AUDITION CONFORT: what changed
What changed
AUDITION CONFORT
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
filed annual accounts (NBB)
Net result for the year
€296,976
2024 · €462,894-€165,918
Equity
€3.0m
2024 · €2.9m+€146,976
Cash
€1.3m
2024 · €1.5m-€146,129
Balance sheet total
€4.0m
2024 · €3.7m+€329,305
Largest movements
Assets
- Receivables after one year +€200,000
up €200,000 (+136%), from €146,687 to €346,687
- Cash -€146,129
down €146,129 (-9.8%), from €1.5m to €1.3m
mainly Investment in fixed assets (net) (-€241,339) and Receivables after one year (-€200,000)
- Financial fixed assets +€104,782
up €104,782 (+42.0%), from €249,413 to €354,195
- Receivables within one year +€53,625
up €53,625 (+10.4%), from €514,152 to €567,777
of which Other amounts receivable: +€96,693
Equity and liabilities
- Tax, wage and social debts +€147,504
up €147,504 (+39.6%), from €372,703 to €520,206
of which Remuneration and social security: +€138,144
- Other debts +€108,952
up €108,952 (+134%), from €81,048 to €190,000
- Reserves +€96,976
up €96,976 (+8.0%), from €1.2m to €1.3m
of which Tax-exempt reserves: +€168,400
- Profit (loss) carried forward +€50,000
up €50,000 (+3.0%), from €1.7m to €1.7m
Income statement
- Staff costs +€296,080
up €296,080 (+18.5%), from €1.6m to €1.9m
- Purchases and services +€196,282
up €196,282 (+8.4%), from €2.3m to €2.5m
- Turnover +€185,310
up €185,310 (+3.9%), from €4.7m to €4.9m
- Write-downs -€80,115
down €80,115, from €32,821 to -€47,294
- Taxes -€63,810
down €63,810 (-33.0%), from €193,249 to €129,439
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€462,894
Gross operating margin
-€23,652
Staff costs
-€296,080
Depreciation
-€31,956
Write-downs
+€80,115
Other operating charges
+€33,007
Other operating items
-€1,288
Financial income
+€14,070
Financial charges
-€3,943
Taxes
+€63,810
Result 2025
€296,976
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€319,256
Investment
-€275,386
Financing
-€190,000
Cash 2024
€1.5m
From operations (derived)
+€319,256
Net result for the year
+€296,976
Depreciation
+€108,158
Receivables after one year
-€200,000
Stocks and contracts
-€17,767
Receivables within one year
-€53,625
Deferred charges and accrued income
-€36,815
Trade debts
-€38,978
Tax, wage and social debts
+€147,504
Other debts
+€108,952
Accrued charges and deferred income
+€4,851
Investment (derived)
-€275,386
Investment in fixed assets (net)
-€241,339
Current investments
-€34,047
Financing
-€190,000
Short-term financial debts
-€40,000
Contributions, distributions and other
-€150,000
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,677,773 | €4,007,078 | +€329,305 | +9.0% |
| Fixed assets | 21/28 | €576,034 | €709,214 | +€133,181 | +23.1% |
| Intangible fixed assets | 21 | €898 | €3,917 | +€3,019 | +336% |
| Tangible fixed assets | 22/27 | €325,722 | €351,102 | +€25,380 | +7.8% |
| Plant, machinery and equipment | 23 | €68,983 | €68,723 | -€259 | -0.4% |
| Furniture and vehicles | 24 | €127,707 | €129,573 | +€1,866 | +1.5% |
| Other tangible fixed assets | 26 | €129,032 | €152,806 | +€23,773 | +18.4% |
| Financial fixed assets | 28 | €249,413 | €354,195 | +€104,782 | +42.0% |
| Current assets | 29/58 | €3,101,739 | €3,297,864 | +€196,124 | +6.3% |
| Amounts receivable after more than one year | 29 | €146,687 | €346,687 | +€200,000 | +136% |
| Other amounts receivable | 291 | €146,687 | €346,687 | +€200,000 | +136% |
| Stocks and contracts in progress | 3 | €510,560 | €528,327 | +€17,767 | +3.5% |
| Stocks | 30/36 | €510,560 | €528,327 | +€17,767 | +3.5% |
| Amounts receivable within one year | 40/41 | €514,152 | €567,777 | +€53,625 | +10.4% |
| Trade receivables | 40 | €488,577 | €445,510 | -€43,068 | -8.8% |
| Other amounts receivable | 41 | €25,575 | €122,268 | +€96,693 | +378% |
| Current investments | 50/53 | €410,446 | €444,492 | +€34,047 | +8.3% |
| Cash at bank and in hand | 54/58 | €1,486,008 | €1,339,879 | -€146,129 | -9.8% |
| Deferred charges and accrued income | 490/1 | €33,886 | €70,701 | +€36,815 | +109% |
| Total equity and liabilities | 10/49 | €3,677,773 | €4,007,078 | +€329,305 | +9.0% |
| Equity | 10/15 | €2,877,550 | €3,024,526 | +€146,976 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,208,950 | €1,305,926 | +€96,976 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €378,900 | €547,300 | +€168,400 | +44.4% |
| Distributable reserves | 133 | €828,190 | €756,766 | -€71,424 | -8.6% |
| Profit (loss) carried forward | 14 | €1,650,000 | €1,700,000 | +€50,000 | +3.0% |
| Amounts payable | 17/49 | €800,223 | €982,552 | +€182,329 | +22.8% |
| Amounts payable within one year | 42/48 | €773,131 | €950,608 | +€177,478 | +23.0% |
| Financial debts | 43 | €40,000 | €0 | -€40,000 | -100% |
| Credit institutions | 430/8 | €40,000 | €0 | -€40,000 | -100% |
| Trade debts | 44 | €279,380 | €240,402 | -€38,978 | -14.0% |
| Suppliers | 440/4 | €279,380 | €240,402 | -€38,978 | -14.0% |
| Taxes, remuneration and social security | 45 | €372,703 | €520,206 | +€147,504 | +39.6% |
| Taxes | 450/3 | €145,471 | €154,830 | +€9,360 | +6.4% |
| Remuneration and social security | 454/9 | €227,232 | €365,376 | +€138,144 | +60.8% |
| Other amounts payable | 47/48 | €81,048 | €190,000 | +€108,952 | +134% |
| Accrued charges and deferred income | 492/3 | €27,092 | €31,944 | +€4,851 | +17.9% |
| Turnover | 70 | €4,735,857 | €4,921,167 | +€185,310 | +3.9% |
| Non-recurring operating income | 76A | €11,886 | €10,000 | -€1,886 | -15.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,343,148 | €2,539,430 | +€196,282 | +8.4% |
| Remuneration, social security and pensions | 62 | €1,601,118 | €1,897,198 | +€296,080 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,202 | €108,158 | +€31,956 | +41.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,821 | -€47,294 | -€80,115 | |
| Other operating charges | 640/8 | €101,488 | €68,480 | -€33,007 | -32.5% |
| Non-recurring operating charges | 66A | - | €1,288 | +€1,288 | |
| Gross operating margin | 9900 | €2,441,649 | €2,417,998 | -€23,652 | -1.0% |
| Operating profit (loss) | 9901 | €630,021 | €390,167 | -€239,854 | -38.1% |
| Financial income | 75/76B | €34,439 | €48,509 | +€14,070 | +40.9% |
| Recurring financial income | 75 | €28,906 | €35,518 | +€6,612 | +22.9% |
| Non-recurring financial income | 76B | €5,534 | €12,991 | +€7,458 | +135% |
| Financial charges | 65/66B | €8,317 | €12,261 | +€3,943 | +47.4% |
| Recurring financial charges | 65 | €8,317 | €12,261 | +€3,943 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €656,143 | €426,415 | -€229,728 | -35.0% |
| Income taxes | 67/77 | €193,249 | €129,439 | -€63,810 | -33.0% |
| Profit (loss) for the period | 9904 | €462,894 | €296,976 | -€165,918 | -35.8% |
| Transfer from tax-exempt reserves | 789 | €168,400 | - | -€168,400 | |
| Transfer to tax-exempt reserves | 689 | €168,400 | €168,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €462,894 | €128,576 | -€334,318 | -72.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.