AUDEO: 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.
AUDEO
Largest movements
- Cash +€28,994
up €28,994 (+29.9%), from €97,074 to €126,067
mainly Net result for the year (+€19,403) and Receivables within one year (+€18,613)
- Receivables within one year -€18,613
down €18,613 (-60.0%), from €31,038 to €12,425
of which Trade receivables: -€14,740
- Reserves +€9,903
up €9,903 (+8.1%), from €122,096 to €132,000
of which Distributable reserves: +€9,903
- Other debts -€4,116
down €4,116 (-62.5%), from €6,581 to €2,465
- Tax, wage and social debts +€2,707
up €2,707 (+271.6%), from €997 to €3,704
- Gross operating margin +€19,464
up €19,464 (+210.2%), from €9,261 to €28,726
- Taxes +€5,032
up €5,032 (+203.6%), from €2,472 to €7,504
- Depreciation +€601
up €601 (+94.9%), from €633 to €1,234
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 | €131,806 | €140,953 | +€9,147 | +6.9% |
| Fixed assets | 21/28 | €3,524 | €2,291 | -€1,234 | -35.0% |
| Tangible fixed assets | 22/27 | €3,524 | €2,291 | -€1,234 | -35.0% |
| Furniture and vehicles | 24 | €3,524 | €2,291 | -€1,234 | -35.0% |
| Current assets | 29/58 | €128,282 | €138,662 | +€10,380 | +8.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €31,038 | €12,425 | -€18,613 | -60.0% |
| Trade receivables | 40 | €27,106 | €12,366 | -€14,740 | -54.4% |
| Other amounts receivable | 41 | €3,932 | €59 | -€3,873 | -98.5% |
| Cash at bank and in hand | 54/58 | €97,074 | €126,067 | +€28,994 | +29.9% |
| Deferred charges and accrued income | 490/1 | €170 | €170 | = | 0.0% |
| Total equity and liabilities | 10/49 | €131,806 | €140,953 | +€9,147 | +6.9% |
| Equity | 10/15 | €123,096 | €133,000 | +€9,903 | +8.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €122,096 | €132,000 | +€9,903 | +8.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €121,996 | €131,900 | +€9,903 | +8.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,710 | €7,954 | -€757 | -8.7% |
| Amounts payable within one year | 42/48 | €8,710 | €7,954 | -€757 | -8.7% |
| Trade debts | 44 | €1,132 | €1,784 | +€652 | +57.6% |
| Suppliers | 440/4 | €1,132 | €1,784 | +€652 | +57.6% |
| Taxes, remuneration and social security | 45 | €997 | €3,704 | +€2,707 | +271.6% |
| Taxes | 450/3 | €997 | €3,704 | +€2,707 | +271.6% |
| Other amounts payable | 47/48 | €6,581 | €2,465 | -€4,116 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €1,234 | +€601 | +94.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €203 | €0 | -€203 | -100.0% |
| Gross operating margin | 9900 | €9,261 | €28,726 | +€19,464 | +210.2% |
| Operating profit (loss) | 9901 | €8,038 | €27,092 | +€19,054 | +237.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €185 | +€32 | +21.0% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €7,885 | €26,907 | +€19,022 | +241.2% |
| Income taxes | 67/77 | €2,472 | €7,504 | +€5,032 | +203.6% |
| Profit (loss) for the period | 9904 | €5,414 | €19,403 | +€13,990 | +258.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,414 | €19,403 | +€13,990 | +258.4% |
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 11 October 2026 via checked.be.