Audit Oculus: 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 Oculus
Largest movements
- Cash -€27,907
down €27,907 (-25.6%), from €109,116 to €81,209
mainly Contributions, distributions and other (-€125,000) and Tax, wage and social debts (-€16,001)
- Tangible fixed assets -€1,750
down €1,750 (-29.3%), from €5,969 to €4,220
- Profit (loss) carried forward -€59,335
down €59,335 (-70.9%), from €83,663 to €24,328
- Other debts +€45,461
up €45,461 (+1,329%), from €3,422 to €48,883
- Tax, wage and social debts -€16,001
down €16,001 (-69.2%), from €23,118 to €7,117
- Gross operating margin +€16,246
up €16,246 (+23.3%), from €69,680 to €85,926
- Financial income -€4,068
down €4,068 (-78.8%), from €5,165 to €1,097
- Taxes +€2,994
up €2,994 (+21.2%), from €14,121 to €17,114
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 | €116,048 | €87,319 | -€28,729 | -24.8% |
| Fixed assets | 21/28 | €5,969 | €4,220 | -€1,750 | -29.3% |
| Tangible fixed assets | 22/27 | €5,969 | €4,220 | -€1,750 | -29.3% |
| Other tangible fixed assets | 26 | €5,969 | €4,220 | -€1,750 | -29.3% |
| Current assets | 29/58 | €110,079 | €83,099 | -€26,980 | -24.5% |
| Amounts receivable within one year | 40/41 | €963 | €1,178 | +€215 | +22.3% |
| Other amounts receivable | 41 | €963 | €1,178 | +€215 | +22.3% |
| Cash at bank and in hand | 54/58 | €109,116 | €81,209 | -€27,907 | -25.6% |
| Deferred charges and accrued income | 490/1 | - | €712 | +€712 | |
| Total equity and liabilities | 10/49 | €116,048 | €87,319 | -€28,729 | -24.8% |
| Equity | 10/15 | €88,663 | €29,328 | -€59,335 | -66.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,663 | €24,328 | -€59,335 | -70.9% |
| Amounts payable | 17/49 | €27,385 | €57,991 | +€30,606 | +112% |
| Amounts payable within one year | 42/48 | €27,385 | €57,991 | +€30,606 | +112% |
| Financial debts | 43 | - | €595 | +€595 | |
| Credit institutions | 430/8 | - | €595 | +€595 | |
| Trade debts | 44 | €845 | €1,395 | +€550 | +65.1% |
| Suppliers | 440/4 | €845 | €1,395 | +€550 | +65.1% |
| Taxes, remuneration and social security | 45 | €23,118 | €7,117 | -€16,001 | -69.2% |
| Taxes | 450/3 | €23,118 | €7,117 | -€16,001 | -69.2% |
| Other amounts payable | 47/48 | €3,422 | €48,883 | +€45,461 | +1,329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €1,750 | +€94 | +5.7% |
| Other operating charges | 640/8 | €801 | €771 | -€30 | -3.8% |
| Gross operating margin | 9900 | €69,680 | €85,926 | +€16,246 | +23.3% |
| Operating profit (loss) | 9901 | €67,223 | €83,406 | +€16,183 | +24.1% |
| Financial income | 75/76B | €5,165 | €1,097 | -€4,068 | -78.8% |
| Recurring financial income | 75 | €5,165 | €1,097 | -€4,068 | -78.8% |
| Financial charges | 65/66B | €961 | €1,724 | +€762 | +79.3% |
| Recurring financial charges | 65 | €961 | €1,724 | +€762 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | €71,427 | €82,779 | +€11,352 | +15.9% |
| Income taxes | 67/77 | €14,121 | €17,114 | +€2,994 | +21.2% |
| Profit (loss) for the period | 9904 | €57,306 | €65,665 | +€8,359 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,306 | €65,665 | +€8,359 | +14.6% |
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 18 October 2026 via checked.be.