AUDEVA: 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.
AUDEVA
Largest movements
- Current investments +€40,000
up €40,000 (+25.0%), from €160,000 to €200,000
- Cash -€31,367
down €31,367 (-92.0%), from €34,100 to €2,733
mainly Current investments (-€40,000) and Other debts (-€14,169)
- Receivables within one year +€8,488
up €8,488 (+23.4%), from €36,214 to €44,702
of which Trade receivables: +€8,520
- Reserves +€26,016
up €26,016 (+1398.7%), from €1,860 to €27,876
of which Distributable reserves: +€26,016
- Tax, wage and social debts +€18,871
up €18,871 (+278.9%), from €6,766 to €25,636
of which Taxes: +€17,209
- Other debts -€14,169
down €14,169 (-58.2%), from €24,345 to €10,175
- Trade debts -€13,596
down €13,596 (-98.4%), from €13,818 to €222
- Gross operating margin -€167,430
down €167,430 (-65.6%), from €255,258 to €87,828
- Taxes -€39,858
down €39,858 (-68.9%), from €57,826 to €17,967
- Staff costs +€11,883
up €11,883 (+38.3%), from €31,016 to €42,899
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 | €366,936 | €384,056 | +€17,121 | +4.7% |
| Fixed assets | 21/28 | €136,621 | €136,621 | = | 0.0% |
| Financial fixed assets | 28 | €136,621 | €136,621 | = | 0.0% |
| Current assets | 29/58 | €230,315 | €247,435 | +€17,121 | +7.4% |
| Amounts receivable within one year | 40/41 | €36,214 | €44,702 | +€8,488 | +23.4% |
| Trade receivables | 40 | €29,040 | €37,560 | +€8,520 | +29.3% |
| Other amounts receivable | 41 | €7,174 | €7,142 | -€32 | -0.4% |
| Current investments | 50/53 | €160,000 | €200,000 | +€40,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €34,100 | €2,733 | -€31,367 | -92.0% |
| Total equity and liabilities | 10/49 | €366,936 | €384,056 | +€17,121 | +4.7% |
| Equity | 10/15 | €322,008 | €348,023 | +€26,016 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €27,876 | +€26,016 | +1398.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €27,876 | +€26,016 | +1398.7% |
| Profit (loss) carried forward | 14 | €307,748 | €307,748 | = | 0.0% |
| Amounts payable | 17/49 | €44,928 | €36,033 | -€8,895 | -19.8% |
| Amounts payable within one year | 42/48 | €44,928 | €36,033 | -€8,895 | -19.8% |
| Trade debts | 44 | €13,818 | €222 | -€13,596 | -98.4% |
| Suppliers | 440/4 | €13,818 | €222 | -€13,596 | -98.4% |
| Taxes, remuneration and social security | 45 | €6,766 | €25,636 | +€18,871 | +278.9% |
| Taxes | 450/3 | €4,251 | €21,460 | +€17,209 | +404.8% |
| Remuneration and social security | 454/9 | €2,515 | €4,176 | +€1,662 | +66.1% |
| Other amounts payable | 47/48 | €24,345 | €10,175 | -€14,169 | -58.2% |
| Remuneration, social security and pensions | 62 | €31,016 | €42,899 | +€11,883 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,385 | €1,518 | +€133 | +9.6% |
| Gross operating margin | 9900 | €255,258 | €87,828 | -€167,430 | -65.6% |
| Operating profit (loss) | 9901 | €222,857 | €43,411 | -€179,446 | -80.5% |
| Financial income | 75/76B | €4 | €2,147 | +€2,142 | +48245.0% |
| Recurring financial income | 75 | €4 | €2,147 | +€2,142 | +48245.0% |
| Financial charges | 65/66B | €2,733 | €1,575 | -€1,158 | -42.4% |
| Recurring financial charges | 65 | €2,733 | €1,575 | -€1,158 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €220,129 | €43,983 | -€176,146 | -80.0% |
| Income taxes | 67/77 | €57,826 | €17,967 | -€39,858 | -68.9% |
| Profit (loss) for the period | 9904 | €162,304 | €26,016 | -€136,288 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €162,304 | €26,016 | -€136,288 | -84.0% |
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 4 October 2026 via checked.be.