AUDIBILIS: 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.
AUDIBILIS
Largest movements
- Current investments +€470,718
up €470,718 (+101%), from €466,542 to €937,260
- Cash -€465,189
down €465,189 (-67.5%), from €688,746 to €223,557
mainly Current investments (-€470,718) and Receivables within one year (-€114,570)
- Receivables within one year +€114,570
up €114,570 (+31.9%), from €358,845 to €473,415
of which Other amounts receivable: +€151,963
- Tangible fixed assets -€28,932
down €28,932 (-5.7%), from €505,382 to €476,450
- Reserves +€207,474
up €207,474 (+16.6%), from €1.3m to €1.5m
of which Distributable reserves: +€207,474
- Trade debts -€64,876
down €64,876 (-41.1%), from €157,928 to €93,051
- Debts after one year -€49,280
down €49,280 (-25.0%), from €196,743 to €147,463
- Provisions +€24,206
up €24,206 (+18.6%), from €129,897 to €154,103
- Gross operating margin +€162,486
up €162,486 (+27.3%), from €596,182 to €758,668
- Financial charges +€64,609
up €64,609 (+89.4%), from €72,287 to €136,895
- Provisions +€36,011
up €36,011, from -€11,805 to €24,206
- Taxes +€24,317
up €24,317 (+19.5%), from €124,563 to €148,880
- Depreciation +€14,717
up €14,717 (+56.6%), from €26,019 to €40,736
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 | €2,194,999 | €2,291,066 | +€96,068 | +4.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €526,972 | €498,040 | -€28,932 | -5.5% |
| Tangible fixed assets | 22/27 | €505,382 | €476,450 | -€28,932 | -5.7% |
| Land and buildings | 22 | €385,209 | €372,489 | -€12,720 | -3.3% |
| Plant, machinery and equipment | 23 | €14,306 | €11,047 | -€3,259 | -22.8% |
| Furniture and vehicles | 24 | €105,867 | €92,914 | -€12,954 | -12.2% |
| Financial fixed assets | 28 | €21,590 | €21,590 | = | 0.0% |
| Current assets | 29/58 | €1,668,027 | €1,793,026 | +€125,000 | +7.5% |
| Amounts receivable after more than one year | 29 | €55,000 | €40,000 | -€15,000 | -27.3% |
| Other amounts receivable | 291 | €55,000 | €40,000 | -€15,000 | -27.3% |
| Stocks and contracts in progress | 3 | €94,023 | €115,899 | +€21,876 | +23.3% |
| Stocks | 30/36 | €94,023 | €115,899 | +€21,876 | +23.3% |
| Amounts receivable within one year | 40/41 | €358,845 | €473,415 | +€114,570 | +31.9% |
| Trade receivables | 40 | €271,152 | €233,760 | -€37,392 | -13.8% |
| Other amounts receivable | 41 | €87,692 | €239,655 | +€151,963 | +173% |
| Current investments | 50/53 | €466,542 | €937,260 | +€470,718 | +101% |
| Cash at bank and in hand | 54/58 | €688,746 | €223,557 | -€465,189 | -67.5% |
| Deferred charges and accrued income | 490/1 | €4,871 | €2,895 | -€1,976 | -40.6% |
| Total equity and liabilities | 10/49 | €2,194,999 | €2,291,066 | +€96,068 | +4.4% |
| Equity | 10/15 | €1,587,474 | €1,794,948 | +€207,474 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,253,157 | €1,460,631 | +€207,474 | +16.6% |
| Non-distributable reserves | 130/1 | €33,825 | €33,825 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,825 | €33,825 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,933 | €6,933 | = | 0.0% |
| Distributable reserves | 133 | €1,212,399 | €1,419,873 | +€207,474 | +17.1% |
| Profit (loss) carried forward | 14 | €315,717 | €315,717 | = | 0.0% |
| Provisions and deferred taxes | 16 | €129,897 | €154,103 | +€24,206 | +18.6% |
| Provisions for liabilities and charges | 160/5 | €129,897 | €154,103 | +€24,206 | +18.6% |
| Major repairs and maintenance | 162 | €129,897 | €154,103 | +€24,206 | +18.6% |
| Amounts payable | 17/49 | €477,627 | €342,015 | -€135,612 | -28.4% |
| Amounts payable after more than one year | 17 | €196,743 | €147,463 | -€49,280 | -25.0% |
| Financial debts | 170/4 | €196,743 | €147,463 | -€49,280 | -25.0% |
| Amounts payable within one year | 42/48 | €280,884 | €194,552 | -€86,332 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €47,877 | €49,280 | +€1,403 | +2.9% |
| Trade debts | 44 | €157,928 | €93,051 | -€64,876 | -41.1% |
| Suppliers | 440/4 | €157,928 | €93,051 | -€64,876 | -41.1% |
| Taxes, remuneration and social security | 45 | €75,080 | €52,221 | -€22,859 | -30.4% |
| Taxes | 450/3 | €61,853 | €36,788 | -€25,065 | -40.5% |
| Remuneration and social security | 454/9 | €13,227 | €15,433 | +€2,206 | +16.7% |
| Non-recurring operating income | 76A | €4,808 | - | -€4,808 | |
| Remuneration, social security and pensions | 62 | €98,177 | €101,448 | +€3,271 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,019 | €40,736 | +€14,717 | +56.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,544 | - | -€2,544 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,805 | €24,206 | +€36,011 | |
| Other operating charges | 640/8 | €7,818 | €6,160 | -€1,659 | -21.2% |
| Non-recurring operating charges | 66A | €17,852 | - | -€17,852 | |
| Gross operating margin | 9900 | €596,182 | €758,668 | +€162,486 | +27.3% |
| Operating profit (loss) | 9901 | €455,576 | €586,119 | +€130,543 | +28.7% |
| Financial income | 75/76B | €15,575 | €18,190 | +€2,616 | +16.8% |
| Recurring financial income | 75 | €15,575 | €18,190 | +€2,616 | +16.8% |
| Financial charges | 65/66B | €72,287 | €136,895 | +€64,609 | +89.4% |
| Recurring financial charges | 65 | €72,287 | €136,895 | +€64,609 | +89.4% |
| Profit (loss) for the period before taxes | 9903 | €398,864 | €467,414 | +€68,550 | +17.2% |
| Income taxes | 67/77 | €124,563 | €148,880 | +€24,317 | +19.5% |
| Profit (loss) for the period | 9904 | €274,302 | €318,534 | +€44,233 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €274,302 | €318,534 | +€44,233 | +16.1% |
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 15 October 2026 via checked.be.