AUDIENCE & VOUS: 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.
AUDIENCE & VOUS
Largest movements
- Tangible fixed assets -€5,655
down €5,655 (-44.4%), from €12,740 to €7,085
of which Furniture and vehicles: -€5,059
- Receivables within one year -€572
down €572 (-69.5%), from €823 to €251
of which Other amounts receivable: -€415
- Cash +€340
up €340 (+31.3%), from €1,088 to €1,428
mainly Depreciation (+€5,858) and Trade debts (+€674)
- Formation expenses -€203
down €203 (-81.7%), from €248 to €46
- Profit (loss) carried forward -€7,049
down €7,049 (-43.7%), from -€16,119 to -€23,168
- Trade debts +€674
new in 2025: €674
- Other debts +€321
up €321 (+3.1%), from €10,340 to €10,661
- Gross operating margin -€1,022
down €1,022, from €659 to -€362
- Other operating charges +€18
up €18 (+3.3%), from €564 to €582
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 | €15,327 | €9,284 | -€6,043 | -39.4% |
| Formation expenses | 20 | €248 | €46 | -€203 | -81.7% |
| Fixed assets | 21/28 | €12,740 | €7,085 | -€5,655 | -44.4% |
| Tangible fixed assets | 22/27 | €12,740 | €7,085 | -€5,655 | -44.4% |
| Plant, machinery and equipment | 23 | €903 | €307 | -€596 | -66.0% |
| Furniture and vehicles | 24 | €11,837 | €6,778 | -€5,059 | -42.7% |
| Current assets | 29/58 | €2,338 | €2,154 | -€184 | -7.9% |
| Amounts receivable within one year | 40/41 | €823 | €251 | -€572 | -69.5% |
| Trade receivables | 40 | €303 | €145 | -€157 | -52.0% |
| Other amounts receivable | 41 | €520 | €105 | -€415 | -79.8% |
| Cash at bank and in hand | 54/58 | €1,088 | €1,428 | +€340 | +31.3% |
| Deferred charges and accrued income | 490/1 | €428 | €475 | +€47 | +11.0% |
| Total equity and liabilities | 10/49 | €15,327 | €9,284 | -€6,043 | -39.4% |
| Equity | 10/15 | €4,451 | -€2,598 | -€7,049 | |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,119 | -€23,168 | -€7,049 | -43.7% |
| Amounts payable | 17/49 | €10,876 | €11,882 | +€1,006 | +9.3% |
| Amounts payable within one year | 42/48 | €10,876 | €11,882 | +€1,006 | +9.3% |
| Trade debts | 44 | - | €674 | +€674 | |
| Suppliers | 440/4 | - | €674 | +€674 | |
| Taxes, remuneration and social security | 45 | €536 | €548 | +€12 | +2.2% |
| Taxes | 450/3 | €536 | €548 | +€12 | +2.2% |
| Other amounts payable | 47/48 | €10,340 | €10,661 | +€321 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,858 | €5,858 | = | 0.0% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €659 | -€362 | -€1,022 | |
| Operating profit (loss) | 9901 | -€5,763 | -€6,803 | -€1,040 | -18.0% |
| Financial charges | 65/66B | €70 | €70 | = | 0.0% |
| Recurring financial charges | 65 | €70 | €70 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,833 | -€6,873 | -€1,040 | -17.8% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,007 | -€7,049 | -€1,042 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,007 | -€7,049 | -€1,042 | -17.3% |
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 3 October 2026 via checked.be.