracts +€60,255
new in 2025: €60,255
- Receivables within one year -€25,743
down €25,743 (-26.7%), from €96,523 to €70,780
of which Other amounts receivable: -€41,192
- Deferred charges and accrued income +€3,278
new in 2025: €3,278
- Accrued charges and deferred income -€167,037
down €167,037 (-93.5%), from €178,694 to €11,657
- Profit (loss) carried forward +€103,481
up €103,481, from -€8,312 to €95,169
- Other debts +€53,490
new in 2025: €53,490
- Advances received +€21,466
new in 2025: €21,466
- Tax, wage and social debts +€18,725
up €18,725 (+804%), from €2,328 to €21,052
of which Taxes: +€9,372
- Gross operating margin +€149,129
up €149,129 (+263%), from €56,661 to €205,790
- Staff costs -€98,087
down €98,087 (-56.0%), from €175,093 to €77,006
- Other operating charges -€15,472
down €15,472 (-73.9%), from €20,945 to €5,474
- Financial charges +€3,391
up €3,391 (+116%), from €2,920 to €6,312
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 | €263,956 | €286,684 | +€22,728 | +8.6% |
| Fixed assets | 21/28 | €52,402 | €131,662 | +€79,260 | +151% |
| Tangible fixed assets | 22/27 | €52,172 | €131,432 | +€79,260 | +152% |
| Plant, machinery and equipment | 23 | €21,345 | €22,889 | +€1,545 | +7.2% |
| Furniture and vehicles | 24 | €23,275 | €17,927 | -€5,348 | -23.0% |
| Leasing and similar rights | 25 | €7,552 | €5,934 | -€1,618 | -21.4% |
| Other tangible fixed assets | 26 | - | €84,682 | +€84,682 | |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €211,554 | €155,022 | -€56,532 | -26.7% |
| Stocks and contracts in progress | 3 | - | €60,255 | +€60,255 | |
| Stocks | 30/36 | - | €60,255 | +€60,255 | |
| Amounts receivable within one year | 40/41 | €96,523 | €70,780 | -€25,743 | -26.7% |
| Trade receivables | 40 | €52,767 | €68,215 | +€15,449 | +29.3% |
| Other amounts receivable | 41 | €43,757 | €2,565 | -€41,192 | -94.1% |
| Cash at bank and in hand | 54/58 | €115,030 | €20,709 | -€94,321 | -82.0% |
| Deferred charges and accrued income | 490/1 | - | €3,278 | +€3,278 | |
| Total equity and liabilities | 10/49 | €263,956 | €286,684 | +€22,728 | +8.6% |
| Equity | 10/15 | -€7,567 | €95,914 | +€103,481 | |
| Contributions | 10/11 | €677 | €677 | = | 0.0% |
| Reserves | 13 | €68 | €68 | = | 0.0% |
| Non-distributable reserves | 130/1 | €68 | €68 | = | 0.0% |
| Reserves not available under the articles | 1311 | €68 | €68 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,312 | €95,169 | +€103,481 | |
| Amounts payable | 17/49 | €271,523 | €190,770 | -€80,753 | -29.7% |
| Amounts payable after more than one year | 17 | €4,242 | €2,266 | -€1,976 | -46.6% |
| Financial debts | 170/4 | €4,242 | €2,266 | -€1,976 | -46.6% |
| Amounts payable within one year | 42/48 | €88,587 | €176,847 | +€88,260 | +99.6% |
| Current portion of amounts payable after more than one year | 42 | €2,667 | €2,762 | +€95 | +3.6% |
| Financial debts | 43 | - | €1,000 | +€1,000 | |
| Credit institutions | 430/8 | - | €1,000 | +€1,000 | |
| Trade debts | 44 | €83,593 | €77,077 | -€6,516 | -7.8% |
| Suppliers | 440/4 | €83,593 | €77,077 | -€6,516 | -7.8% |
| Advances received on contracts in progress | 46 | - | €21,466 | +€21,466 | |
| Taxes, remuneration and social security | 45 | €2,328 | €21,052 | +€18,725 | +804% |
| Taxes | 450/3 | €2,328 | €11,700 | +€9,372 | +403% |
| Remuneration and social security | 454/9 | - | €9,353 | +€9,353 | |
| Other amounts payable | 47/48 | - | €53,490 | +€53,490 | |
| Accrued charges and deferred income | 492/3 | €178,694 | €11,657 | -€167,037 | -93.5% |
| Remuneration, social security and pensions | 62 | €175,093 | €77,006 | -€98,087 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,472 | €13,517 | -€955 | -6.6% |
| Other operating charges | 640/8 | €20,945 | €5,474 | -€15,472 | -73.9% |
| Gross operating margin | 9900 | €56,661 | €205,790 | +€149,129 | +263% |
| Operating profit (loss) | 9901 | -€153,850 | €109,793 | +€263,643 | |
| Financial income | 75/76B | €81 | - | -€81 | |
| Recurring financial income | 75 | €81 | - | -€81 | |
| Financial charges | 65/66B | €2,920 | €6,312 | +€3,391 | +116% |
| Recurring financial charges | 65 | €2,920 | €6,312 | +€3,391 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€156,689 | €103,481 | +€260,170 | |
| Profit (loss) for the period | 9904 | -€156,689 | €103,481 | +€260,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€156,689 | €103,481 | +€260,170 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.