AUDEO CONSULT: 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 CONSULT
Largest movements
- Cash -€21,874
down €21,874 (-11.8%), from €184,602 to €162,728
mainly Contributions, distributions and other (-€54,950) and Receivables within one year (-€8,854)
- Receivables within one year +€8,854
up €8,854 (+47.8%), from €18,526 to €27,380
of which Trade receivables: +€7,615
- Tangible fixed assets -€5,030
down €5,030 (-21.7%), from €23,150 to €18,120
of which Furniture and vehicles: -€4,447
- Reserves -€19,003
down €19,003 (-9.6%), from €198,776 to €179,774
of which Distributable reserves: -€19,003
- Tax, wage and social debts +€9,014
up €9,014 (+1,642%), from €549 to €9,563
- Trade debts -€7,928
down €7,928 (-94.6%), from €8,378 to €450
- Gross operating margin +€26,918
up €26,918 (+90.3%), from €29,824 to €56,742
- Taxes +€11,441
up €11,441 (+474%), from €2,415 to €13,856
- Depreciation +€2,750
up €2,750 (+73.7%), from €3,731 to €6,482
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 | €226,303 | €208,387 | -€17,916 | -7.9% |
| Fixed assets | 21/28 | €23,175 | €18,145 | -€5,030 | -21.7% |
| Tangible fixed assets | 22/27 | €23,150 | €18,120 | -€5,030 | -21.7% |
| Plant, machinery and equipment | 23 | €5,522 | €4,939 | -€583 | -10.6% |
| Furniture and vehicles | 24 | €17,628 | €13,180 | -€4,447 | -25.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €203,128 | €190,242 | -€12,886 | -6.3% |
| Amounts receivable within one year | 40/41 | €18,526 | €27,380 | +€8,854 | +47.8% |
| Trade receivables | 40 | €16,107 | €23,723 | +€7,615 | +47.3% |
| Other amounts receivable | 41 | €2,419 | €3,657 | +€1,239 | +51.2% |
| Cash at bank and in hand | 54/58 | €184,602 | €162,728 | -€21,874 | -11.8% |
| Deferred charges and accrued income | 490/1 | €0 | €135 | +€135 | |
| Total equity and liabilities | 10/49 | €226,303 | €208,387 | -€17,916 | -7.9% |
| Equity | 10/15 | €217,376 | €198,374 | -€19,003 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,776 | €179,774 | -€19,003 | -9.6% |
| Tax-exempt reserves | 132 | €2,295 | €2,295 | = | 0.0% |
| Distributable reserves | 133 | €196,482 | €177,479 | -€19,003 | -9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,927 | €10,014 | +€1,087 | +12.2% |
| Amounts payable within one year | 42/48 | €8,927 | €10,014 | +€1,087 | +12.2% |
| Trade debts | 44 | €8,378 | €450 | -€7,928 | -94.6% |
| Suppliers | 440/4 | €8,378 | €450 | -€7,928 | -94.6% |
| Taxes, remuneration and social security | 45 | €549 | €9,563 | +€9,014 | +1,642% |
| Taxes | 450/3 | €549 | €9,563 | +€9,014 | +1,642% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,719 | €0 | -€3,719 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,731 | €6,482 | +€2,750 | +73.7% |
| Other operating charges | 640/8 | €762 | €592 | -€170 | -22.3% |
| Gross operating margin | 9900 | €29,824 | €56,742 | +€26,918 | +90.3% |
| Operating profit (loss) | 9901 | €25,331 | €49,668 | +€24,338 | +96.1% |
| Financial income | 75/76B | - | €135 | +€135 | |
| Recurring financial income | 75 | - | €135 | +€135 | |
| Financial charges | 65/66B | €42 | €0 | -€42 | -99.6% |
| Recurring financial charges | 65 | €42 | €0 | -€42 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €25,289 | €49,803 | +€24,514 | +96.9% |
| Income taxes | 67/77 | €2,415 | €13,856 | +€11,441 | +474% |
| Profit (loss) for the period | 9904 | €22,873 | €35,947 | +€13,074 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,873 | €35,947 | +€13,074 | +57.2% |
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 17 October 2026 via checked.be.