Audijolien: 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.
Audijolien
Largest movements
- Tangible fixed assets +€63,495
up €63,495 (+408.4%), from €15,546 to €79,040
of which Other tangible fixed assets: +€61,929
- Cash -€7,671
down €7,671 (-24.5%), from €31,267 to €23,596
mainly Investment in fixed assets (net) (-€69,677) and Receivables within one year (-€4,859)
- Receivables within one year +€4,859
up €4,859 (+379.9%), from €1,279 to €6,139
of which Other amounts receivable: +€4,845
- Stocks and contracts +€4,214
new in 2025: €4,214
- Deferred charges and accrued income -€2,954
down €2,954 (-46.0%), from €6,417 to €3,463
- Debts after one year +€26,115
new in 2025: €26,115
- Trade debts +€19,754
up €19,754 (+290.4%), from €6,803 to €26,557
- Reserves +€9,442
up €9,442 (+44.0%), from €21,473 to €30,914
- Current portion of long-term debt +€5,695
new in 2025: €5,695
- Gross operating margin -€9,286
down €9,286 (-31.1%), from €29,855 to €20,569
- Depreciation +€4,080
up €4,080 (+194.2%), from €2,102 to €6,182
- Taxes -€2,976
down €2,976 (-53.6%), from €5,551 to €2,575
- Financial charges +€2,049
up €2,049 (+943.3%), from €217 to €2,266
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 | €54,509 | €116,452 | +€61,944 | +113.6% |
| Fixed assets | 21/28 | €15,546 | €79,040 | +€63,495 | +408.4% |
| Tangible fixed assets | 22/27 | €15,546 | €79,040 | +€63,495 | +408.4% |
| Plant, machinery and equipment | 23 | €5,145 | €2,857 | -€2,288 | -44.5% |
| Furniture and vehicles | 24 | €384 | €4,237 | +€3,853 | +1003.9% |
| Other tangible fixed assets | 26 | €10,017 | €71,946 | +€61,929 | +618.3% |
| Current assets | 29/58 | €38,963 | €37,412 | -€1,551 | -4.0% |
| Stocks and contracts in progress | 3 | - | €4,214 | +€4,214 | |
| Stocks | 30/36 | - | €4,214 | +€4,214 | |
| Amounts receivable within one year | 40/41 | €1,279 | €6,139 | +€4,859 | +379.9% |
| Trade receivables | 40 | €203 | €218 | +€15 | +7.1% |
| Other amounts receivable | 41 | €1,076 | €5,921 | +€4,845 | +450.2% |
| Cash at bank and in hand | 54/58 | €31,267 | €23,596 | -€7,671 | -24.5% |
| Deferred charges and accrued income | 490/1 | €6,417 | €3,463 | -€2,954 | -46.0% |
| Total equity and liabilities | 10/49 | €54,509 | €116,452 | +€61,944 | +113.6% |
| Equity | 10/15 | €23,973 | €33,414 | +€9,442 | +39.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,473 | €30,914 | +€9,442 | +44.0% |
| Distributable reserves | 133 | €21,473 | €30,914 | +€9,442 | +44.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,536 | €83,038 | +€52,502 | +171.9% |
| Amounts payable after more than one year | 17 | - | €26,115 | +€26,115 | |
| Financial debts | 170/4 | - | €26,115 | +€26,115 | |
| Amounts payable within one year | 42/48 | €30,536 | €56,923 | +€26,387 | +86.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,695 | +€5,695 | |
| Trade debts | 44 | €6,803 | €26,557 | +€19,754 | +290.4% |
| Suppliers | 440/4 | €6,803 | €26,557 | +€19,754 | +290.4% |
| Taxes, remuneration and social security | 45 | €7,574 | €7,741 | +€166 | +2.2% |
| Taxes | 450/3 | €6,774 | €6,941 | +€166 | +2.5% |
| Remuneration and social security | 454/9 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €16,159 | €16,931 | +€772 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,102 | €6,182 | +€4,080 | +194.2% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €29,855 | €20,569 | -€9,286 | -31.1% |
| Operating profit (loss) | 9901 | €27,636 | €14,267 | -€13,369 | -48.4% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €217 | €2,266 | +€2,049 | +943.3% |
| Recurring financial charges | 65 | €217 | €2,266 | +€2,049 | +943.3% |
| Profit (loss) for the period before taxes | 9903 | €27,418 | €12,016 | -€15,402 | -56.2% |
| Income taxes | 67/77 | €5,551 | €2,575 | -€2,976 | -53.6% |
| Profit (loss) for the period | 9904 | €21,868 | €9,442 | -€12,426 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,868 | €9,442 | -€12,426 | -56.8% |
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 5 October 2026 via checked.be.