AUDEAMUS: 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.
AUDEAMUS
Largest movements
- Cash -€846
down €846 (-94.3%), from €897 to €51
mainly Net result for the year (-€4,082) and Receivables within one year (-€304)
- Profit (loss) carried forward -€4,082
down €4,082 (-4.3%), from -€95,906 to -€99,988
- Other debts +€2,902
up €2,902 (+2.3%), from €126,551 to €129,453
- Trade debts +€639
up €639 (+507%), from €126 to €765
- Gross operating margin +€24,911
up €24,911 (+88.0%), from -€28,312 to -€3,401
- Depreciation -€877
down €877 (-100%), from €877 to €0
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.
Derived cash bridge
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 | €32,772 | €32,230 | -€542 | -1.7% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €31,772 | €31,230 | -€542 | -1.7% |
| Amounts receivable within one year | 40/41 | €30,875 | €31,179 | +€304 | +1.0% |
| Other amounts receivable | 41 | €30,875 | €31,179 | +€304 | +1.0% |
| Cash at bank and in hand | 54/58 | €897 | €51 | -€846 | -94.3% |
| Total equity and liabilities | 10/49 | €32,772 | €32,230 | -€542 | -1.7% |
| Equity | 10/15 | -€93,906 | -€97,988 | -€4,082 | -4.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,906 | -€99,988 | -€4,082 | -4.3% |
| Amounts payable | 17/49 | €126,677 | €130,218 | +€3,540 | +2.8% |
| Amounts payable within one year | 42/48 | €126,677 | €130,218 | +€3,540 | +2.8% |
| Trade debts | 44 | €126 | €765 | +€639 | +507% |
| Suppliers | 440/4 | €126 | €765 | +€639 | +507% |
| Other amounts payable | 47/48 | €126,551 | €129,453 | +€2,902 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €0 | -€877 | -100% |
| Other operating charges | 640/8 | €598 | €528 | -€71 | -11.8% |
| Gross operating margin | 9900 | -€28,312 | -€3,401 | +€24,911 | +88.0% |
| Operating profit (loss) | 9901 | -€29,787 | -€3,929 | +€25,859 | +86.8% |
| Financial charges | 65/66B | €140 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €140 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,928 | -€4,082 | +€25,846 | +86.4% |
| Profit (loss) for the period | 9904 | -€29,928 | -€4,082 | +€25,846 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,928 | -€4,082 | +€25,846 | +86.4% |
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 14 October 2026 via checked.be.