Aude B.: 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.
Aude B.
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Cash +€24,028
up €24,028 (+97.6%), from €24,631 to €48,658
mainly Net result for the year (+€49,356) and Tax, wage and social debts (+€19,133)
- Receivables within one year +€3,421
up €3,421 (+20.9%), from €16,377 to €19,797
of which Trade receivables: +€3,150
- Financial fixed assets +€2,580
new in 2025: €2,580
- Profit (loss) carried forward +€49,356
up €49,356 (+186.1%), from €26,517 to €75,872
- Tax, wage and social debts +€19,133
up €19,133 (+286.8%), from €6,671 to €25,804
of which Taxes: +€17,133
- Other debts +€7,132
up €7,132 (+173.0%), from €4,122 to €11,254
- Accrued charges and deferred income +€4,262
up €4,262 (+284.1%), from €1,500 to €5,762
- Gross operating margin +€27,981
up €27,981 (+75.4%), from €37,125 to €65,106
- Taxes +€7,193
up €7,193 (+107.8%), from €6,671 to €13,864
- Other operating charges -€3,268
down €3,268 (-94.3%), from €3,464 to €197
- Financial charges +€1,581
up €1,581 (+354.6%), from €446 to €2,027
- Financial income +€693
new in 2025: €693
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 | €43,606 | €123,001 | +€79,395 | +182.1% |
| Fixed assets | 21/28 | €1,042 | €3,265 | +€2,224 | +213.5% |
| Tangible fixed assets | 22/27 | €1,042 | €685 | -€356 | -34.2% |
| Furniture and vehicles | 24 | €1,042 | €685 | -€356 | -34.2% |
| Financial fixed assets | 28 | - | €2,580 | +€2,580 | |
| Current assets | 29/58 | €42,564 | €119,735 | +€77,172 | +181.3% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €16,377 | €19,797 | +€3,421 | +20.9% |
| Trade receivables | 40 | €15,750 | €18,900 | +€3,150 | +20.0% |
| Other amounts receivable | 41 | €627 | €897 | +€271 | +43.2% |
| Cash at bank and in hand | 54/58 | €24,631 | €48,658 | +€24,028 | +97.6% |
| Deferred charges and accrued income | 490/1 | €1,556 | €1,280 | -€277 | -17.8% |
| Total equity and liabilities | 10/49 | €43,606 | €123,001 | +€79,395 | +182.1% |
| Equity | 10/15 | €29,017 | €78,372 | +€49,356 | +170.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,517 | €75,872 | +€49,356 | +186.1% |
| Amounts payable | 17/49 | €14,589 | €44,628 | +€30,039 | +205.9% |
| Amounts payable within one year | 42/48 | €13,089 | €38,866 | +€25,777 | +196.9% |
| Trade debts | 44 | €2,296 | €1,808 | -€488 | -21.2% |
| Suppliers | 440/4 | €2,296 | €1,808 | -€488 | -21.2% |
| Taxes, remuneration and social security | 45 | €6,671 | €25,804 | +€19,133 | +286.8% |
| Taxes | 450/3 | €6,671 | €23,804 | +€17,133 | +256.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,122 | €11,254 | +€7,132 | +173.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €5,762 | +€4,262 | +284.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €356 | +€329 | +1207.2% |
| Other operating charges | 640/8 | €3,464 | €197 | -€3,268 | -94.3% |
| Gross operating margin | 9900 | €37,125 | €65,106 | +€27,981 | +75.4% |
| Operating profit (loss) | 9901 | €33,634 | €64,553 | +€30,920 | +91.9% |
| Financial income | 75/76B | - | €693 | +€693 | |
| Recurring financial income | 75 | - | €693 | +€693 | |
| Financial charges | 65/66B | €446 | €2,027 | +€1,581 | +354.6% |
| Recurring financial charges | 65 | €446 | €2,027 | +€1,581 | +354.6% |
| Profit (loss) for the period before taxes | 9903 | €33,188 | €63,220 | +€30,032 | +90.5% |
| Income taxes | 67/77 | €6,671 | €13,864 | +€7,193 | +107.8% |
| Profit (loss) for the period | 9904 | €26,517 | €49,356 | +€22,839 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,517 | €49,356 | +€22,839 | +86.1% |
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 11 October 2026 via checked.be.