Audition Expert: 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 Expert
Largest movements
- Cash -€57,738
down €57,738 (-63.0%), from €91,688 to €33,950
mainly Receivables within one year (-€31,842) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€31,842
up €31,842 (+14.2%), from €223,867 to €255,709
of which Trade receivables: +€52,836
- Trade debts -€20,205
down €20,205 (-72.0%), from €28,077 to €7,873
- Other debts -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Profit (loss) carried forward +€11,099
up €11,099 (+4.6%), from €243,330 to €254,429
- Gross operating margin -€26,956
down €26,956 (-22.1%), from €121,996 to €95,041
- Taxes +€20,561
new in 2025: €20,561
- Staff costs +€12,284
up €12,284 (+51.0%), from €24,084 to €36,368
- Other operating charges +€1,453
up €1,453 (+284%), from €511 to €1,964
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 | €315,555 | €292,259 | -€23,296 | -7.4% |
| Fixed assets | 21/28 | - | €2,600 | +€2,600 | |
| Financial fixed assets | 28 | - | €2,600 | +€2,600 | |
| Current assets | 29/58 | €315,555 | €289,659 | -€25,896 | -8.2% |
| Amounts receivable within one year | 40/41 | €223,867 | €255,709 | +€31,842 | +14.2% |
| Trade receivables | 40 | €187,528 | €240,364 | +€52,836 | +28.2% |
| Other amounts receivable | 41 | €36,339 | €15,345 | -€20,994 | -57.8% |
| Cash at bank and in hand | 54/58 | €91,688 | €33,950 | -€57,738 | -63.0% |
| Total equity and liabilities | 10/49 | €315,555 | €292,259 | -€23,296 | -7.4% |
| Equity | 10/15 | €246,630 | €257,729 | +€11,099 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,330 | €254,429 | +€11,099 | +4.6% |
| Amounts payable | 17/49 | €68,925 | €34,530 | -€34,395 | -49.9% |
| Amounts payable within one year | 42/48 | €68,925 | €34,530 | -€34,395 | -49.9% |
| Trade debts | 44 | €28,077 | €7,873 | -€20,205 | -72.0% |
| Suppliers | 440/4 | €28,077 | €7,873 | -€20,205 | -72.0% |
| Taxes, remuneration and social security | 45 | €848 | €1,657 | +€809 | +95.5% |
| Remuneration and social security | 454/9 | €848 | €1,657 | +€809 | +95.5% |
| Other amounts payable | 47/48 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Remuneration, social security and pensions | 62 | €24,084 | €36,368 | +€12,284 | +51.0% |
| Other operating charges | 640/8 | €511 | €1,964 | +€1,453 | +284% |
| Gross operating margin | 9900 | €121,996 | €95,041 | -€26,956 | -22.1% |
| Operating profit (loss) | 9901 | €97,401 | €56,708 | -€40,693 | -41.8% |
| Financial charges | 65/66B | €76 | €48 | -€28 | -36.8% |
| Recurring financial charges | 65 | €76 | €48 | -€28 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €97,325 | €56,660 | -€40,665 | -41.8% |
| Income taxes | 67/77 | - | €20,561 | +€20,561 | |
| Profit (loss) for the period | 9904 | €97,325 | €36,099 | -€61,226 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,325 | €36,099 | -€61,226 | -62.9% |
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 15 October 2026 via checked.be.