AUDAY: 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.
AUDAY
Largest movements
- Receivables after one year -€36,053
down €36,053 (-14.9%), from €241,880 to €205,827
- Receivables within one year -€6,735
down €6,735 (-15.7%), from €42,924 to €36,189
of which Trade receivables: -€8,337
- Provisions -€25,000
down €25,000 (-30.5%), from €81,896 to €56,896
- Other debts -€10,600
down €10,600 (-50.7%), from €20,900 to €10,300
- Trade debts -€9,894
down €9,894 (-21.0%), from €47,113 to €37,218
- Reserves +€3,750
up €3,750 (+9.2%), from €40,849 to €44,599
- Gross operating margin +€33,622
up €33,622, from -€26,116 to €7,507
- Financial charges +€6,894
up €6,894 (+807.3%), from €854 to €7,748
- Other operating charges +€6,563
up €6,563 (+517.9%), from €1,267 to €7,830
- Provisions +€5,000
up €5,000 (+16.7%), from -€30,000 to -€25,000
- Taxes +€4,554
up €4,554 (+156.7%), from €2,907 to €7,460
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €293,562 | €250,235 | -€43,327 | -14.8% |
| Fixed assets | 21/28 | €8,028 | €7,038 | -€990 | -12.3% |
| Intangible fixed assets | 21 | €95 | - | -€95 | |
| Tangible fixed assets | 22/27 | €5,433 | €4,538 | -€896 | -16.5% |
| Furniture and vehicles | 24 | €5,433 | €4,538 | -€896 | -16.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €285,534 | €243,197 | -€42,337 | -14.8% |
| Amounts receivable after more than one year | 29 | €241,880 | €205,827 | -€36,053 | -14.9% |
| Other amounts receivable | 291 | €241,880 | €205,827 | -€36,053 | -14.9% |
| Amounts receivable within one year | 40/41 | €42,924 | €36,189 | -€6,735 | -15.7% |
| Trade receivables | 40 | €42,112 | €33,775 | -€8,337 | -19.8% |
| Other amounts receivable | 41 | €812 | €2,414 | +€1,602 | +197.3% |
| Deferred charges and accrued income | 490/1 | €730 | €1,182 | +€451 | +61.8% |
| Total equity and liabilities | 10/49 | €293,562 | €250,235 | -€43,327 | -14.8% |
| Equity | 10/15 | €132,001 | €135,757 | +€3,756 | +2.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €40,849 | €44,599 | +€3,750 | +9.2% |
| Distributable reserves | 133 | €40,849 | €44,599 | +€3,750 | +9.2% |
| Profit (loss) carried forward | 14 | €78,757 | €78,763 | +€6 | 0.0% |
| Provisions and deferred taxes | 16 | €81,896 | €56,896 | -€25,000 | -30.5% |
| Provisions for liabilities and charges | 160/5 | €81,896 | €56,896 | -€25,000 | -30.5% |
| Other liabilities and charges | 164/5 | €81,896 | €56,896 | -€25,000 | -30.5% |
| Amounts payable | 17/49 | €79,665 | €57,582 | -€22,083 | -27.7% |
| Amounts payable within one year | 42/48 | €79,328 | €57,582 | -€21,747 | -27.4% |
| Financial debts | 43 | €1,072 | €187 | -€885 | -82.6% |
| Credit institutions | 430/8 | €1,072 | €187 | -€885 | -82.6% |
| Trade debts | 44 | €47,113 | €37,218 | -€9,894 | -21.0% |
| Suppliers | 440/4 | €47,113 | €37,218 | -€9,894 | -21.0% |
| Taxes, remuneration and social security | 45 | €10,243 | €9,876 | -€367 | -3.6% |
| Taxes | 450/3 | €10,243 | €9,876 | -€367 | -3.6% |
| Other amounts payable | 47/48 | €20,900 | €10,300 | -€10,600 | -50.7% |
| Accrued charges and deferred income | 492/3 | €337 | - | -€337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €1,665 | -€565 | -25.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€30,000 | -€25,000 | +€5,000 | +16.7% |
| Other operating charges | 640/8 | €1,267 | €7,830 | +€6,563 | +517.9% |
| Gross operating margin | 9900 | -€26,116 | €7,507 | +€33,622 | |
| Operating profit (loss) | 9901 | €386 | €23,011 | +€22,625 | +5857.9% |
| Financial income | 75/76B | €7,315 | €6,253 | -€1,062 | -14.5% |
| Recurring financial income | 75 | €7,315 | €6,253 | -€1,062 | -14.5% |
| Financial charges | 65/66B | €854 | €7,748 | +€6,894 | +807.3% |
| Recurring financial charges | 65 | €854 | €7,748 | +€6,894 | +807.3% |
| Profit (loss) for the period before taxes | 9903 | €6,847 | €21,517 | +€14,669 | +214.2% |
| Income taxes | 67/77 | €2,907 | €7,460 | +€4,554 | +156.7% |
| Profit (loss) for the period | 9904 | €3,941 | €14,056 | +€10,115 | +256.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,941 | €14,056 | +€10,115 | +256.7% |
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 30 September 2026 via checked.be.