AUDELA: 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.
AUDELA
Largest movements
- Receivables within one year +€50,762
up €50,762 (+55.9%), from €90,824 to €141,586
of which Other amounts receivable: +€45,087
- Cash -€22,124
down €22,124 (-32.6%), from €67,784 to €45,660
mainly Receivables within one year (-€50,762) and Tax, wage and social debts (-€10,344)
- Profit (loss) carried forward +€24,232
up €24,232 (+26.5%), from €91,413 to €115,645
- Trade debts +€15,394
new in 2025: €15,394
- Tax, wage and social debts -€10,344
down €10,344 (-16.6%), from €62,390 to €52,047
- Gross operating margin -€39,143
down €39,143 (-53.7%), from €72,891 to €33,748
- Taxes -€10,872
down €10,872 (-46.3%), from €23,488 to €12,616
- Financial income +€1,410
up €1,410 (+34.5%), from €4,084 to €5,494
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 | €161,864 | €191,146 | +€29,282 | +18.1% |
| Fixed assets | 21/28 | €3,255 | €3,255 | = | 0.0% |
| Financial fixed assets | 28 | €3,255 | €3,255 | = | 0.0% |
| Current assets | 29/58 | €158,609 | €187,891 | +€29,282 | +18.5% |
| Amounts receivable within one year | 40/41 | €90,824 | €141,586 | +€50,762 | +55.9% |
| Trade receivables | 40 | €5,808 | €11,483 | +€5,675 | +97.7% |
| Other amounts receivable | 41 | €85,016 | €130,103 | +€45,087 | +53.0% |
| Cash at bank and in hand | 54/58 | €67,784 | €45,660 | -€22,124 | -32.6% |
| Deferred charges and accrued income | 490/1 | - | €644 | +€644 | |
| Total equity and liabilities | 10/49 | €161,864 | €191,146 | +€29,282 | +18.1% |
| Equity | 10/15 | €99,473 | €123,705 | +€24,232 | +24.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,413 | €115,645 | +€24,232 | +26.5% |
| Amounts payable | 17/49 | €62,390 | €67,441 | +€5,051 | +8.1% |
| Amounts payable within one year | 42/48 | €62,390 | €67,441 | +€5,051 | +8.1% |
| Trade debts | 44 | - | €15,394 | +€15,394 | |
| Suppliers | 440/4 | - | €15,394 | +€15,394 | |
| Taxes, remuneration and social security | 45 | €62,390 | €52,047 | -€10,344 | -16.6% |
| Taxes | 450/3 | €62,390 | €52,047 | -€10,344 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | - | -€80 | |
| Other operating charges | 640/8 | €186 | €843 | +€657 | +353.4% |
| Gross operating margin | 9900 | €72,891 | €33,748 | -€39,143 | -53.7% |
| Operating profit (loss) | 9901 | €72,625 | €32,905 | -€39,720 | -54.7% |
| Financial income | 75/76B | €4,084 | €5,494 | +€1,410 | +34.5% |
| Recurring financial income | 75 | €4,084 | €5,494 | +€1,410 | +34.5% |
| Financial charges | 65/66B | €1,288 | €1,552 | +€264 | +20.5% |
| Recurring financial charges | 65 | €1,288 | €1,552 | +€264 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €75,421 | €36,847 | -€38,574 | -51.1% |
| Income taxes | 67/77 | €23,488 | €12,616 | -€10,872 | -46.3% |
| Profit (loss) for the period | 9904 | €51,934 | €24,232 | -€27,702 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,934 | €24,232 | -€27,702 | -53.3% |
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 3 October 2026 via checked.be.