AUDI-OCULI: 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.
AUDI-OCULI
Largest movements
- Deferred charges and accrued income +€79,348
new in 2025: €79,348
- Cash +€44,236
up €44,236 (+60.8%), from €72,712 to €116,948
mainly Net result for the year (+€111,346) and Trade debts (+€82,001)
- Tangible fixed assets -€24,151
down €24,151 (-4.0%), from €598,926 to €574,776
of which Land and buildings: -€26,702
- Stocks and contracts +€15,969
up €15,969 (+12.8%), from €124,497 to €140,466
- Reserves +€111,346
up €111,346 (+26.6%), from €418,500 to €529,846
of which Distributable reserves: +€111,346
- Trade debts +€82,001
up €82,001 (+141.4%), from €57,992 to €139,994
- Debts after one year -€30,659
down €30,659 (-17.5%), from €175,463 to €144,805
- Tax, wage and social debts -€22,958
down €22,958 (-43.0%), from €53,342 to €30,384
- Current portion of long-term debt -€17,237
down €17,237 (-36.0%), from €47,898 to €30,661
- Financial income +€32,600
up €32,600 (+3076.9%), from €1,060 to €33,659
of which Non-recurring financial income: +€22,000
- Gross operating margin -€18,389
down €18,389 (-9.8%), from €187,610 to €169,222
- Financial charges -€3,752
down €3,752 (-24.7%), from €15,201 to €11,448
- Taxes -€2,014
down €2,014 (-5.1%), from €39,161 to €37,148
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 | €856,319 | €967,591 | +€111,272 | +13.0% |
| Fixed assets | 21/28 | €598,926 | €574,776 | -€24,151 | -4.0% |
| Tangible fixed assets | 22/27 | €598,926 | €574,776 | -€24,151 | -4.0% |
| Land and buildings | 22 | €566,446 | €539,745 | -€26,702 | -4.7% |
| Plant, machinery and equipment | 23 | €30,694 | €33,346 | +€2,651 | +8.6% |
| Furniture and vehicles | 24 | €1,786 | €1,685 | -€101 | -5.6% |
| Current assets | 29/58 | €257,393 | €392,816 | +€135,423 | +52.6% |
| Stocks and contracts in progress | 3 | €124,497 | €140,466 | +€15,969 | +12.8% |
| Stocks | 30/36 | €124,497 | €140,466 | +€15,969 | +12.8% |
| Amounts receivable within one year | 40/41 | €60,184 | €56,053 | -€4,131 | -6.9% |
| Trade receivables | 40 | €26,143 | €27,621 | +€1,478 | +5.7% |
| Other amounts receivable | 41 | €34,041 | €28,433 | -€5,609 | -16.5% |
| Cash at bank and in hand | 54/58 | €72,712 | €116,948 | +€44,236 | +60.8% |
| Deferred charges and accrued income | 490/1 | - | €79,348 | +€79,348 | |
| Total equity and liabilities | 10/49 | €856,319 | €967,591 | +€111,272 | +13.0% |
| Equity | 10/15 | €437,100 | €548,446 | +€111,346 | +25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €418,500 | €529,846 | +€111,346 | +26.6% |
| Tax-exempt reserves | 132 | €106,115 | €106,115 | = | 0.0% |
| Distributable reserves | 133 | €312,385 | €423,731 | +€111,346 | +35.6% |
| Amounts payable | 17/49 | €419,220 | €419,145 | -€74 | 0.0% |
| Amounts payable after more than one year | 17 | €175,463 | €144,805 | -€30,659 | -17.5% |
| Financial debts | 170/4 | €175,463 | €144,805 | -€30,659 | -17.5% |
| Amounts payable within one year | 42/48 | €243,757 | €274,341 | +€30,584 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €47,898 | €30,661 | -€17,237 | -36.0% |
| Trade debts | 44 | €57,992 | €139,994 | +€82,001 | +141.4% |
| Suppliers | 440/4 | €57,992 | €139,994 | +€82,001 | +141.4% |
| Taxes, remuneration and social security | 45 | €53,342 | €30,384 | -€22,958 | -43.0% |
| Taxes | 450/3 | €53,342 | €30,384 | -€22,958 | -43.0% |
| Other amounts payable | 47/48 | €84,524 | €73,302 | -€11,222 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,711 | €40,457 | +€1,746 | +4.5% |
| Other operating charges | 640/8 | €2,514 | €2,482 | -€32 | -1.3% |
| Gross operating margin | 9900 | €187,610 | €169,222 | -€18,389 | -9.8% |
| Operating profit (loss) | 9901 | €146,385 | €126,283 | -€20,102 | -13.7% |
| Financial income | 75/76B | €1,060 | €33,659 | +€32,600 | +3076.9% |
| Recurring financial income | 75 | €1,060 | €11,659 | +€10,600 | +1000.4% |
| Non-recurring financial income | 76B | - | €22,000 | +€22,000 | |
| Financial charges | 65/66B | €15,201 | €11,448 | -€3,752 | -24.7% |
| Recurring financial charges | 65 | €15,201 | €11,448 | -€3,752 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €132,244 | €148,494 | +€16,250 | +12.3% |
| Income taxes | 67/77 | €39,161 | €37,148 | -€2,014 | -5.1% |
| Profit (loss) for the period | 9904 | €93,083 | €111,346 | +€18,263 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,083 | €111,346 | +€18,263 | +19.6% |
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 10 October 2026 via checked.be.