AUDITOOR: what changed
Two fiscal 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.
AUDITOOR
Largest movements
- Cash -€43,733
down €43,733 (-60.7%), from €72,003 to €28,270
mainly Tax, wage and social debts (-€17,263) and Net result for the year (-€12,233)
- Receivables within one year +€6,276
up €6,276 (+38.5%), from €16,298 to €22,575
- Tax, wage and social debts -€17,263
down €17,263 (-67.7%), from €25,498 to €8,235
of which Remuneration and social security: -€17,490
- Profit (loss) carried forward -€12,233
down €12,233 (-83.7%), from -€14,614 to -€26,847
- Other debts -€5,759
down €5,759 (-45.8%), from €12,587 to €6,827
- Trade debts -€2,118
down €2,118 (-15.5%), from €13,643 to €11,525
- Staff costs +€27,718
new in 2024: €27,718
- Gross operating margin +€25,397
up €25,397, from -€4,745 to €20,652
- Financial charges +€3,240
up €3,240 (+1378.1%), from €235 to €3,475
- Financial income -€771
down €771 (-81.3%), from €948 to €178
- Other operating charges +€404
up €404 (+40.6%), from €996 to €1,400
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,535 | €52,161 | -€37,374 | -41.7% |
| Fixed assets | 21/28 | €523 | €228 | -€294 | -56.3% |
| Tangible fixed assets | 22/27 | €498 | €203 | -€294 | -59.2% |
| Furniture and vehicles | 24 | €498 | €203 | -€294 | -59.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €89,012 | €51,933 | -€37,079 | -41.7% |
| Amounts receivable within one year | 40/41 | €16,298 | €22,575 | +€6,276 | +38.5% |
| Trade receivables | 40 | €16,298 | €22,575 | +€6,276 | +38.5% |
| Cash at bank and in hand | 54/58 | €72,003 | €28,270 | -€43,733 | -60.7% |
| Deferred charges and accrued income | 490/1 | €711 | €1,089 | +€378 | +53.2% |
| Total equity and liabilities | 10/49 | €89,535 | €52,161 | -€37,374 | -41.7% |
| Equity | 10/15 | €37,806 | €25,573 | -€12,233 | -32.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,220 | €46,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,360 | €44,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,614 | -€26,847 | -€12,233 | -83.7% |
| Amounts payable | 17/49 | €51,728 | €26,588 | -€25,141 | -48.6% |
| Amounts payable within one year | 42/48 | €51,728 | €26,588 | -€25,141 | -48.6% |
| Trade debts | 44 | €13,643 | €11,525 | -€2,118 | -15.5% |
| Suppliers | 440/4 | €13,643 | €11,525 | -€2,118 | -15.5% |
| Taxes, remuneration and social security | 45 | €25,498 | €8,235 | -€17,263 | -67.7% |
| Taxes | 450/3 | €334 | €561 | +€227 | +68.0% |
| Remuneration and social security | 454/9 | €25,164 | €7,674 | -€17,490 | -69.5% |
| Other amounts payable | 47/48 | €12,587 | €6,827 | -€5,759 | -45.8% |
| Non-recurring operating income | 76A | - | €13,800 | +€13,800 | |
| Remuneration, social security and pensions | 62 | - | €27,718 | +€27,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €294 | -€189 | -39.0% |
| Other operating charges | 640/8 | €996 | €1,400 | +€404 | +40.6% |
| Gross operating margin | 9900 | -€4,745 | €20,652 | +€25,397 | |
| Operating profit (loss) | 9901 | -€6,224 | -€8,760 | -€2,536 | -40.7% |
| Financial income | 75/76B | €948 | €178 | -€771 | -81.3% |
| Recurring financial income | 75 | €948 | €178 | -€771 | -81.3% |
| Financial charges | 65/66B | €235 | €3,475 | +€3,240 | +1378.1% |
| Recurring financial charges | 65 | €235 | €3,475 | +€3,240 | +1378.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,511 | -€12,058 | -€6,547 | -118.8% |
| Income taxes | 67/77 | €313 | €175 | -€138 | -44.0% |
| Profit (loss) for the period | 9904 | -€5,824 | -€12,233 | -€6,409 | -110.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,824 | -€12,233 | -€6,409 | -110.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.