AUDILEX: 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.
AUDILEX
Largest movements
- Receivables within one year -€13,265
down €13,265 (-12.5%), from €106,085 to €92,820
- Tangible fixed assets -€3,137
down €3,137 (-29.0%), from €10,817 to €7,680
of which Land and buildings: -€1,664
- Profit (loss) carried forward -€17,163
down €17,163, from €12,048 to -€5,115
- Gross operating margin -€15,052
down €15,052, from €4,990 to -€10,063
- Other operating charges +€1,003
up €1,003 (+53.1%), from €1,889 to €2,892
- Financial charges +€634
new in 2025: €634
- Financial income -€554
no longer reported in 2025 (was €554)
- Taxes -€273
down €273 (-38.4%), from €711 to €438
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 | €137,482 | €120,153 | -€17,330 | -12.6% |
| Fixed assets | 21/28 | €10,817 | €7,680 | -€3,137 | -29.0% |
| Tangible fixed assets | 22/27 | €10,817 | €7,680 | -€3,137 | -29.0% |
| Land and buildings | 22 | €6,493 | €4,829 | -€1,664 | -25.6% |
| Plant, machinery and equipment | 23 | €1,787 | €1,237 | -€550 | -30.8% |
| Furniture and vehicles | 24 | €2,537 | €1,615 | -€923 | -36.4% |
| Current assets | 29/58 | €126,665 | €112,472 | -€14,193 | -11.2% |
| Amounts receivable within one year | 40/41 | €106,085 | €92,820 | -€13,265 | -12.5% |
| Trade receivables | 40 | €106,085 | €92,820 | -€13,265 | -12.5% |
| Cash at bank and in hand | 54/58 | €20,580 | €19,652 | -€927 | -4.5% |
| Total equity and liabilities | 10/49 | €137,482 | €120,153 | -€17,330 | -12.6% |
| Equity | 10/15 | €135,333 | €118,170 | -€17,163 | -12.7% |
| Contributions | 10/11 | €102,242 | €102,242 | = | 0.0% |
| Reserves | 13 | €21,043 | €21,043 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,859 | €9,859 | = | 0.0% |
| Distributable reserves | 133 | €11,184 | €11,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,048 | -€5,115 | -€17,163 | |
| Amounts payable | 17/49 | €2,149 | €1,983 | -€166 | -7.7% |
| Amounts payable within one year | 42/48 | €2,149 | €1,983 | -€166 | -7.7% |
| Trade debts | 44 | - | €561 | +€561 | |
| Suppliers | 440/4 | - | €561 | +€561 | |
| Taxes, remuneration and social security | 45 | €1,857 | €1,210 | -€647 | -34.9% |
| Taxes | 450/3 | €1,857 | €1,210 | -€647 | -34.9% |
| Other amounts payable | 47/48 | €292 | €212 | -€80 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,137 | €3,137 | = | 0.0% |
| Other operating charges | 640/8 | €1,889 | €2,892 | +€1,003 | +53.1% |
| Gross operating margin | 9900 | €4,990 | -€10,063 | -€15,052 | |
| Operating profit (loss) | 9901 | -€36 | -€16,091 | -€16,055 | -44685.4% |
| Financial income | 75/76B | €554 | - | -€554 | |
| Recurring financial income | 75 | €554 | - | -€554 | |
| Financial charges | 65/66B | - | €634 | +€634 | |
| Recurring financial charges | 65 | - | €634 | +€634 | |
| Profit (loss) for the period before taxes | 9903 | €518 | -€16,725 | -€17,243 | |
| Income taxes | 67/77 | €711 | €438 | -€273 | -38.4% |
| Profit (loss) for the period | 9904 | -€193 | -€17,163 | -€16,970 | -8785.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€193 | -€17,163 | -€16,970 | -8785.5% |
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 8 October 2026 via checked.be.