AUDEVIA: 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.
AUDEVIA
Largest movements
- Tangible fixed assets -€25,747
down €25,747 (-8.4%), from €307,300 to €281,554
of which Other tangible fixed assets: -€14,970
- Financial fixed assets +€10,000
up €10,000, from €0 to €10,000
- Debts after one year -€35,509
down €35,509 (-15.8%), from €224,297 to €188,788
- Other debts +€15,726
up €15,726 (+66.8%), from €23,525 to €39,251
- Tax, wage and social debts -€3,809
down €3,809 (-75.6%), from €5,037 to €1,227
- Reserves +€3,456
up €3,456 (+25.7%), from €13,439 to €16,895
of which Distributable reserves: +€3,456
- Gross operating margin +€15,436
up €15,436 (+28.4%), from €54,368 to €69,804
- Depreciation +€2,770
up €2,770 (+7.7%), from €36,145 to €38,915
- Taxes -€1,283
down €1,283 (-25.7%), from €4,984 to €3,701
- Staff costs -€1,216
no longer reported in 2025 (was €1,216)
- Financial charges -€1,008
down €1,008 (-15.8%), from €6,398 to €5,389
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 | €313,207 | €297,783 | -€15,425 | -4.9% |
| Fixed assets | 21/28 | €307,300 | €291,554 | -€15,747 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €307,300 | €281,554 | -€25,747 | -8.4% |
| Land and buildings | 22 | €226,733 | €216,306 | -€10,427 | -4.6% |
| Plant, machinery and equipment | 23 | €24,358 | €17,586 | -€6,771 | -27.8% |
| Furniture and vehicles | 24 | €1,287 | €7,709 | +€6,422 | +499.1% |
| Other tangible fixed assets | 26 | €54,923 | €39,953 | -€14,970 | -27.3% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €10,000 | +€10,000 | |
| Current assets | 29/58 | €5,907 | €6,229 | +€322 | +5.4% |
| Amounts receivable within one year | 40/41 | €3,072 | €1,538 | -€1,534 | -49.9% |
| Trade receivables | 40 | €2,806 | €1,538 | -€1,269 | -45.2% |
| Other amounts receivable | 41 | €266 | €0 | -€266 | -100.0% |
| Cash at bank and in hand | 54/58 | €340 | €1,825 | +€1,485 | +436.1% |
| Deferred charges and accrued income | 490/1 | €2,495 | €2,866 | +€371 | +14.9% |
| Total equity and liabilities | 10/49 | €313,207 | €297,783 | -€15,425 | -4.9% |
| Equity | 10/15 | €25,839 | €29,295 | +€3,456 | +13.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,439 | €16,895 | +€3,456 | +25.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,579 | €15,035 | +€3,456 | +29.8% |
| Amounts payable | 17/49 | €287,368 | €268,488 | -€18,881 | -6.6% |
| Amounts payable after more than one year | 17 | €224,297 | €188,788 | -€35,509 | -15.8% |
| Financial debts | 170/4 | €224,297 | €188,788 | -€35,509 | -15.8% |
| Amounts payable within one year | 42/48 | €63,071 | €79,699 | +€16,628 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €34,473 | €36,844 | +€2,370 | +6.9% |
| Trade debts | 44 | €36 | €2,377 | +€2,341 | +6501.4% |
| Suppliers | 440/4 | €36 | €2,377 | +€2,341 | +6501.4% |
| Taxes, remuneration and social security | 45 | €5,037 | €1,227 | -€3,809 | -75.6% |
| Taxes | 450/3 | €5,037 | €1,227 | -€3,809 | -75.6% |
| Other amounts payable | 47/48 | €23,525 | €39,251 | +€15,726 | +66.8% |
| Remuneration, social security and pensions | 62 | €1,216 | - | -€1,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,145 | €38,915 | +€2,770 | +7.7% |
| Other operating charges | 640/8 | €3,008 | €3,343 | +€335 | +11.1% |
| Gross operating margin | 9900 | €54,368 | €69,804 | +€15,436 | +28.4% |
| Operating profit (loss) | 9901 | €13,999 | €27,546 | +€13,547 | +96.8% |
| Financial income | 75/76B | €298 | €0 | -€298 | -100.0% |
| Recurring financial income | 75 | €298 | €0 | -€298 | -100.0% |
| Financial charges | 65/66B | €6,398 | €5,389 | -€1,008 | -15.8% |
| Recurring financial charges | 65 | €6,398 | €5,389 | -€1,008 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €7,899 | €22,157 | +€14,257 | +180.5% |
| Income taxes | 67/77 | €4,984 | €3,701 | -€1,283 | -25.7% |
| Profit (loss) for the period | 9904 | €2,916 | €18,456 | +€15,540 | +532.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,916 | €18,456 | +€15,540 | +532.9% |
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.