AUDIT-MANAGEMENT: 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.
AUDIT-MANAGEMENT
Largest movements
- Cash -€42
down €42 (-1.6%), from €2,557 to €2,515
mainly Net result for the year (-€169)
- Profit (loss) carried forward -€169
down €169 (-0.1%), from -€177,449 to -€177,618
- Other debts +€127
up €127 (+0.1%), from €163,311 to €163,438
- Other operating charges -€696
down €696 (-84.5%), from €823 to €127
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,557 | €2,515 | -€42 | -1.6% |
| Current assets | 29/58 | €2,557 | €2,515 | -€42 | -1.6% |
| Cash at bank and in hand | 54/58 | €2,557 | €2,515 | -€42 | -1.6% |
| Total equity and liabilities | 10/49 | €2,557 | €2,515 | -€42 | -1.6% |
| Equity | 10/15 | -€162,449 | -€162,618 | -€169 | -0.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,449 | -€177,618 | -€169 | -0.1% |
| Amounts payable | 17/49 | €165,006 | €165,133 | +€127 | +0.1% |
| Amounts payable within one year | 42/48 | €165,006 | €165,133 | +€127 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,695 | €1,695 | = | 0.0% |
| Taxes | 450/3 | €1,695 | €1,695 | = | 0.0% |
| Other amounts payable | 47/48 | €163,311 | €163,438 | +€127 | +0.1% |
| Other operating charges | 640/8 | €823 | €127 | -€696 | -84.5% |
| Operating profit (loss) | 9901 | -€823 | -€127 | +€696 | +84.5% |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.1% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€865 | -€169 | +€696 | +80.4% |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€879 | -€169 | +€709 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€879 | -€169 | +€709 | +80.7% |
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 4 October 2026 via checked.be.