AUDIMMO: 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.
AUDIMMO
Largest movements
- Receivables within one year +€330,384
up €330,384 (+79.6%), from €415,302 to €745,686
of which Other amounts receivable: +€244,504
- Tangible fixed assets +€127,666
up €127,666 (+16.1%), from €791,001 to €918,667
of which Land and buildings: +€117,805
- Other debts +€520,989
up €520,989 (+834.9%), from €62,400 to €583,389
- Debts after one year -€280,879
down €280,879 (-9.3%), from €3.0m to €2.7m
- Trade debts +€150,118
up €150,118 (+2947.8%), from €5,093 to €155,210
- Gross operating margin -€113,561
down €113,561 (-30.3%), from €374,418 to €260,857
- Taxes -€23,397
down €23,397 (-44.3%), from €52,842 to €29,445
- Financial charges -€11,015
down €11,015 (-7.5%), from €146,780 to €135,766
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 | €4,776,955 | €5,212,788 | +€435,833 | +9.1% |
| Fixed assets | 21/28 | €4,291,001 | €4,418,667 | +€127,666 | +3.0% |
| Tangible fixed assets | 22/27 | €791,001 | €918,667 | +€127,666 | +16.1% |
| Land and buildings | 22 | €791,001 | €908,806 | +€117,805 | +14.9% |
| Furniture and vehicles | 24 | - | €9,861 | +€9,861 | |
| Financial fixed assets | 28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Current assets | 29/58 | €485,954 | €794,121 | +€308,167 | +63.4% |
| Amounts receivable within one year | 40/41 | €415,302 | €745,686 | +€330,384 | +79.6% |
| Trade receivables | 40 | €2,647 | €88,528 | +€85,881 | +3244.3% |
| Other amounts receivable | 41 | €412,655 | €657,158 | +€244,504 | +59.3% |
| Cash at bank and in hand | 54/58 | €51,969 | €20,950 | -€31,019 | -59.7% |
| Deferred charges and accrued income | 490/1 | €18,684 | €27,485 | +€8,801 | +47.1% |
| Total equity and liabilities | 10/49 | €4,776,955 | €5,212,788 | +€435,833 | +9.1% |
| Equity | 10/15 | €1,297,727 | €1,327,953 | +€30,226 | +2.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,225,241 | €1,255,241 | +€30,000 | +2.4% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,218,241 | €1,248,241 | +€30,000 | +2.5% |
| Profit (loss) carried forward | 14 | €2,486 | €2,712 | +€226 | +9.1% |
| Amounts payable | 17/49 | €3,479,228 | €3,884,835 | +€405,607 | +11.7% |
| Amounts payable after more than one year | 17 | €3,013,407 | €2,732,528 | -€280,879 | -9.3% |
| Financial debts | 170/4 | €3,013,407 | €2,732,528 | -€280,879 | -9.3% |
| Amounts payable within one year | 42/48 | €438,050 | €1,124,593 | +€686,543 | +156.7% |
| Current portion of amounts payable after more than one year | 42 | €332,972 | €347,024 | +€14,052 | +4.2% |
| Financial debts | 43 | €35,276 | - | -€35,276 | |
| Credit institutions | 430/8 | €35,276 | - | -€35,276 | |
| Trade debts | 44 | €5,093 | €155,210 | +€150,118 | +2947.8% |
| Suppliers | 440/4 | €5,093 | €155,210 | +€150,118 | +2947.8% |
| Taxes, remuneration and social security | 45 | €2,309 | €38,970 | +€36,660 | +1587.5% |
| Taxes | 450/3 | €2,309 | €38,970 | +€36,660 | +1587.5% |
| Other amounts payable | 47/48 | €62,400 | €583,389 | +€520,989 | +834.9% |
| Accrued charges and deferred income | 492/3 | €27,771 | €27,714 | -€57 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,466 | €9,974 | -€2,492 | -20.0% |
| Other operating charges | 640/8 | €15,194 | €16,148 | +€954 | +6.3% |
| Gross operating margin | 9900 | €374,418 | €260,857 | -€113,561 | -30.3% |
| Operating profit (loss) | 9901 | €346,758 | €234,735 | -€112,023 | -32.3% |
| Financial income | 75/76B | €310,475 | €310,701 | +€227 | +0.1% |
| Recurring financial income | 75 | €310,475 | €310,701 | +€227 | +0.1% |
| Financial charges | 65/66B | €146,780 | €135,766 | -€11,015 | -7.5% |
| Recurring financial charges | 65 | €146,780 | €135,766 | -€11,015 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €510,453 | €409,671 | -€100,782 | -19.7% |
| Income taxes | 67/77 | €52,842 | €29,445 | -€23,397 | -44.3% |
| Profit (loss) for the period | 9904 | €457,611 | €380,226 | -€77,385 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €457,611 | €380,226 | -€77,385 | -16.9% |
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.