AUDINE: 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.
AUDINE
Largest movements
- Tangible fixed assets +€30,268
up €30,268 (+12.3%), from €245,550 to €275,818
of which Land and buildings: +€55,717
- Debts after one year +€38,719
up €38,719 (+24.1%), from €160,803 to €199,522
- Reserves -€15,997
down €15,997 (-31.1%), from €51,463 to €35,466
of which Distributable reserves: -€15,997
- Trade debts +€6,571
up €6,571 (+114.5%), from €5,737 to €12,308
- Tax, wage and social debts -€6,159
down €6,159 (-53.0%), from €11,618 to €5,460
of which Remuneration and social security: -€5,030
- Accrued charges and deferred income +€3,780
up €3,780 (+1747.0%), from €216 to €3,996
- Gross operating margin -€21,657
down €21,657 (-19.4%), from €111,458 to €89,802
- Staff costs -€13,490
down €13,490 (-21.9%), from €61,523 to €48,033
- Depreciation +€8,055
up €8,055 (+25.0%), from €32,205 to €40,260
- Financial charges +€2,439
up €2,439 (+18.3%), from €13,329 to €15,768
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,477 | €292,734 | +€29,258 | +11.1% |
| Fixed assets | 21/28 | €245,550 | €275,818 | +€30,268 | +12.3% |
| Tangible fixed assets | 22/27 | €245,550 | €275,818 | +€30,268 | +12.3% |
| Land and buildings | 22 | €143,194 | €198,911 | +€55,717 | +38.9% |
| Plant, machinery and equipment | 23 | €21,074 | €14,444 | -€6,630 | -31.5% |
| Furniture and vehicles | 24 | €1,096 | €676 | -€420 | -38.3% |
| Leasing and similar rights | 25 | €80,187 | €61,787 | -€18,400 | -22.9% |
| Current assets | 29/58 | €17,926 | €16,916 | -€1,010 | -5.6% |
| Stocks and contracts in progress | 3 | €4,670 | €4,361 | -€309 | -6.6% |
| Stocks | 30/36 | €4,670 | €4,361 | -€309 | -6.6% |
| Amounts receivable within one year | 40/41 | €2,067 | €820 | -€1,247 | -60.3% |
| Other amounts receivable | 41 | €2,067 | €820 | -€1,247 | -60.3% |
| Cash at bank and in hand | 54/58 | €10,458 | €11,595 | +€1,136 | +10.9% |
| Deferred charges and accrued income | 490/1 | €731 | €141 | -€590 | -80.8% |
| Total equity and liabilities | 10/49 | €263,477 | €292,734 | +€29,258 | +11.1% |
| Equity | 10/15 | €63,863 | €47,866 | -€15,997 | -25.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,463 | €35,466 | -€15,997 | -31.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,603 | €33,606 | -€15,997 | -32.2% |
| Amounts payable | 17/49 | €199,614 | €244,868 | +€45,254 | +22.7% |
| Amounts payable after more than one year | 17 | €160,803 | €199,522 | +€38,719 | +24.1% |
| Financial debts | 170/4 | €160,803 | €199,522 | +€38,719 | +24.1% |
| Amounts payable within one year | 42/48 | €38,594 | €41,350 | +€2,756 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €21,239 | €23,582 | +€2,343 | +11.0% |
| Trade debts | 44 | €5,737 | €12,308 | +€6,571 | +114.5% |
| Suppliers | 440/4 | €5,737 | €12,308 | +€6,571 | +114.5% |
| Taxes, remuneration and social security | 45 | €11,618 | €5,460 | -€6,159 | -53.0% |
| Taxes | 450/3 | €1,940 | €811 | -€1,129 | -58.2% |
| Remuneration and social security | 454/9 | €9,678 | €4,648 | -€5,030 | -52.0% |
| Accrued charges and deferred income | 492/3 | €216 | €3,996 | +€3,780 | +1747.0% |
| Remuneration, social security and pensions | 62 | €61,523 | €48,033 | -€13,490 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,205 | €40,260 | +€8,055 | +25.0% |
| Other operating charges | 640/8 | €2,085 | €1,803 | -€282 | -13.5% |
| Gross operating margin | 9900 | €111,458 | €89,802 | -€21,657 | -19.4% |
| Operating profit (loss) | 9901 | €15,645 | -€294 | -€15,940 | |
| Financial income | 75/76B | €302 | €65 | -€237 | -78.4% |
| Recurring financial income | 75 | €302 | €65 | -€237 | -78.4% |
| Financial charges | 65/66B | €13,329 | €15,768 | +€2,439 | +18.3% |
| Recurring financial charges | 65 | €13,329 | €15,768 | +€2,439 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €2,618 | -€15,997 | -€18,615 | |
| Income taxes | 67/77 | €198 | €0 | -€198 | -100.0% |
| Profit (loss) for the period | 9904 | €2,420 | -€15,997 | -€18,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,420 | -€15,997 | -€18,417 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.