Audit Energy: 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.
Audit Energy
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash -€184,466
down €184,466 (-84.6%), from €218,096 to €33,630
mainly Other debts (-€441,571) and Contributions, distributions and other (-€120,549)
- Tangible fixed assets -€7,442
down €7,442 (-15.9%), from €46,901 to €39,458
of which Furniture and vehicles: -€6,804
- Other debts -€441,571
down €441,571 (-85.9%), from €513,911 to €72,340
- Gross operating margin -€25,917
down €25,917 (-13.5%), from €191,305 to €165,388
- Financial income +€7,375
new in 2025: €7,375
- Taxes -€3,299
down €3,299 (-8.2%), from €40,240 to €36,941
- Write-downs -€2,800
down €2,800, from €1,400 to -€1,400
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.
Derived cash bridge
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 | €544,808 | €99,183 | -€445,624 | -81.8% |
| Fixed assets | 21/28 | €46,901 | €39,458 | -€7,442 | -15.9% |
| Tangible fixed assets | 22/27 | €46,901 | €39,458 | -€7,442 | -15.9% |
| Plant, machinery and equipment | 23 | €1,557 | €1,378 | -€180 | -11.5% |
| Furniture and vehicles | 24 | €44,253 | €37,449 | -€6,804 | -15.4% |
| Other tangible fixed assets | 26 | €1,091 | €632 | -€459 | -42.1% |
| Current assets | 29/58 | €497,907 | €59,725 | -€438,182 | -88.0% |
| Amounts receivable within one year | 40/41 | €27,589 | €23,584 | -€4,005 | -14.5% |
| Trade receivables | 40 | €19,656 | €18,304 | -€1,353 | -6.9% |
| Other amounts receivable | 41 | €7,933 | €5,280 | -€2,653 | -33.4% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €218,096 | €33,630 | -€184,466 | -84.6% |
| Deferred charges and accrued income | 490/1 | €2,222 | €2,511 | +€289 | +13.0% |
| Total equity and liabilities | 10/49 | €544,808 | €99,183 | -€445,624 | -81.8% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €534,808 | €89,183 | -€445,624 | -83.3% |
| Amounts payable within one year | 42/48 | €532,948 | €88,198 | -€444,750 | -83.5% |
| Trade debts | 44 | €161 | €428 | +€268 | +167% |
| Suppliers | 440/4 | €161 | €428 | +€268 | +167% |
| Taxes, remuneration and social security | 45 | €18,877 | €15,430 | -€3,446 | -18.3% |
| Taxes | 450/3 | €18,877 | €15,430 | -€3,446 | -18.3% |
| Other amounts payable | 47/48 | €513,911 | €72,340 | -€441,571 | -85.9% |
| Accrued charges and deferred income | 492/3 | €1,859 | €985 | -€875 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,902 | €15,243 | -€659 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,400 | -€1,400 | -€2,800 | |
| Other operating charges | 640/8 | €1,343 | €566 | -€778 | -57.9% |
| Non-recurring operating charges | 66A | - | €614 | +€614 | |
| Gross operating margin | 9900 | €191,305 | €165,388 | -€25,917 | -13.5% |
| Operating profit (loss) | 9901 | €172,661 | €150,366 | -€22,295 | -12.9% |
| Financial income | 75/76B | - | €7,375 | +€7,375 | |
| Recurring financial income | 75 | - | €7,375 | +€7,375 | |
| Financial charges | 65/66B | €189 | €251 | +€62 | +32.7% |
| Recurring financial charges | 65 | €189 | €251 | +€62 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €172,471 | €157,489 | -€14,982 | -8.7% |
| Income taxes | 67/77 | €40,240 | €36,941 | -€3,299 | -8.2% |
| Profit (loss) for the period | 9904 | €132,232 | €120,549 | -€11,683 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €132,232 | €120,549 | -€11,683 | -8.8% |
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 31 October 2026 via checked.be.