AUDENTO: 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.
AUDENTO
Largest movements
- Cash +€26,444
up €26,444 (+21.2%), from €124,638 to €151,082
mainly Other debts (+€77,426) and Net result for the year (+€46,997)
- Tangible fixed assets +€2,274
up €2,274 (+8.4%), from €27,108 to €29,382
of which Other tangible fixed assets: +€1,900
- Other debts +€77,426
up €77,426 (+63.3%), from €122,290 to €199,717
- Reserves -€48,699
no longer reported in 2025 (was €48,699)
- Gross operating margin -€10,351
down €10,351 (-12.3%), from €84,338 to €73,986
- Taxes -€3,609
down €3,609 (-16.5%), from €21,935 to €18,326
- Depreciation +€3,235
up €3,235 (+75.6%), from €4,278 to €7,513
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 | €179,529 | €209,972 | +€30,443 | +17.0% |
| Fixed assets | 21/28 | €27,108 | €29,382 | +€2,274 | +8.4% |
| Tangible fixed assets | 22/27 | €27,108 | €29,382 | +€2,274 | +8.4% |
| Plant, machinery and equipment | 23 | €856 | €955 | +€98 | +11.5% |
| Furniture and vehicles | 24 | €475 | €750 | +€276 | +58.1% |
| Other tangible fixed assets | 26 | €25,777 | €27,677 | +€1,900 | +7.4% |
| Current assets | 29/58 | €152,421 | €180,590 | +€28,169 | +18.5% |
| Amounts receivable within one year | 40/41 | €25,357 | €27,027 | +€1,670 | +6.6% |
| Trade receivables | 40 | €20,646 | €21,643 | +€998 | +4.8% |
| Other amounts receivable | 41 | €4,712 | €5,384 | +€672 | +14.3% |
| Cash at bank and in hand | 54/58 | €124,638 | €151,082 | +€26,444 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,426 | €2,481 | +€55 | +2.3% |
| Total equity and liabilities | 10/49 | €179,529 | €209,972 | +€30,443 | +17.0% |
| Equity | 10/15 | €50,699 | €2,000 | -€48,699 | -96.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,699 | - | -€48,699 | |
| Distributable reserves | 133 | €48,699 | - | -€48,699 | |
| Amounts payable | 17/49 | €128,830 | €207,972 | +€79,142 | +61.4% |
| Amounts payable within one year | 42/48 | €128,797 | €207,939 | +€79,142 | +61.4% |
| Taxes, remuneration and social security | 45 | €6,507 | €8,223 | +€1,716 | +26.4% |
| Taxes | 450/3 | €6,507 | €8,223 | +€1,716 | +26.4% |
| Other amounts payable | 47/48 | €122,290 | €199,717 | +€77,426 | +63.3% |
| Accrued charges and deferred income | 492/3 | €32 | €33 | +€0 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,278 | €7,513 | +€3,235 | +75.6% |
| Other operating charges | 640/8 | €890 | €998 | +€108 | +12.1% |
| Gross operating margin | 9900 | €84,338 | €73,986 | -€10,351 | -12.3% |
| Operating profit (loss) | 9901 | €79,169 | €65,476 | -€13,694 | -17.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €155 | €153 | -€1 | -0.9% |
| Recurring financial charges | 65 | €155 | €153 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €79,015 | €65,323 | -€13,692 | -17.3% |
| Income taxes | 67/77 | €21,935 | €18,326 | -€3,609 | -16.5% |
| Profit (loss) for the period | 9904 | €57,080 | €46,997 | -€10,083 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,080 | €46,997 | -€10,083 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.