AUDITORIUM NIVELLES: 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.
AUDITORIUM NIVELLES
Largest movements
- Receivables within one year -€10,235
down €10,235 (-22.7%), from €45,065 to €34,831
of which Trade receivables: -€9,585
- Cash -€4,127
down €4,127 (-45.3%), from €9,102 to €4,976
mainly Trade debts (-€20,041)
- Trade debts -€20,041
down €20,041 (-35.6%), from €56,233 to €36,192
- Tax, wage and social debts +€3,985
new in 2025: €3,985
of which Taxes: +€3,147
- Profit (loss) carried forward +€1,515
up €1,515 (+35.1%), from -€4,315 to -€2,801
- Purchases and services -€23,393
down €23,393 (-43.5%), from €53,765 to €30,372
- Gross operating margin +€16,849
up €16,849 (+269%), from €6,263 to €23,112
- Staff costs +€16,118
up €16,118 (+316%), from €5,097 to €21,216
- Turnover -€6,544
down €6,544 (-10.9%), from €60,028 to €53,484
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 | €54,917 | €40,376 | -€14,541 | -26.5% |
| Fixed assets | 21/28 | €750 | €570 | -€180 | -24.0% |
| Tangible fixed assets | 22/27 | €750 | €570 | -€180 | -24.0% |
| Other tangible fixed assets | 26 | €750 | €570 | -€180 | -24.0% |
| Current assets | 29/58 | €54,167 | €39,806 | -€14,361 | -26.5% |
| Amounts receivable within one year | 40/41 | €45,065 | €34,831 | -€10,235 | -22.7% |
| Trade receivables | 40 | €40,783 | €31,198 | -€9,585 | -23.5% |
| Other amounts receivable | 41 | €4,282 | €3,632 | -€650 | -15.2% |
| Cash at bank and in hand | 54/58 | €9,102 | €4,976 | -€4,127 | -45.3% |
| Total equity and liabilities | 10/49 | €54,917 | €40,376 | -€14,541 | -26.5% |
| Equity | 10/15 | -€1,315 | €199 | +€1,515 | |
| 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% |
| Profit (loss) carried forward | 14 | -€4,315 | -€2,801 | +€1,515 | +35.1% |
| Amounts payable | 17/49 | €56,233 | €40,177 | -€16,056 | -28.6% |
| Amounts payable within one year | 42/48 | €56,233 | €40,177 | -€16,056 | -28.6% |
| Trade debts | 44 | €56,233 | €36,192 | -€20,041 | -35.6% |
| Suppliers | 440/4 | €56,233 | €36,192 | -€20,041 | -35.6% |
| Taxes, remuneration and social security | 45 | - | €3,985 | +€3,985 | |
| Taxes | 450/3 | - | €3,147 | +€3,147 | |
| Remuneration and social security | 454/9 | - | €839 | +€839 | |
| Turnover | 70 | €60,028 | €53,484 | -€6,544 | -10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,765 | €30,372 | -€23,393 | -43.5% |
| Remuneration, social security and pensions | 62 | €5,097 | €21,216 | +€16,118 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €180 | -€20 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €126 | +€126 | |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €6,263 | €23,112 | +€16,849 | +269% |
| Operating profit (loss) | 9901 | €866 | €1,590 | +€724 | +83.7% |
| Financial charges | 65/66B | €95 | €75 | -€19 | -20.4% |
| Recurring financial charges | 65 | €95 | €75 | -€19 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €771 | €1,515 | +€744 | +96.5% |
| Profit (loss) for the period | 9904 | €771 | €1,515 | +€744 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €771 | €1,515 | +€744 | +96.5% |
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 18 October 2026 via checked.be.