Audires: 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.
Audires
Largest movements
- Receivables within one year +€8,694
up €8,694 (+185.4%), from €4,688 to €13,382
of which Trade receivables: +€10,580
- Tangible fixed assets -€8,619
down €8,619 (-25.9%), from €33,271 to €24,652
of which Furniture and vehicles: -€11,534
- Cash -€4,331
down €4,331 (-6.2%), from €70,305 to €65,974
mainly Contributions, distributions and other (-€45,000) and Debts after one year (-€27,299)
- Deferred charges and accrued income -€1,975
down €1,975 (-21.5%), from €9,192 to €7,217
- Other debts +€66,991
up €66,991 (+1852.9%), from €3,615 to €70,606
- Profit (loss) carried forward -€45,000
down €45,000 (-63.2%), from €71,166 to €26,166
- Debts after one year -€27,299
down €27,299 (-100.0%), from €27,299 to €0
- Current portion of long-term debt -€2,913
down €2,913 (-42.9%), from €6,784 to €3,871
- Reserves +€2,112
new in 2025: €2,112
- Gross operating margin +€479
up €479 (+2.4%), from €20,009 to €20,488
- Other operating charges -€412
down €412 (-29.2%), from €1,414 to €1,002
- Depreciation -€214
down €214 (-1.6%), from €13,525 to €13,311
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 | €117,468 | €111,237 | -€6,231 | -5.3% |
| Fixed assets | 21/28 | €33,271 | €24,652 | -€8,619 | -25.9% |
| Tangible fixed assets | 22/27 | €33,271 | €24,652 | -€8,619 | -25.9% |
| Plant, machinery and equipment | 23 | €6,385 | €5,607 | -€778 | -12.2% |
| Furniture and vehicles | 24 | €21,280 | €9,746 | -€11,534 | -54.2% |
| Other tangible fixed assets | 26 | €5,605 | €9,299 | +€3,693 | +65.9% |
| Current assets | 29/58 | €84,197 | €86,585 | +€2,388 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,688 | €13,382 | +€8,694 | +185.4% |
| Trade receivables | 40 | €0 | €10,580 | +€10,580 | |
| Other amounts receivable | 41 | €4,688 | €2,802 | -€1,886 | -40.2% |
| Current investments | 50/53 | €11 | €11 | +€0 | +0.2% |
| Cash at bank and in hand | 54/58 | €70,305 | €65,974 | -€4,331 | -6.2% |
| Deferred charges and accrued income | 490/1 | €9,192 | €7,217 | -€1,975 | -21.5% |
| Total equity and liabilities | 10/49 | €117,468 | €111,237 | -€6,231 | -5.3% |
| Equity | 10/15 | €76,166 | €33,278 | -€42,888 | -56.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €2,112 | +€2,112 | |
| Distributable reserves | 133 | - | €2,112 | +€2,112 | |
| Profit (loss) carried forward | 14 | €71,166 | €26,166 | -€45,000 | -63.2% |
| Amounts payable | 17/49 | €41,301 | €77,959 | +€36,657 | +88.8% |
| Amounts payable after more than one year | 17 | €27,299 | €0 | -€27,299 | -100.0% |
| Financial debts | 170/4 | €27,299 | €0 | -€27,299 | -100.0% |
| Amounts payable within one year | 42/48 | €12,833 | €76,274 | +€63,441 | +494.4% |
| Current portion of amounts payable after more than one year | 42 | €6,784 | €3,871 | -€2,913 | -42.9% |
| Financial debts | 43 | €281 | €139 | -€142 | -50.7% |
| Credit institutions | 430/8 | €281 | €139 | -€142 | -50.7% |
| Trade debts | 44 | €2,153 | €1,602 | -€550 | -25.6% |
| Suppliers | 440/4 | €2,153 | €1,602 | -€550 | -25.6% |
| Taxes, remuneration and social security | 45 | €0 | €56 | +€56 | |
| Taxes | 450/3 | €0 | €56 | +€56 | |
| Other amounts payable | 47/48 | €3,615 | €70,606 | +€66,991 | +1852.9% |
| Accrued charges and deferred income | 492/3 | €1,169 | €1,685 | +€515 | +44.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,525 | €13,311 | -€214 | -1.6% |
| Other operating charges | 640/8 | €1,414 | €1,002 | -€412 | -29.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €20,009 | €20,488 | +€479 | +2.4% |
| Operating profit (loss) | 9901 | €5,071 | €6,175 | +€1,104 | +21.8% |
| Financial income | 75/76B | €0 | €2 | +€1 | +4933.3% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +4933.3% |
| Financial charges | 65/66B | €2,446 | €2,613 | +€167 | +6.8% |
| Recurring financial charges | 65 | €2,446 | €2,613 | +€167 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €2,625 | €3,563 | +€939 | +35.8% |
| Income taxes | 67/77 | €1,468 | €1,452 | -€16 | -1.1% |
| Profit (loss) for the period | 9904 | €1,157 | €2,112 | +€955 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,157 | €2,112 | +€955 | +82.5% |
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 10 October 2026 via checked.be.