AUDITION CONSULT: 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.
AUDITION CONSULT
Largest movements
- Receivables within one year -€13,880
down €13,880 (-39.3%), from €35,344 to €21,464
of which Trade receivables: -€11,584
- Cash +€7,382
up €7,382 (+10.8%), from €68,538 to €75,921
mainly Receivables within one year (+€13,880) and Tax, wage and social debts (+€1,052)
- Stocks and contracts +€2,642
up €2,642 (+21.7%), from €12,154 to €14,796
- Reserves -€2,251
down €2,251 (-2.3%), from €96,144 to €93,893
- Other debts -€1,862
down €1,862 (-35.8%), from €5,202 to €3,340
- Gross operating margin -€6,726
down €6,726, from €6,249 to -€477
- Taxes -€1,590
down €1,590 (-69.8%), from €2,276 to €686
- Other operating charges +€383
up €383 (+53.7%), from €712 to €1,095
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 | €116,563 | €112,850 | -€3,713 | -3.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €116,513 | €112,800 | -€3,713 | -3.2% |
| Stocks and contracts in progress | 3 | €12,154 | €14,796 | +€2,642 | +21.7% |
| Stocks | 30/36 | €12,154 | €14,796 | +€2,642 | +21.7% |
| Amounts receivable within one year | 40/41 | €35,344 | €21,464 | -€13,880 | -39.3% |
| Trade receivables | 40 | €33,048 | €21,464 | -€11,584 | -35.1% |
| Other amounts receivable | 41 | €2,296 | - | -€2,296 | |
| Cash at bank and in hand | 54/58 | €68,538 | €75,921 | +€7,382 | +10.8% |
| Deferred charges and accrued income | 490/1 | €477 | €620 | +€143 | +29.9% |
| Total equity and liabilities | 10/49 | €116,563 | €112,850 | -€3,713 | -3.2% |
| Equity | 10/15 | €102,344 | €100,093 | -€2,251 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,144 | €93,893 | -€2,251 | -2.3% |
| Distributable reserves | 133 | €96,144 | €93,893 | -€2,251 | -2.3% |
| Amounts payable | 17/49 | €14,219 | €12,758 | -€1,462 | -10.3% |
| Amounts payable within one year | 42/48 | €14,219 | €12,758 | -€1,462 | -10.3% |
| Trade debts | 44 | €9,017 | €8,015 | -€1,002 | -11.1% |
| Suppliers | 440/4 | €9,017 | €8,015 | -€1,002 | -11.1% |
| Advances received on contracts in progress | 46 | - | €350 | +€350 | |
| Taxes, remuneration and social security | 45 | - | €1,052 | +€1,052 | |
| Taxes | 450/3 | - | €1,052 | +€1,052 | |
| Other amounts payable | 47/48 | €5,202 | €3,340 | -€1,862 | -35.8% |
| Other operating charges | 640/8 | €712 | €1,095 | +€383 | +53.7% |
| Gross operating margin | 9900 | €6,249 | -€477 | -€6,726 | |
| Operating profit (loss) | 9901 | €5,537 | -€1,572 | -€7,108 | |
| Financial income | 75/76B | €5 | €7 | +€2 | +48.0% |
| Recurring financial income | 75 | €5 | €7 | +€2 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €5,541 | -€1,565 | -€7,106 | |
| Income taxes | 67/77 | €2,276 | €686 | -€1,590 | -69.8% |
| Profit (loss) for the period | 9904 | €3,265 | -€2,251 | -€5,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,265 | -€2,251 | -€5,516 |
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 14 October 2026 via checked.be.