AUDICIA: 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.
AUDICIA
Largest movements
- Receivables within one year -€158,670
down €158,670 (-21.9%), from €725,010 to €566,340
of which Trade receivables: -€411,077
- Cash +€24,042
up €24,042 (+28.8%), from €83,358 to €107,399
mainly Receivables within one year (+€158,670) and Depreciation (+€1,610)
- Tangible fixed assets +€12,241
up €12,241 (+805%), from €1,521 to €13,762
- Profit (loss) carried forward -€59,314
down €59,314 (-11.9%), from €500,037 to €440,723
- Tax, wage and social debts -€34,931
down €34,931 (-47.6%), from €73,384 to €38,453
of which Taxes: -€27,313
- Trade debts -€18,780
down €18,780 (-8.6%), from €218,526 to €199,747
of which Suppliers: -€18,848
- Turnover -€732,239
no longer reported in 2025 (was €732,239)
- Purchases and services -€417,805
no longer reported in 2025 (was €417,805)
- Gross operating margin -€226,354
down €226,354 (-65.2%), from €347,010 to €120,656
- Staff costs -€46,305
down €46,305 (-21.8%), from €212,813 to €166,508
- Taxes -€38,059
down €38,059 (-99.7%), from €38,156 to €97
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 | €812,366 | €699,328 | -€113,038 | -13.9% |
| Fixed assets | 21/28 | €1,521 | €15,978 | +€14,457 | +951% |
| Tangible fixed assets | 22/27 | €1,521 | €13,762 | +€12,241 | +805% |
| Furniture and vehicles | 24 | €1,521 | €13,762 | +€12,241 | +805% |
| Financial fixed assets | 28 | - | €2,216 | +€2,216 | |
| Current assets | 29/58 | €810,845 | €683,350 | -€127,495 | -15.7% |
| Amounts receivable within one year | 40/41 | €725,010 | €566,340 | -€158,670 | -21.9% |
| Trade receivables | 40 | €428,505 | €17,428 | -€411,077 | -95.9% |
| Other amounts receivable | 41 | €296,505 | €548,911 | +€252,407 | +85.1% |
| Cash at bank and in hand | 54/58 | €83,358 | €107,399 | +€24,042 | +28.8% |
| Deferred charges and accrued income | 490/1 | €2,477 | €9,611 | +€7,133 | +288% |
| Total equity and liabilities | 10/49 | €812,366 | €699,328 | -€113,038 | -13.9% |
| Equity | 10/15 | €520,442 | €461,128 | -€59,314 | -11.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500,037 | €440,723 | -€59,314 | -11.9% |
| Amounts payable | 17/49 | €291,923 | €238,199 | -€53,724 | -18.4% |
| Amounts payable within one year | 42/48 | €291,923 | €238,199 | -€53,724 | -18.4% |
| Trade debts | 44 | €218,526 | €199,747 | -€18,780 | -8.6% |
| Suppliers | 440/4 | €211,454 | €192,607 | -€18,848 | -8.9% |
| Bills of exchange payable | 441 | €7,072 | €7,140 | +€68 | +1.0% |
| Taxes, remuneration and social security | 45 | €73,384 | €38,453 | -€34,931 | -47.6% |
| Taxes | 450/3 | €38,884 | €11,571 | -€27,313 | -70.2% |
| Remuneration and social security | 454/9 | €34,500 | €26,882 | -€7,618 | -22.1% |
| Other amounts payable | 47/48 | €13 | - | -€13 | |
| Turnover | 70 | €732,239 | - | -€732,239 | |
| Non-recurring operating income | 76A | €30,760 | €8,173 | -€22,587 | -73.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €417,805 | - | -€417,805 | |
| Remuneration, social security and pensions | 62 | €212,813 | €166,508 | -€46,305 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €1,610 | +€1,560 | +3,125% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €878 | -€260 | -€1,138 | |
| Other operating charges | 640/8 | €1,676 | €8,148 | +€6,472 | +386% |
| Non-recurring operating charges | 66A | - | €1,593 | +€1,593 | |
| Gross operating margin | 9900 | €347,010 | €120,656 | -€226,354 | -65.2% |
| Operating profit (loss) | 9901 | €131,594 | -€56,942 | -€188,536 | |
| Financial income | 75/76B | €3,370 | €2,723 | -€647 | -19.2% |
| Recurring financial income | 75 | €3,370 | €2,723 | -€647 | -19.2% |
| Financial charges | 65/66B | €4,770 | €4,997 | +€227 | +4.8% |
| Recurring financial charges | 65 | €4,770 | €4,997 | +€227 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €130,193 | -€59,217 | -€189,410 | |
| Income taxes | 67/77 | €38,156 | €97 | -€38,059 | -99.7% |
| Profit (loss) for the period | 9904 | €92,038 | -€59,314 | -€151,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,038 | -€59,314 | -€151,352 |
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 14 October 2026 via checked.be.