Audim: 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.
Audim
Largest movements
- Cash +€26,014
up €26,014 (+27.2%), from €95,538 to €121,552
mainly Net result for the year (+€115,323) and Other debts (+€19,411)
- Receivables within one year +€12,686
up €12,686 (+161%), from €7,870 to €20,556
of which Trade receivables: +€14,374
- Other debts +€19,411
up €19,411 (+24.8%), from €78,114 to €97,525
- Tax, wage and social debts +€16,633
up €16,633 (+62.1%), from €26,769 to €43,402
of which Taxes: +€13,465
- Gross operating margin +€38,475
up €38,475 (+32.7%), from €117,679 to €156,154
- Taxes +€10,099
up €10,099 (+34.6%), from €29,192 to €39,292
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 | €107,219 | €143,864 | +€36,645 | +34.2% |
| Fixed assets | 21/28 | €2,361 | €1,437 | -€924 | -39.1% |
| Tangible fixed assets | 22/27 | €2,361 | €1,437 | -€924 | -39.1% |
| Furniture and vehicles | 24 | €2,361 | €1,437 | -€924 | -39.1% |
| Current assets | 29/58 | €104,858 | €142,427 | +€37,568 | +35.8% |
| Amounts receivable within one year | 40/41 | €7,870 | €20,556 | +€12,686 | +161% |
| Trade receivables | 40 | €4,991 | €19,365 | +€14,374 | +288% |
| Other amounts receivable | 41 | €2,879 | €1,191 | -€1,688 | -58.6% |
| Cash at bank and in hand | 54/58 | €95,538 | €121,552 | +€26,014 | +27.2% |
| Deferred charges and accrued income | 490/1 | €1,450 | €318 | -€1,132 | -78.1% |
| Total equity and liabilities | 10/49 | €107,219 | €143,864 | +€36,645 | +34.2% |
| Equity | 10/15 | €2,000 | €2,588 | +€588 | +29.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | €588 | +€588 | |
| Distributable reserves | 133 | €0 | €588 | +€588 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,219 | €141,276 | +€36,057 | +34.3% |
| Amounts payable within one year | 42/48 | €105,219 | €141,276 | +€36,057 | +34.3% |
| Trade debts | 44 | €337 | €350 | +€13 | +3.9% |
| Suppliers | 440/4 | €337 | €350 | +€13 | +3.9% |
| Taxes, remuneration and social security | 45 | €26,769 | €43,402 | +€16,633 | +62.1% |
| Taxes | 450/3 | €26,769 | €40,234 | +€13,465 | +50.3% |
| Remuneration and social security | 454/9 | - | €3,168 | +€3,168 | |
| Other amounts payable | 47/48 | €78,114 | €97,525 | +€19,411 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €1,311 | -€558 | -29.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €117,679 | €156,154 | +€38,475 | +32.7% |
| Operating profit (loss) | 9901 | €115,423 | €154,443 | +€39,020 | +33.8% |
| Financial income | 75/76B | €502 | €212 | -€290 | -57.8% |
| Recurring financial income | 75 | €502 | €212 | -€290 | -57.8% |
| Financial charges | 65/66B | €0 | €40 | +€40 | +80,700% |
| Recurring financial charges | 65 | €0 | €40 | +€40 | +80,700% |
| Profit (loss) for the period before taxes | 9903 | €115,925 | €154,614 | +€38,689 | +33.4% |
| Income taxes | 67/77 | €29,192 | €39,292 | +€10,099 | +34.6% |
| Profit (loss) for the period | 9904 | €86,733 | €115,323 | +€28,590 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,733 | €115,323 | +€28,590 | +33.0% |
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.