AUDILIS: 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.
AUDILIS
Largest movements
- Cash +€41,813
up €41,813 (+170.2%), from €24,566 to €66,380
mainly Net result for the year (+€78,980) and Tax, wage and social debts (+€19,353)
- Receivables within one year +€26,922
up €26,922 (+365.6%), from €7,365 to €34,286
of which Trade receivables: +€27,013
- Tangible fixed assets +€4,069
up €4,069 (+249.8%), from €1,629 to €5,698
of which Plant, machinery and equipment: +€4,254
- Stocks and contracts +€2,223
up €2,223 (+29.2%), from €7,610 to €9,833
- Profit (loss) carried forward +€78,980
up €78,980 (+971.1%), from €8,133 to €87,113
- Tax, wage and social debts +€19,353
up €19,353 (+885.1%), from €2,187 to €21,540
- Other debts -€11,612
down €11,612 (-99.3%), from €11,693 to €81
- Trade debts -€8,329
down €8,329 (-51.7%), from €16,125 to €7,796
- Debts after one year -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€87,956
up €87,956 (+739.9%), from €11,887 to €99,843
- Taxes +€17,460
up €17,460 (+797.7%), from €2,189 to €19,649
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 | €44,436 | €119,529 | +€75,094 | +169.0% |
| Fixed assets | 21/28 | €4,179 | €8,248 | +€4,069 | +97.4% |
| Tangible fixed assets | 22/27 | €1,629 | €5,698 | +€4,069 | +249.8% |
| Plant, machinery and equipment | 23 | - | €4,254 | +€4,254 | |
| Other tangible fixed assets | 26 | €1,629 | €1,445 | -€185 | -11.3% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €40,257 | €111,281 | +€71,024 | +176.4% |
| Stocks and contracts in progress | 3 | €7,610 | €9,833 | +€2,223 | +29.2% |
| Stocks | 30/36 | €7,610 | €9,833 | +€2,223 | +29.2% |
| Amounts receivable within one year | 40/41 | €7,365 | €34,286 | +€26,922 | +365.6% |
| Trade receivables | 40 | €7,273 | €34,286 | +€27,013 | +371.4% |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | €24,566 | €66,380 | +€41,813 | +170.2% |
| Deferred charges and accrued income | 490/1 | €716 | €782 | +€66 | +9.2% |
| Total equity and liabilities | 10/49 | €44,436 | €119,529 | +€75,094 | +169.0% |
| Equity | 10/15 | €11,133 | €90,113 | +€78,980 | +709.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,133 | €87,113 | +€78,980 | +971.1% |
| Amounts payable | 17/49 | €33,303 | €29,417 | -€3,886 | -11.7% |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Other amounts payable | 178/9 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €30,005 | €29,417 | -€588 | -2.0% |
| Trade debts | 44 | €16,125 | €7,796 | -€8,329 | -51.7% |
| Suppliers | 440/4 | €16,125 | €7,796 | -€8,329 | -51.7% |
| Taxes, remuneration and social security | 45 | €2,187 | €21,540 | +€19,353 | +885.1% |
| Taxes | 450/3 | €2,187 | €21,540 | +€19,353 | +885.1% |
| Other amounts payable | 47/48 | €11,693 | €81 | -€11,612 | -99.3% |
| Accrued charges and deferred income | 492/3 | €298 | - | -€298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €527 | +€311 | +144.2% |
| Other operating charges | 640/8 | €1,017 | €660 | -€357 | -35.1% |
| Gross operating margin | 9900 | €11,887 | €99,843 | +€87,956 | +739.9% |
| Operating profit (loss) | 9901 | €10,654 | €98,656 | +€88,002 | +826.0% |
| Financial income | 75/76B | €7 | €39 | +€32 | +426.4% |
| Recurring financial income | 75 | €7 | €39 | +€32 | +426.4% |
| Financial charges | 65/66B | €340 | €67 | -€273 | -80.3% |
| Recurring financial charges | 65 | €340 | €67 | -€273 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €10,322 | €98,628 | +€88,306 | +855.5% |
| Income taxes | 67/77 | €2,189 | €19,649 | +€17,460 | +797.7% |
| Profit (loss) for the period | 9904 | €8,133 | €78,980 | +€70,847 | +871.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,133 | €78,980 | +€70,847 | +871.1% |
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 1 October 2026 via checked.be.