AUDACIT: what changed
Two fiscal 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.
AUDACIT
Largest movements
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Cash -€18,659
down €18,659 (-11.0%), from €170,209 to €151,550
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€27,672)
- Tangible fixed assets +€17,582
up €17,582 (+176.2%), from €9,981 to €27,563
of which Furniture and vehicles: +€12,883
- Receivables within one year +€16,559
up €16,559 (+154.8%), from €10,696 to €27,255
- Other debts -€11,163
down €11,163 (-20.0%), from €55,940 to €44,777
- Profit (loss) carried forward +€3,642
up €3,642 (+2.9%), from €127,070 to €130,712
- Tax, wage and social debts +€2,817
up €2,817 (+12.9%), from €21,772 to €24,589
of which Taxes: +€2,909
- Depreciation +€7,149
up €7,149 (+243.1%), from €2,941 to €10,090
- Gross operating margin -€4,850
down €4,850 (-5.6%), from €85,964 to €81,114
- Taxes -€3,608
down €3,608 (-17.9%), from €20,170 to €16,562
- Financial charges +€1,154
up €1,154 (+340.4%), from €339 to €1,493
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 | €211,636 | €207,118 | -€4,518 | -2.1% |
| Fixed assets | 21/28 | €10,731 | €28,313 | +€17,582 | +163.8% |
| Tangible fixed assets | 22/27 | €9,981 | €27,563 | +€17,582 | +176.2% |
| Furniture and vehicles | 24 | €1,321 | €14,204 | +€12,883 | +975.2% |
| Other tangible fixed assets | 26 | €8,660 | €13,359 | +€4,699 | +54.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €200,905 | €178,805 | -€22,100 | -11.0% |
| Amounts receivable within one year | 40/41 | €10,696 | €27,255 | +€16,559 | +154.8% |
| Trade receivables | 40 | €10,696 | €27,255 | +€16,559 | +154.8% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €170,209 | €151,550 | -€18,659 | -11.0% |
| Total equity and liabilities | 10/49 | €211,636 | €207,118 | -€4,518 | -2.1% |
| Equity | 10/15 | €133,890 | €137,532 | +€3,642 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,070 | €130,712 | +€3,642 | +2.9% |
| Amounts payable | 17/49 | €77,746 | €69,586 | -€8,160 | -10.5% |
| Amounts payable within one year | 42/48 | €77,746 | €69,586 | -€8,160 | -10.5% |
| Trade debts | 44 | €34 | €220 | +€186 | +547.1% |
| Suppliers | 440/4 | €34 | €220 | +€186 | +547.1% |
| Taxes, remuneration and social security | 45 | €21,772 | €24,589 | +€2,817 | +12.9% |
| Taxes | 450/3 | €21,680 | €24,589 | +€2,909 | +13.4% |
| Remuneration and social security | 454/9 | €92 | - | -€92 | |
| Other amounts payable | 47/48 | €55,940 | €44,777 | -€11,163 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,941 | €10,090 | +€7,149 | +243.1% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.3% |
| Gross operating margin | 9900 | €85,964 | €81,114 | -€4,850 | -5.6% |
| Operating profit (loss) | 9901 | €82,512 | €70,496 | -€12,016 | -14.6% |
| Financial income | 75/76B | €1,460 | €1,201 | -€259 | -17.7% |
| Recurring financial income | 75 | €1,460 | €1,201 | -€259 | -17.7% |
| Financial charges | 65/66B | €339 | €1,493 | +€1,154 | +340.4% |
| Recurring financial charges | 65 | €339 | €1,493 | +€1,154 | +340.4% |
| Profit (loss) for the period before taxes | 9903 | €83,633 | €70,204 | -€13,429 | -16.1% |
| Income taxes | 67/77 | €20,170 | €16,562 | -€3,608 | -17.9% |
| Profit (loss) for the period | 9904 | €63,463 | €53,642 | -€9,821 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,463 | €53,642 | -€9,821 | -15.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.