AUDITCOM: 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.
What changed
AUDITCOM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€80,531
2024 · €80,983-€452
Equity
€412,785
2024 · €432,256-€19,471
Cash
€31,868
2024 · €24,712+€7,156
Balance sheet total
€1.1m
2024 · €1.1m-€16,948
Largest movements
Assets
- Receivables within one year +€61,579
up €61,579 (+191%), from €32,262 to €93,841
of which Trade receivables: +€35,640
- Receivables after one year -€54,600
down €54,600 (-13.1%), from €416,762 to €362,162
- Tangible fixed assets -€30,250
down €30,250 (-5.0%), from €602,593 to €572,343
of which Land and buildings: -€21,750
Equity and liabilities
- Trade debts +€49,582
up €49,582 (+73.5%), from €67,431 to €117,013
- Debts after one year -€47,127
down €47,127 (-11.0%), from €426,795 to €379,668
- Reserves -€19,500
down €19,500 (-6.4%), from €303,789 to €284,289
of which Distributable reserves: -€19,500
Income statement
- Gross operating margin -€8,848
down €8,848 (-4.9%), from €181,670 to €172,822
- Staff costs -€7,784
no longer reported in 2025 (was €7,784)
- Write-downs -€3,010
down €3,010 (-93.8%), from €3,208 to €198
- Depreciation +€2,874
up €2,874 (+7.4%), from €39,089 to €41,963
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.
Result 2024
€80,983
Gross operating margin
-€8,848
Staff costs
+€7,784
Depreciation
-€2,874
Write-downs
+€3,010
Other operating charges
+€1,391
Other operating items
+€291
Financial income
+€10
Financial charges
-€417
Taxes
-€799
Result 2025
€80,531
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€161,385
Investment
-€11,713
Financing
-€142,516
Cash 2024
€24,712
From operations (derived)
+€161,385
Net result for the year
+€80,531
Depreciation
+€41,963
Receivables after one year
+€54,600
Receivables within one year
-€61,579
Deferred charges and accrued income
+€833
Trade debts
+€49,582
Tax, wage and social debts
-€7,806
Accrued charges and deferred income
+€3,261
Investment (derived)
-€11,713
Investment in fixed assets (net)
-€11,713
Financing
-€142,516
Debts after one year
-€47,127
Current portion of long-term debt
+€4,613
Contributions, distributions and other
-€100,002
Cash 2025
€31,868
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,090,635 | €1,073,687 | -€16,948 | -1.6% |
| Fixed assets | 21/28 | €603,138 | €572,888 | -€30,250 | -5.0% |
| Tangible fixed assets | 22/27 | €602,593 | €572,343 | -€30,250 | -5.0% |
| Land and buildings | 22 | €540,667 | €518,917 | -€21,750 | -4.0% |
| Plant, machinery and equipment | 23 | €317 | €171 | -€146 | -46.1% |
| Furniture and vehicles | 24 | €33,292 | €22,838 | -€10,454 | -31.4% |
| Other tangible fixed assets | 26 | €28,317 | €30,417 | +€2,100 | +7.4% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €487,497 | €500,799 | +€13,302 | +2.7% |
| Amounts receivable after more than one year | 29 | €416,762 | €362,162 | -€54,600 | -13.1% |
| Other amounts receivable | 291 | €416,762 | €362,162 | -€54,600 | -13.1% |
| Amounts receivable within one year | 40/41 | €32,262 | €93,841 | +€61,579 | +191% |
| Trade receivables | 40 | €22,601 | €58,241 | +€35,640 | +158% |
| Other amounts receivable | 41 | €9,661 | €35,600 | +€25,939 | +268% |
| Cash at bank and in hand | 54/58 | €24,712 | €31,868 | +€7,156 | +29.0% |
| Deferred charges and accrued income | 490/1 | €13,761 | €12,928 | -€833 | -6.1% |
| Total equity and liabilities | 10/49 | €1,090,635 | €1,073,687 | -€16,948 | -1.6% |
| Equity | 10/15 | €432,256 | €412,785 | -€19,471 | -4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €303,789 | €284,289 | -€19,500 | -6.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,930 | €38,930 | = | 0.0% |
| Distributable reserves | 133 | €263,000 | €243,500 | -€19,500 | -7.4% |
| Profit (loss) carried forward | 14 | €109,875 | €109,904 | +€29 | 0.0% |
| Amounts payable | 17/49 | €658,379 | €660,902 | +€2,523 | +0.4% |
| Amounts payable after more than one year | 17 | €426,795 | €379,668 | -€47,127 | -11.0% |
| Financial debts | 170/4 | €426,795 | €379,668 | -€47,127 | -11.0% |
| Amounts payable within one year | 42/48 | €231,584 | €277,973 | +€46,389 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €85,329 | €89,942 | +€4,613 | +5.4% |
| Trade debts | 44 | €67,431 | €117,013 | +€49,582 | +73.5% |
| Suppliers | 440/4 | €67,431 | €117,013 | +€49,582 | +73.5% |
| Taxes, remuneration and social security | 45 | €51,699 | €43,893 | -€7,806 | -15.1% |
| Taxes | 450/3 | €51,699 | €43,893 | -€7,806 | -15.1% |
| Other amounts payable | 47/48 | €27,125 | €27,125 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,261 | +€3,261 | |
| Remuneration, social security and pensions | 62 | €7,784 | - | -€7,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,089 | €41,963 | +€2,874 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,208 | €198 | -€3,010 | -93.8% |
| Other operating charges | 640/8 | €7,654 | €6,263 | -€1,391 | -18.2% |
| Non-recurring operating charges | 66A | €345 | €54 | -€291 | -84.3% |
| Gross operating margin | 9900 | €181,670 | €172,822 | -€8,848 | -4.9% |
| Operating profit (loss) | 9901 | €123,590 | €124,344 | +€754 | +0.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €11,929 | €12,346 | +€417 | +3.5% |
| Recurring financial charges | 65 | €11,929 | €12,346 | +€417 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €111,661 | €112,008 | +€347 | +0.3% |
| Income taxes | 67/77 | €30,678 | €31,477 | +€799 | +2.6% |
| Profit (loss) for the period | 9904 | €80,983 | €80,531 | -€452 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,983 | €80,531 | -€452 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.