Audacité: 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.
Audacité
Largest movements
- Cash +€2,068
up €2,068 (+5.5%), from €37,780 to €39,848
mainly Net result for the year (+€33,367) and Current portion of long-term debt (+€8,000)
- Receivables within one year +€1,282
up €1,282 (+2.5%), from €50,446 to €51,728
of which Trade receivables: +€9,802
- Tax, wage and social debts -€9,800
down €9,800 (-56.1%), from €17,479 to €7,679
of which Taxes: -€7,100
- Profit (loss) carried forward +€9,367
up €9,367 (+23.8%), from €39,315 to €48,682
- Current portion of long-term debt +€8,000
new in 2024: €8,000
- Other debts -€3,702
down €3,702 (-12.6%), from €29,500 to €25,798
- Gross operating margin +€11,157
up €11,157 (+33.2%), from €33,606 to €44,763
- Taxes +€2,418
up €2,418 (+32.8%), from €7,378 to €9,796
- Financial income +€724
up €724 (+100.1%), from €724 to €1,448
- Other operating charges +€487
up €487 (+146.3%), from €333 to €820
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,622 | €94,581 | +€3,959 | +4.4% |
| Fixed assets | 21/28 | €333 | €902 | +€569 | +170.9% |
| Tangible fixed assets | 22/27 | €333 | €902 | +€569 | +170.9% |
| Furniture and vehicles | 24 | €333 | €902 | +€569 | +170.9% |
| Current assets | 29/58 | €90,289 | €93,679 | +€3,390 | +3.8% |
| Amounts receivable within one year | 40/41 | €50,446 | €51,728 | +€1,282 | +2.5% |
| Trade receivables | 40 | €13,226 | €23,028 | +€9,802 | +74.1% |
| Other amounts receivable | 41 | €37,220 | €28,700 | -€8,520 | -22.9% |
| Cash at bank and in hand | 54/58 | €37,780 | €39,848 | +€2,068 | +5.5% |
| Deferred charges and accrued income | 490/1 | €2,063 | €2,104 | +€41 | +2.0% |
| Total equity and liabilities | 10/49 | €90,622 | €94,581 | +€3,959 | +4.4% |
| Equity | 10/15 | €42,315 | €51,682 | +€9,367 | +22.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,315 | €48,682 | +€9,367 | +23.8% |
| Amounts payable | 17/49 | €48,307 | €42,899 | -€5,408 | -11.2% |
| Amounts payable within one year | 42/48 | €48,091 | €42,899 | -€5,192 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,000 | +€8,000 | |
| Trade debts | 44 | €1,112 | €1,422 | +€310 | +27.9% |
| Suppliers | 440/4 | €1,112 | €1,422 | +€310 | +27.9% |
| Taxes, remuneration and social security | 45 | €17,479 | €7,679 | -€9,800 | -56.1% |
| Taxes | 450/3 | €14,779 | €7,679 | -€7,100 | -48.0% |
| Remuneration and social security | 454/9 | €2,700 | - | -€2,700 | |
| Other amounts payable | 47/48 | €29,500 | €25,798 | -€3,702 | -12.6% |
| Accrued charges and deferred income | 492/3 | €216 | - | -€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €784 | +€283 | +56.4% |
| Other operating charges | 640/8 | €333 | €820 | +€487 | +146.3% |
| Gross operating margin | 9900 | €33,606 | €44,763 | +€11,157 | +33.2% |
| Operating profit (loss) | 9901 | €32,772 | €43,159 | +€10,387 | +31.7% |
| Financial income | 75/76B | €724 | €1,448 | +€724 | +100.1% |
| Recurring financial income | 75 | €724 | €1,448 | +€724 | +100.1% |
| Financial charges | 65/66B | €1,770 | €1,444 | -€326 | -18.4% |
| Recurring financial charges | 65 | €1,770 | €1,444 | -€326 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €31,726 | €43,163 | +€11,437 | +36.0% |
| Income taxes | 67/77 | €7,378 | €9,796 | +€2,418 | +32.8% |
| Profit (loss) for the period | 9904 | €24,348 | €33,367 | +€9,019 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,348 | €33,367 | +€9,019 | +37.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.