AUDIENGY: 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.
AUDIENGY
Largest movements
- Receivables within one year -€14,230
down €14,230 (-37.7%), from €37,767 to €23,537
of which Trade receivables: -€18,174
- Cash -€10,927
down €10,927 (-21.2%), from €51,592 to €40,665
mainly Contributions, distributions and other (-€30,000) and Other debts (-€23,529)
- Tangible fixed assets +€6,796
up €6,796 (+90.8%), from €7,483 to €14,280
of which Plant, machinery and equipment: +€5,338
- Other debts -€23,529
down €23,529 (-100%), from €23,529 to €0
- Tax, wage and social debts +€5,817
up €5,817 (+161%), from €3,604 to €9,421
- Profit (loss) carried forward -€2,440
down €2,440 (-5.2%), from €46,668 to €44,228
- Trade debts +€1,792
up €1,792 (+40.8%), from €4,386 to €6,178
- Gross operating margin -€2,968
down €2,968 (-5.2%), from €57,089 to €54,121
- Financial charges +€2,758
up €2,758 (+179%), from €1,543 to €4,301
- Depreciation +€2,117
up €2,117 (+34.8%), from €6,087 to €8,204
- Taxes -€1,336
down €1,336 (-9.7%), from €13,772 to €12,436
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 | €97,293 | €78,932 | -€18,361 | -18.9% |
| Fixed assets | 21/28 | €7,933 | €14,730 | +€6,796 | +85.7% |
| Tangible fixed assets | 22/27 | €7,483 | €14,280 | +€6,796 | +90.8% |
| Plant, machinery and equipment | 23 | €0 | €5,338 | +€5,338 | |
| Furniture and vehicles | 24 | €7,483 | €8,942 | +€1,459 | +19.5% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €89,359 | €64,202 | -€25,157 | -28.2% |
| Amounts receivable within one year | 40/41 | €37,767 | €23,537 | -€14,230 | -37.7% |
| Trade receivables | 40 | €34,002 | €15,829 | -€18,174 | -53.4% |
| Other amounts receivable | 41 | €3,765 | €7,708 | +€3,943 | +105% |
| Cash at bank and in hand | 54/58 | €51,592 | €40,665 | -€10,927 | -21.2% |
| Total equity and liabilities | 10/49 | €97,293 | €78,932 | -€18,361 | -18.9% |
| Equity | 10/15 | €65,773 | €63,333 | -€2,440 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €505 | €505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €505 | €505 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,668 | €44,228 | -€2,440 | -5.2% |
| Amounts payable | 17/49 | €31,520 | €15,599 | -€15,921 | -50.5% |
| Amounts payable within one year | 42/48 | €31,520 | €15,599 | -€15,921 | -50.5% |
| Trade debts | 44 | €4,386 | €6,178 | +€1,792 | +40.8% |
| Suppliers | 440/4 | €4,386 | €6,178 | +€1,792 | +40.8% |
| Taxes, remuneration and social security | 45 | €3,604 | €9,421 | +€5,817 | +161% |
| Taxes | 450/3 | €3,604 | €9,421 | +€5,817 | +161% |
| Other amounts payable | 47/48 | €23,529 | €0 | -€23,529 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,087 | €8,204 | +€2,117 | +34.8% |
| Other operating charges | 640/8 | €1,897 | €1,815 | -€81 | -4.3% |
| Gross operating margin | 9900 | €57,089 | €54,121 | -€2,968 | -5.2% |
| Operating profit (loss) | 9901 | €49,106 | €44,101 | -€5,004 | -10.2% |
| Financial income | 75/76B | €605 | €196 | -€409 | -67.7% |
| Recurring financial income | 75 | €605 | €196 | -€409 | -67.7% |
| Financial charges | 65/66B | €1,543 | €4,301 | +€2,758 | +179% |
| Recurring financial charges | 65 | €1,543 | €4,301 | +€2,758 | +179% |
| Profit (loss) for the period before taxes | 9903 | €48,167 | €39,996 | -€8,171 | -17.0% |
| Income taxes | 67/77 | €13,772 | €12,436 | -€1,336 | -9.7% |
| Profit (loss) for the period | 9904 | €34,395 | €27,560 | -€6,835 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,395 | €27,560 | -€6,835 | -19.9% |
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 19 October 2026 via checked.be.