AUDE VO: 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.
AUDE VO
Largest movements
- Receivables within one year +€25,832
up €25,832 (+2866.2%), from €901 to €26,733
of which Trade receivables: +€16,645
- Tangible fixed assets +€16,606
up €16,606 (+1763.9%), from €941 to €17,547
- Intangible fixed assets -€10,000
down €10,000 (-10.9%), from €91,967 to €81,967
- Cash +€9,461
up €9,461 (+522.8%), from €1,810 to €11,270
mainly Trade debts (+€17,997) and Depreciation (+€12,773)
- Trade debts +€17,997
up €17,997 (+323.9%), from €5,557 to €23,554
- Tax, wage and social debts +€9,476
up €9,476 (+203.3%), from €4,660 to €14,136
of which Taxes: +€7,037
- Profit (loss) carried forward +€8,888
up €8,888 (+76.6%), from €11,610 to €20,498
- Current portion of long-term debt +€3,594
up €3,594 (+35.1%), from €10,238 to €13,832
- Debts after one year +€2,339
up €2,339 (+3.7%), from €62,972 to €65,311
- Other operating charges +€2,030
up €2,030 (+279.8%), from €726 to €2,756
- Gross operating margin +€1,283
up €1,283 (+4.3%), from €29,892 to €31,175
- Depreciation +€1,136
up €1,136 (+9.8%), from €11,637 to €12,773
- Financial charges +€1,002
up €1,002 (+40.5%), from €2,472 to €3,474
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 | €99,884 | €141,331 | +€41,447 | +41.5% |
| Fixed assets | 21/28 | €92,909 | €99,514 | +€6,606 | +7.1% |
| Intangible fixed assets | 21 | €91,967 | €81,967 | -€10,000 | -10.9% |
| Tangible fixed assets | 22/27 | €941 | €17,547 | +€16,606 | +1763.9% |
| Furniture and vehicles | 24 | €941 | €17,547 | +€16,606 | +1763.9% |
| Current assets | 29/58 | €6,975 | €41,817 | +€34,842 | +499.5% |
| Amounts receivable within one year | 40/41 | €901 | €26,733 | +€25,832 | +2866.2% |
| Trade receivables | 40 | €402 | €17,047 | +€16,645 | +4140.1% |
| Other amounts receivable | 41 | €499 | €9,685 | +€9,186 | +1840.2% |
| Cash at bank and in hand | 54/58 | €1,810 | €11,270 | +€9,461 | +522.8% |
| Deferred charges and accrued income | 490/1 | €4,264 | €3,814 | -€451 | -10.6% |
| Total equity and liabilities | 10/49 | €99,884 | €141,331 | +€41,447 | +41.5% |
| Equity | 10/15 | €15,610 | €24,498 | +€8,888 | +56.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,610 | €20,498 | +€8,888 | +76.6% |
| Amounts payable | 17/49 | €84,274 | €116,833 | +€32,559 | +38.6% |
| Amounts payable after more than one year | 17 | €62,972 | €65,311 | +€2,339 | +3.7% |
| Financial debts | 170/4 | €62,972 | €65,311 | +€2,339 | +3.7% |
| Amounts payable within one year | 42/48 | €21,300 | €51,522 | +€30,223 | +141.9% |
| Current portion of amounts payable after more than one year | 42 | €10,238 | €13,832 | +€3,594 | +35.1% |
| Trade debts | 44 | €5,557 | €23,554 | +€17,997 | +323.9% |
| Suppliers | 440/4 | €5,557 | €23,554 | +€17,997 | +323.9% |
| Taxes, remuneration and social security | 45 | €4,660 | €14,136 | +€9,476 | +203.3% |
| Taxes | 450/3 | €4,660 | €11,697 | +€7,037 | +151.0% |
| Remuneration and social security | 454/9 | - | €2,439 | +€2,439 | |
| Other amounts payable | 47/48 | €845 | €0 | -€845 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,637 | €12,773 | +€1,136 | +9.8% |
| Other operating charges | 640/8 | €726 | €2,756 | +€2,030 | +279.8% |
| Gross operating margin | 9900 | €29,892 | €31,175 | +€1,283 | +4.3% |
| Operating profit (loss) | 9901 | €17,530 | €15,646 | -€1,884 | -10.7% |
| Financial income | 75/76B | €13 | €226 | +€213 | +1681.3% |
| Recurring financial income | 75 | €13 | €226 | +€213 | +1681.3% |
| Financial charges | 65/66B | €2,472 | €3,474 | +€1,002 | +40.5% |
| Recurring financial charges | 65 | €2,472 | €3,474 | +€1,002 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €15,070 | €12,397 | -€2,673 | -17.7% |
| Income taxes | 67/77 | €3,460 | €3,509 | +€49 | +1.4% |
| Profit (loss) for the period | 9904 | €11,610 | €8,888 | -€2,722 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,610 | €8,888 | -€2,722 | -23.4% |
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 6 October 2026 via checked.be.