Audika: 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.
What changed
Audika
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€46,020
2024 · -€1.0m+€957,193
Equity
€947,199
2024 · €993,220-€46,020
Cash
€53,739
2024 · €9,999+€43,740
Balance sheet total
€39.8m
2024 · €38.5m+€1.3m
Largest movements
Assets
- Receivables within one year +€3.9m
up €3.9m (+45.2%), from €8.7m to €12.6m
of which Other amounts receivable: +€2.8m
- Intangible fixed assets -€2.9m
down €2.9m (-12.3%), from €23.7m to €20.8m
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+4.4%), from €28.6m to €29.9m
- Other debts -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Accrued charges and deferred income +€1.1m
up €1.1m (+38.4%), from €2.8m to €3.9m
- Tax, wage and social debts +€637,732
up €637,732 (+25.8%), from €2.5m to €3.1m
of which Taxes: +€352,029
Income statement
- Turnover +€4.2m
up €4.2m (+13.2%), from €32.1m to €36.4m
- Staff costs +€1.4m
up €1.4m (+11.2%), from €12.1m to €13.5m
- Goods and materials +€1.3m
up €1.3m (+13.4%), from €9.9m to €11.2m
of which Purchases: +€1.1m
- Services and other goods +€836,679
up €836,679 (+13.8%), from €6.0m to €6.9m
- Financial charges -€437,689
down €437,689 (-23.3%), from €1.9m to €1.4m
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.
Result 2024
-€1.0m
Turnover
+€4.2m
Other operating income
+€149,800
Goods and materials
-€1.3m
Services and other goods
-€836,679
Staff costs
-€1.4m
Depreciation
-€88,618
Write-downs
-€63,510
Provisions
+€225,000
Other operating charges
-€20,851
Other operating items
-€66,488
Financial income
-€8,416
Financial charges
+€437,689
Taxes
-€323,118
Result 2025
-€46,020
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.
From operations
-€279,476
Investment
-€930,300
Financing
+€1.3m
Cash 2024
€9,999
From operations (derived)
-€279,476
Net result for the year
-€46,020
Depreciation
+€3.6m
Stocks and contracts
-€17,952
Receivables within one year
-€3.9m
Deferred charges and accrued income
-€9,468
Provisions
-€165,000
Trade debts
-€264,666
Tax, wage and social debts
+€637,732
Other debts
-€1.2m
Accrued charges and deferred income
+€1.1m
Investment (derived)
-€930,300
Investment in fixed assets (net)
-€930,300
Financing
+€1.3m
Debts after one year
+€1.3m
Cash 2025
€53,739
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,482,075 | €39,779,748 | +€1.3m | +3.4% |
| Fixed assets | 21/28 | €27,002,396 | €24,309,114 | -€2.7m | -10.0% |
| Intangible fixed assets | 21 | €23,684,253 | €20,767,249 | -€2.9m | -12.3% |
| Tangible fixed assets | 22/27 | €3,051,213 | €3,273,245 | +€222,033 | +7.3% |
| Plant, machinery and equipment | 23 | €6,048 | €0 | -€6,048 | -100.0% |
| Furniture and vehicles | 24 | €797,462 | €710,479 | -€86,982 | -10.9% |
| Other tangible fixed assets | 26 | €2,247,703 | €2,562,766 | +€315,063 | +14.0% |
| Financial fixed assets | 28 | €266,931 | €268,620 | +€1,689 | +0.6% |
| Other financial fixed assets | 284/8 | €266,931 | €268,620 | +€1,689 | +0.6% |
| Amounts receivable and cash guarantees | 285/8 | €266,931 | €268,620 | +€1,689 | +0.6% |
| Current assets | 29/58 | €11,479,679 | €15,470,634 | +€4.0m | +34.8% |
| Stocks and contracts in progress | 3 | €2,739,309 | €2,757,260 | +€17,952 | +0.7% |
| Stocks | 30/36 | €2,739,309 | €2,757,260 | +€17,952 | +0.7% |
| Goods purchased for resale | 34 | €2,739,309 | €2,757,260 | +€17,952 | +0.7% |
| Amounts receivable within one year | 40/41 | €8,667,332 | €12,587,127 | +€3.9m | +45.2% |
| Trade receivables | 40 | €8,351,477 | €9,432,815 | +€1.1m | +12.9% |
| Other amounts receivable | 41 | €315,855 | €3,154,312 | +€2.8m | +898.7% |
| Cash at bank and in hand | 54/58 | €9,999 | €53,739 | +€43,740 | +437.4% |
| Deferred charges and accrued income | 490/1 | €63,040 | €72,508 | +€9,468 | +15.0% |
| Total equity and liabilities | 10/49 | €38,482,075 | €39,779,748 | +€1.3m | +3.4% |
| Equity | 10/15 | €993,220 | €947,199 | -€46,020 | -4.6% |
| Contributions | 10/11 | €2,746,700 | €2,746,700 | = | 0.0% |
| Capital | 10 | €2,018,600 | €2,018,600 | = | 0.0% |
| Issued capital | 100 | €2,018,600 | €2,018,600 | = | 0.0% |
| Contributions outside capital | 11 | €728,100 | €728,100 | = | 0.0% |
| Other | 1109/19 | €728,100 | €728,100 | = | 0.0% |
| Reserves | 13 | €139,225 | €139,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,779 | €8,779 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,919 | €6,919 | = | 0.0% |
| Distributable reserves | 133 | €130,446 | €130,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,892,705 | -€1,938,726 | -€46,020 | -2.4% |
| Provisions and deferred taxes | 16 | €165,000 | €0 | -€165,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €165,000 | €0 | -€165,000 | -100.0% |
| Other liabilities and charges | 164/5 | €165,000 | €0 | -€165,000 | -100.0% |
| Amounts payable | 17/49 | €37,323,856 | €38,832,549 | +€1.5m | +4.0% |
| Amounts payable after more than one year | 17 | €28,631,037 | €29,884,554 | +€1.3m | +4.4% |
| Financial debts | 170/4 | €28,631,037 | €29,884,554 | +€1.3m | +4.4% |
| Other loans | 174 | €28,631,037 | €29,884,554 | +€1.3m | +4.4% |
| Amounts payable within one year | 42/48 | €5,867,223 | €5,038,541 | -€828,682 | -14.1% |
| Trade debts | 44 | €2,195,133 | €1,930,467 | -€264,666 | -12.1% |
| Suppliers | 440/4 | €2,195,133 | €1,930,467 | -€264,666 | -12.1% |
| Taxes, remuneration and social security | 45 | €2,470,341 | €3,108,074 | +€637,732 | +25.8% |
| Taxes | 450/3 | €43,843 | €395,872 | +€352,029 | +802.9% |
| Remuneration and social security | 454/9 | €2,426,499 | €2,712,202 | +€285,703 | +11.8% |
| Other amounts payable | 47/48 | €1,201,749 | €0 | -€1.2m | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,825,595 | €3,909,454 | +€1.1m | +38.4% |
| Operating income | 70/76A | €32,668,330 | €37,057,812 | +€4.4m | +13.4% |
| Turnover | 70 | €32,145,393 | €36,381,563 | +€4.2m | +13.2% |
| Other operating income | 74 | €522,937 | €672,737 | +€149,800 | +28.6% |
| Non-recurring operating income | 76A | €0 | €3,512 | +€3,512 | |
| Operating charges | 60/66A | €31,789,961 | €35,328,406 | +€3.5m | +11.1% |
| Goods for resale, raw materials and consumables | 60 | €9,858,385 | €11,182,634 | +€1.3m | +13.4% |
| Purchases | 600/8 | €10,069,854 | €11,200,586 | +€1.1m | +11.2% |
| Change in stocks: decrease (increase) | 609 | -€211,469 | -€17,952 | +€193,517 | +91.5% |
| Services and other goods | 61 | €6,048,910 | €6,885,590 | +€836,679 | +13.8% |
| Remuneration, social security and pensions | 62 | €12,116,606 | €13,476,144 | +€1.4m | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,534,964 | €3,623,582 | +€88,618 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €86,286 | €149,796 | +€63,510 | +73.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €60,000 | -€165,000 | -€225,000 | |
| Other operating charges | 640/8 | €84,809 | €105,660 | +€20,851 | +24.6% |
| Non-recurring operating charges | 66A | - | €70,000 | +€70,000 | |
| Operating profit (loss) | 9901 | €878,369 | €1,729,407 | +€851,037 | +96.9% |
| Financial income | 75/76B | €16,629 | €8,213 | -€8,416 | -50.6% |
| Recurring financial income | 75 | €16,629 | €5,853 | -€10,776 | -64.8% |
| Income from current assets | 751 | - | €5,851 | +€5,851 | |
| Other financial income | 752/9 | €16,629 | €1 | -€16,628 | -100.0% |
| Non-recurring financial income | 76B | - | €2,360 | +€2,360 | |
| Financial charges | 65/66B | €1,877,676 | €1,439,987 | -€437,689 | -23.3% |
| Recurring financial charges | 65 | €1,877,676 | €1,439,987 | -€437,689 | -23.3% |
| Debt charges | 650 | €1,876,159 | €1,436,749 | -€439,411 | -23.4% |
| Other financial charges | 652/9 | €1,516 | €3,238 | +€1,721 | +113.5% |
| Profit (loss) for the period before taxes | 9903 | -€982,677 | €297,633 | +€1.3m | |
| Income taxes | 67/77 | €20,536 | €343,654 | +€323,118 | +1573.4% |
| Taxes | 670/3 | €20,536 | €343,654 | +€323,118 | +1573.4% |
| Profit (loss) for the period | 9904 | -€1,003,213 | -€46,020 | +€957,193 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,003,213 | -€46,020 | +€957,193 | +95.4% |
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 9 October 2026 via checked.be.