AUDIT-Manager: 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-Manager
Largest movements
- Cash -€111,829
down €111,829 (-52.6%), from €212,724 to €100,895
mainly Other debts (-€114,000) and Contributions, distributions and other (-€91,000)
- Receivables within one year +€3,741
up €3,741 (+95.8%), from €3,905 to €7,646
of which Other amounts receivable: +€3,494
- Other debts -€114,000
down €114,000 (-55.6%), from €205,000 to €91,000
- Tax, wage and social debts +€7,824
up €7,824 (+609%), from €1,286 to €9,110
- Taxes -€7,763
down €7,763 (-25.2%), from €30,792 to €23,029
- Gross operating margin -€4,602
down €4,602 (-3.9%), from €117,642 to €113,040
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 | €216,629 | €108,541 | -€108,088 | -49.9% |
| Current assets | 29/58 | €216,629 | €108,541 | -€108,088 | -49.9% |
| Amounts receivable within one year | 40/41 | €3,905 | €7,646 | +€3,741 | +95.8% |
| Trade receivables | 40 | €3,670 | €3,917 | +€247 | +6.7% |
| Other amounts receivable | 41 | €235 | €3,729 | +€3,494 | +1,484% |
| Cash at bank and in hand | 54/58 | €212,724 | €100,895 | -€111,829 | -52.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €216,629 | €108,541 | -€108,088 | -49.9% |
| Equity | 10/15 | €8,844 | €6,931 | -€1,913 | -21.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,844 | €931 | -€1,913 | -67.3% |
| Amounts payable | 17/49 | €207,786 | €101,610 | -€106,176 | -51.1% |
| Amounts payable within one year | 42/48 | €206,286 | €100,110 | -€106,176 | -51.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,286 | €9,110 | +€7,824 | +609% |
| Taxes | 450/3 | €1,286 | €9,110 | +€7,824 | +609% |
| Other amounts payable | 47/48 | €205,000 | €91,000 | -€114,000 | -55.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €780 | +€392 | +101% |
| Gross operating margin | 9900 | €117,642 | €113,040 | -€4,602 | -3.9% |
| Operating profit (loss) | 9901 | €117,255 | €112,260 | -€4,994 | -4.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €171 | €146 | -€26 | -15.0% |
| Recurring financial charges | 65 | €171 | €146 | -€26 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €117,083 | €112,117 | -€4,967 | -4.2% |
| Income taxes | 67/77 | €30,792 | €23,029 | -€7,763 | -25.2% |
| Profit (loss) for the period | 9904 | €86,292 | €89,087 | +€2,796 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,292 | €89,087 | +€2,796 | +3.2% |
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 26 October 2026 via checked.be.