Audacious: 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.
Audacious
Largest movements
- Cash -€8,253
down €8,253 (-68.2%), from €12,101 to €3,848
mainly Debts after one year (-€11,752) and Investment in fixed assets (net) (-€7,938)
- Tangible fixed assets -€7,196
down €7,196 (-13.4%), from €53,546 to €46,350
of which Furniture and vehicles: -€6,954
- Deferred charges and accrued income -€1,018
down €1,018 (-34.1%), from €2,990 to €1,971
- Debts after one year -€11,752
down €11,752 (-31.3%), from €37,571 to €25,819
- Trade debts -€4,566
down €4,566 (-64.3%), from €7,098 to €2,532
- Tax, wage and social debts -€1,011
down €1,011 (-10.7%), from €9,425 to €8,414
- Gross operating margin +€3,653
up €3,653 (+22.9%), from €15,972 to €19,624
- Write-downs -€3,369
no longer reported in 2025 (was €3,369)
- Taxes +€1,436
up €1,436 (+770.5%), from €186 to €1,622
- Depreciation +€879
up €879 (+6.2%), from €14,255 to €15,134
- Financial charges -€289
down €289 (-11.1%), from €2,607 to €2,318
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 | €83,061 | €65,872 | -€17,189 | -20.7% |
| Fixed assets | 21/28 | €53,546 | €46,350 | -€7,196 | -13.4% |
| Tangible fixed assets | 22/27 | €53,546 | €46,350 | -€7,196 | -13.4% |
| Furniture and vehicles | 24 | €51,421 | €44,467 | -€6,954 | -13.5% |
| Other tangible fixed assets | 26 | €2,125 | €1,883 | -€242 | -11.4% |
| Current assets | 29/58 | €29,515 | €19,522 | -€9,993 | -33.9% |
| Amounts receivable within one year | 40/41 | €14,424 | €13,702 | -€722 | -5.0% |
| Trade receivables | 40 | €13,613 | €9,075 | -€4,538 | -33.3% |
| Other amounts receivable | 41 | €811 | €4,627 | +€3,816 | +470.3% |
| Cash at bank and in hand | 54/58 | €12,101 | €3,848 | -€8,253 | -68.2% |
| Deferred charges and accrued income | 490/1 | €2,990 | €1,971 | -€1,018 | -34.1% |
| Total equity and liabilities | 10/49 | €83,061 | €65,872 | -€17,189 | -20.7% |
| Equity | 10/15 | €17,610 | €17,354 | -€256 | -1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,210 | €4,954 | -€256 | -4.9% |
| Amounts payable | 17/49 | €65,450 | €48,518 | -€16,933 | -25.9% |
| Amounts payable after more than one year | 17 | €37,571 | €25,819 | -€11,752 | -31.3% |
| Financial debts | 170/4 | €37,571 | €25,819 | -€11,752 | -31.3% |
| Amounts payable within one year | 42/48 | €27,879 | €22,699 | -€5,180 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €11,356 | €11,752 | +€397 | +3.5% |
| Trade debts | 44 | €7,098 | €2,532 | -€4,566 | -64.3% |
| Suppliers | 440/4 | €7,098 | €2,532 | -€4,566 | -64.3% |
| Taxes, remuneration and social security | 45 | €9,425 | €8,414 | -€1,011 | -10.7% |
| Taxes | 450/3 | €9,425 | €8,414 | -€1,011 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,255 | €15,134 | +€879 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,369 | - | -€3,369 | |
| Other operating charges | 640/8 | €758 | €807 | +€49 | +6.4% |
| Gross operating margin | 9900 | €15,972 | €19,624 | +€3,653 | +22.9% |
| Operating profit (loss) | 9901 | -€2,410 | €3,683 | +€6,093 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,607 | €2,318 | -€289 | -11.1% |
| Recurring financial charges | 65 | €2,607 | €2,318 | -€289 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,014 | €1,366 | +€6,380 | |
| Income taxes | 67/77 | €186 | €1,622 | +€1,436 | +770.5% |
| Profit (loss) for the period | 9904 | -€5,200 | -€256 | +€4,944 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,200 | -€256 | +€4,944 | +95.1% |
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 12 October 2026 via checked.be.