AUDIRIS & Co: 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.
AUDIRIS & Co
Largest movements
- Tangible fixed assets -€26,036
down €26,036 (-18.4%), from €141,248 to €115,213
of which Furniture and vehicles: -€25,086
- Receivables within one year +€20,724
up €20,724 (+6.9%), from €299,171 to €319,895
of which Other amounts receivable: +€21,494
- Stocks and contracts +€20,465
up €20,465 (+715.6%), from €2,860 to €23,324
- Cash -€14,844
no longer reported in 2025 (was €14,844)
mainly Receivables within one year (-€20,724) and Trade debts (-€20,519)
- Deferred charges and accrued income -€8,784
down €8,784 (-58.3%), from €15,062 to €6,277
- Tax, wage and social debts +€22,207
up €22,207 (+32.3%), from €68,663 to €90,870
of which Remuneration and social security: +€17,352
- Trade debts -€20,519
down €20,519 (-5.5%), from €371,620 to €351,101
- Short-term financial debts +€18,901
new in 2025: €18,901
- Current portion of long-term debt -€14,940
down €14,940 (-50.3%), from €29,702 to €14,762
- Profit (loss) carried forward -€13,281
down €13,281, from €8,566 to -€4,715
- Staff costs +€40,983
up €40,983 (+15.1%), from €270,580 to €311,563
- Depreciation -€13,445
down €13,445 (-30.1%), from €44,657 to €31,212
- Gross operating margin +€11,551
up €11,551 (+3.4%), from €344,629 to €356,180
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 | €490,283 | €481,807 | -€8,476 | -1.7% |
| Formation expenses | 20 | €16,618 | €16,618 | = | 0.0% |
| Fixed assets | 21/28 | €141,728 | €115,693 | -€26,036 | -18.4% |
| Tangible fixed assets | 22/27 | €141,248 | €115,213 | -€26,036 | -18.4% |
| Plant, machinery and equipment | 23 | €1,346 | €951 | -€394 | -29.3% |
| Furniture and vehicles | 24 | €130,084 | €104,998 | -€25,086 | -19.3% |
| Other tangible fixed assets | 26 | €9,818 | €9,263 | -€555 | -5.7% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €331,937 | €349,497 | +€17,560 | +5.3% |
| Stocks and contracts in progress | 3 | €2,860 | €23,324 | +€20,465 | +715.6% |
| Stocks | 30/36 | €2,860 | €23,324 | +€20,465 | +715.6% |
| Amounts receivable within one year | 40/41 | €299,171 | €319,895 | +€20,724 | +6.9% |
| Trade receivables | 40 | €198,580 | €197,811 | -€770 | -0.4% |
| Other amounts receivable | 41 | €100,591 | €122,085 | +€21,494 | +21.4% |
| Cash at bank and in hand | 54/58 | €14,844 | - | -€14,844 | |
| Deferred charges and accrued income | 490/1 | €15,062 | €6,277 | -€8,784 | -58.3% |
| Total equity and liabilities | 10/49 | €490,283 | €481,807 | -€8,476 | -1.7% |
| Equity | 10/15 | €17,018 | €3,737 | -€13,281 | -78.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,252 | €2,252 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €392 | - | -€392 | |
| Distributable reserves | 133 | - | €392 | +€392 | |
| Profit (loss) carried forward | 14 | €8,566 | -€4,715 | -€13,281 | |
| Amounts payable | 17/49 | €473,265 | €478,070 | +€4,805 | +1.0% |
| Amounts payable after more than one year | 17 | €3,280 | - | -€3,280 | |
| Financial debts | 170/4 | €3,280 | - | -€3,280 | |
| Amounts payable within one year | 42/48 | €469,985 | €475,634 | +€5,649 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €29,702 | €14,762 | -€14,940 | -50.3% |
| Financial debts | 43 | - | €18,901 | +€18,901 | |
| Credit institutions | 430/8 | - | €18,901 | +€18,901 | |
| Trade debts | 44 | €371,620 | €351,101 | -€20,519 | -5.5% |
| Suppliers | 440/4 | €371,620 | €351,101 | -€20,519 | -5.5% |
| Taxes, remuneration and social security | 45 | €68,663 | €90,870 | +€22,207 | +32.3% |
| Taxes | 450/3 | €33,715 | €38,570 | +€4,855 | +14.4% |
| Remuneration and social security | 454/9 | €34,948 | €52,300 | +€17,352 | +49.7% |
| Accrued charges and deferred income | 492/3 | - | €2,436 | +€2,436 | |
| Remuneration, social security and pensions | 62 | €270,580 | €311,563 | +€40,983 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,657 | €31,212 | -€13,445 | -30.1% |
| Other operating charges | 640/8 | €6,627 | €7,805 | +€1,178 | +17.8% |
| Non-recurring operating charges | 66A | €166 | €7,017 | +€6,851 | +4124.2% |
| Gross operating margin | 9900 | €344,629 | €356,180 | +€11,551 | +3.4% |
| Operating profit (loss) | 9901 | €22,598 | -€1,418 | -€24,016 | |
| Financial income | 75/76B | €132 | €18 | -€114 | -86.2% |
| Recurring financial income | 75 | €132 | €18 | -€114 | -86.2% |
| Financial charges | 65/66B | €5,719 | €5,847 | +€128 | +2.2% |
| Recurring financial charges | 65 | €5,719 | €5,847 | +€128 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €17,012 | -€7,247 | -€24,259 | |
| Income taxes | 67/77 | €9,236 | €6,034 | -€3,202 | -34.7% |
| Profit (loss) for the period | 9904 | €7,776 | -€13,281 | -€21,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,776 | -€13,281 | -€21,057 |
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 28 September 2026 via checked.be.