AUDISA: 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.
AUDISA
Largest movements
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Cash +€73,705
up €73,705 (+459.1%), from €16,054 to €89,759
mainly Current investments (+€75,000) and Other debts (+€33,222)
- Receivables within one year +€13,406
up €13,406 (+129.6%), from €10,341 to €23,748
of which Other amounts receivable: +€10,326
- Other debts +€33,222
up €33,222 (+984.5%), from €3,374 to €36,596
- Reserves -€27,153
down €27,153 (-29.3%), from €92,583 to €65,429
- Tax, wage and social debts +€5,346
up €5,346 (+84.4%), from €6,332 to €11,678
of which Taxes: +€5,189
- Gross operating margin +€13,844
up €13,844 (+54.7%), from €25,310 to €39,153
- Taxes +€3,319
up €3,319 (+247.3%), from €1,342 to €4,661
- Financial income -€1,021
down €1,021 (-46.4%), from €2,200 to €1,179
- Staff costs +€695
up €695 (+2.9%), from €24,296 to €24,991
- Other operating charges +€533
up €533 (+208.9%), from €255 to €788
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 | €102,566 | €114,325 | +€11,759 | +11.5% |
| Fixed assets | 21/28 | €899 | €505 | -€394 | -43.8% |
| Tangible fixed assets | 22/27 | €899 | €505 | -€394 | -43.8% |
| Furniture and vehicles | 24 | €899 | €505 | -€394 | -43.8% |
| Current assets | 29/58 | €101,666 | €113,820 | +€12,154 | +12.0% |
| Amounts receivable within one year | 40/41 | €10,341 | €23,748 | +€13,406 | +129.6% |
| Trade receivables | 40 | €8,034 | €11,115 | +€3,080 | +38.3% |
| Other amounts receivable | 41 | €2,307 | €12,633 | +€10,326 | +447.6% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,054 | €89,759 | +€73,705 | +459.1% |
| Deferred charges and accrued income | 490/1 | €271 | €313 | +€42 | +15.6% |
| Total equity and liabilities | 10/49 | €102,566 | €114,325 | +€11,759 | +11.5% |
| Equity | 10/15 | €92,583 | €65,429 | -€27,153 | -29.3% |
| Reserves | 13 | €92,583 | €65,429 | -€27,153 | -29.3% |
| Distributable reserves | 133 | €92,583 | €65,429 | -€27,153 | -29.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,983 | €48,896 | +€38,913 | +389.8% |
| Amounts payable within one year | 42/48 | €9,983 | €48,896 | +€38,913 | +389.8% |
| Trade debts | 44 | €277 | €622 | +€345 | +124.9% |
| Suppliers | 440/4 | €277 | €622 | +€345 | +124.9% |
| Taxes, remuneration and social security | 45 | €6,332 | €11,678 | +€5,346 | +84.4% |
| Taxes | 450/3 | €3,488 | €8,677 | +€5,189 | +148.7% |
| Remuneration and social security | 454/9 | €2,844 | €3,001 | +€157 | +5.5% |
| Other amounts payable | 47/48 | €3,374 | €36,596 | +€33,222 | +984.5% |
| Remuneration, social security and pensions | 62 | €24,296 | €24,991 | +€695 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €394 | = | 0.0% |
| Other operating charges | 640/8 | €255 | €788 | +€533 | +208.9% |
| Gross operating margin | 9900 | €25,310 | €39,153 | +€13,844 | +54.7% |
| Operating profit (loss) | 9901 | €364 | €12,980 | +€12,616 | +3464.8% |
| Financial income | 75/76B | €2,200 | €1,179 | -€1,021 | -46.4% |
| Recurring financial income | 75 | €2,200 | €1,179 | -€1,021 | -46.4% |
| Financial charges | 65/66B | €97 | €56 | -€41 | -42.1% |
| Recurring financial charges | 65 | €97 | €56 | -€41 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €2,467 | €14,103 | +€11,636 | +471.7% |
| Income taxes | 67/77 | €1,342 | €4,661 | +€3,319 | +247.3% |
| Profit (loss) for the period | 9904 | €1,125 | €9,443 | +€8,317 | +739.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,125 | €9,443 | +€8,317 | +739.2% |
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.