AUDACIS: what changed
AUDACIS
Largest movements
- Cash +€45,128
up €45,128 (+65.6%), from €68,785 to €113,913
mainly Net result for the year (+€37,312) and Trade debts (+€19,660)
- Receivables within one year +€16,660
up €16,660 (+106%), from €15,679 to €32,339
of which Trade receivables: +€17,091
- Tangible fixed assets -€14,419
down €14,419 (-29.2%), from €49,308 to €34,889
- Deferred charges and accrued income +€4,307
up €4,307 (+126%), from €3,419 to €7,725
- Reserves +€36,479
up €36,479 (+53.2%), from €68,508 to €104,987
of which Distributable reserves: +€36,479
- Trade debts +€19,660
up €19,660 (+424%), from €4,641 to €24,301
- Current portion of long-term debt -€12,000
down €12,000 (-33.3%), from €36,000 to €24,000
- Tax, wage and social debts +€8,815
up €8,815 (+341%), from €2,584 to €11,399
of which Taxes: +€11,232
- Gross operating margin +€33,187
up €33,187 (+90.5%), from €36,681 to €69,868
- Taxes +€9,711
up €9,711 (+169%), from €5,756 to €15,467
- Financial charges -€1,187
down €1,187 (-32.1%), from €3,696 to €2,509
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,197 | €188,873 | +€51,676 | +37.7% |
| Fixed assets | 21/28 | €49,315 | €34,896 | -€14,419 | -29.2% |
| Tangible fixed assets | 22/27 | €49,308 | €34,889 | -€14,419 | -29.2% |
| Furniture and vehicles | 24 | €49,308 | €34,889 | -€14,419 | -29.2% |
| Financial fixed assets | 28 | €7 | €7 | = | 0.0% |
| Current assets | 29/58 | €87,882 | €153,978 | +€66,095 | +75.2% |
| Amounts receivable within one year | 40/41 | €15,679 | €32,339 | +€16,660 | +106% |
| Trade receivables | 40 | €15,248 | €32,339 | +€17,091 | +112% |
| Other amounts receivable | 41 | €431 | - | -€431 | |
| Cash at bank and in hand | 54/58 | €68,785 | €113,913 | +€45,128 | +65.6% |
| Deferred charges and accrued income | 490/1 | €3,419 | €7,725 | +€4,307 | +126% |
| Total equity and liabilities | 10/49 | €137,197 | €188,873 | +€51,676 | +37.7% |
| Equity | 10/15 | €87,108 | €123,587 | +€36,479 | +41.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,508 | €104,987 | +€36,479 | +53.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,648 | €103,127 | +€36,479 | +54.7% |
| Amounts payable | 17/49 | €50,090 | €65,286 | +€15,197 | +30.3% |
| Amounts payable within one year | 42/48 | €50,090 | €65,286 | +€15,197 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €36,000 | €24,000 | -€12,000 | -33.3% |
| Trade debts | 44 | €4,641 | €24,301 | +€19,660 | +424% |
| Suppliers | 440/4 | €4,641 | €24,301 | +€19,660 | +424% |
| Taxes, remuneration and social security | 45 | €2,584 | €11,399 | +€8,815 | +341% |
| Taxes | 450/3 | - | €11,232 | +€11,232 | |
| Remuneration and social security | 454/9 | €2,584 | €167 | -€2,417 | -93.5% |
| Other amounts payable | 47/48 | €6,864 | €5,586 | -€1,278 | -18.6% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,909 | €14,419 | -€490 | -3.3% |
| Other operating charges | 640/8 | €572 | €444 | -€128 | -22.4% |
| Gross operating margin | 9900 | €36,681 | €69,868 | +€33,187 | +90.5% |
| Operating profit (loss) | 9901 | €21,038 | €54,836 | +€33,798 | +161% |
| Financial income | 75/76B | €332 | €452 | +€120 | +36.0% |
| Recurring financial income | 75 | €332 | €452 | +€120 | +36.0% |
| Financial charges | 65/66B | €3,696 | €2,509 | -€1,187 | -32.1% |
| Recurring financial charges | 65 | €3,696 | €2,509 | -€1,187 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €17,674 | €52,779 | +€35,105 | +199% |
| Income taxes | 67/77 | €5,756 | €15,467 | +€9,711 | +169% |
| Profit (loss) for the period | 9904 | €11,919 | €37,312 | +€25,393 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €11,919 | €37,312 | +€25,393 | +213% |
Next steps
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.