AUDITA: 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.
AUDITA
Largest movements
- Cash +€46,703
up €46,703 (+146%), from €32,095 to €78,797
mainly Net result for the year (+€73,981) and Other debts (+€40,081)
- Tangible fixed assets -€25,778
down €25,778 (-5.8%), from €446,635 to €420,858
of which Other tangible fixed assets: -€14,689
- Receivables within one year +€19,410
up €19,410 (+86.9%), from €22,336 to €41,745
- Other debts +€40,081
up €40,081 (+79.0%), from €50,735 to €90,816
- Debts after one year -€20,912
down €20,912 (-5.7%), from €367,422 to €346,510
- Tax, wage and social debts +€11,691
up €11,691 (+60.6%), from €19,284 to €30,975
of which Taxes: +€9,191
- Gross operating margin +€17,013
up €17,013 (+14.8%), from €114,628 to €131,641
- Other operating charges +€2,097
up €2,097 (+189%), from €1,112 to €3,209
- Financial income -€1,906
down €1,906 (-99.8%), from €1,910 to €4
- Taxes +€1,705
up €1,705 (+9.6%), from €17,727 to €19,432
- Financial charges +€1,651
up €1,651 (+21.7%), from €7,594 to €9,246
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 | €501,066 | €541,400 | +€40,335 | +8.0% |
| Fixed assets | 21/28 | €446,635 | €420,858 | -€25,778 | -5.8% |
| Tangible fixed assets | 22/27 | €446,635 | €420,858 | -€25,778 | -5.8% |
| Land and buildings | 22 | €110,924 | €102,538 | -€8,386 | -7.6% |
| Plant, machinery and equipment | 23 | €1,306 | €875 | -€431 | -33.0% |
| Furniture and vehicles | 24 | €4,104 | €1,833 | -€2,272 | -55.3% |
| Other tangible fixed assets | 26 | €330,301 | €315,612 | -€14,689 | -4.4% |
| Current assets | 29/58 | €54,430 | €120,543 | +€66,112 | +121% |
| Amounts receivable within one year | 40/41 | €22,336 | €41,745 | +€19,410 | +86.9% |
| Trade receivables | 40 | €22,336 | €41,745 | +€19,410 | +86.9% |
| Cash at bank and in hand | 54/58 | €32,095 | €78,797 | +€46,703 | +146% |
| Total equity and liabilities | 10/49 | €501,066 | €541,400 | +€40,335 | +8.0% |
| Equity | 10/15 | €43,832 | €42,813 | -€1,019 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,232 | €24,213 | -€1,019 | -4.0% |
| Distributable reserves | 133 | €25,232 | €24,213 | -€1,019 | -4.0% |
| Amounts payable | 17/49 | €457,234 | €498,587 | +€41,353 | +9.0% |
| Amounts payable after more than one year | 17 | €367,422 | €346,510 | -€20,912 | -5.7% |
| Financial debts | 170/4 | €367,422 | €346,510 | -€20,912 | -5.7% |
| Amounts payable within one year | 42/48 | €89,812 | €148,974 | +€59,162 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €18,872 | €20,912 | +€2,040 | +10.8% |
| Trade debts | 44 | €922 | €6,272 | +€5,350 | +580% |
| Suppliers | 440/4 | €922 | €6,272 | +€5,350 | +580% |
| Taxes, remuneration and social security | 45 | €19,284 | €30,975 | +€11,691 | +60.6% |
| Taxes | 450/3 | €19,284 | €28,475 | +€9,191 | +47.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €50,735 | €90,816 | +€40,081 | +79.0% |
| Accrued charges and deferred income | 492/3 | - | €3,103 | +€3,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,778 | €25,778 | = | 0.0% |
| Other operating charges | 640/8 | €1,112 | €3,209 | +€2,097 | +189% |
| Gross operating margin | 9900 | €114,628 | €131,641 | +€17,013 | +14.8% |
| Operating profit (loss) | 9901 | €87,738 | €102,655 | +€14,916 | +17.0% |
| Financial income | 75/76B | €1,910 | €4 | -€1,906 | -99.8% |
| Recurring financial income | 75 | €1,910 | €4 | -€1,906 | -99.8% |
| Financial charges | 65/66B | €7,594 | €9,246 | +€1,651 | +21.7% |
| Recurring financial charges | 65 | €7,594 | €9,246 | +€1,651 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €82,054 | €93,413 | +€11,359 | +13.8% |
| Income taxes | 67/77 | €17,727 | €19,432 | +€1,705 | +9.6% |
| Profit (loss) for the period | 9904 | €64,327 | €73,981 | +€9,654 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,327 | €73,981 | +€9,654 | +15.0% |
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.