AUDITR: 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.
AUDITR
Largest movements
- Cash +€116,172
up €116,172 (+67.6%), from €171,963 to €288,135
mainly Net result for the year (+€95,032) and Receivables within one year (+€23,910)
- Receivables within one year -€23,910
down €23,910 (-79.0%), from €30,250 to €6,340
of which Trade receivables: -€30,250
- Tangible fixed assets -€11,519
down €11,519 (-58.7%), from €19,626 to €8,107
of which Furniture and vehicles: -€11,301
- Profit (loss) carried forward +€95,032
up €95,032 (+57.3%), from €165,814 to €260,845
- Tax, wage and social debts -€16,716
down €16,716 (-34.0%), from €49,111 to €32,396
- Gross operating margin +€13,486
up €13,486 (+11.6%), from €116,531 to €130,017
- Taxes +€2,143
up €2,143 (+9.7%), from €22,001 to €24,144
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.
Cash bridge derived
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 | €221,839 | €302,582 | +€80,743 | +36.4% |
| Fixed assets | 21/28 | €19,626 | €8,107 | -€11,519 | -58.7% |
| Tangible fixed assets | 22/27 | €19,626 | €8,107 | -€11,519 | -58.7% |
| Plant, machinery and equipment | 23 | €218 | - | -€218 | |
| Furniture and vehicles | 24 | €19,408 | €8,107 | -€11,301 | -58.2% |
| Current assets | 29/58 | €202,213 | €294,475 | +€92,262 | +45.6% |
| Amounts receivable within one year | 40/41 | €30,250 | €6,340 | -€23,910 | -79.0% |
| Trade receivables | 40 | €30,250 | - | -€30,250 | |
| Other amounts receivable | 41 | - | €6,340 | +€6,340 | |
| Cash at bank and in hand | 54/58 | €171,963 | €288,135 | +€116,172 | +67.6% |
| Total equity and liabilities | 10/49 | €221,839 | €302,582 | +€80,743 | +36.4% |
| Equity | 10/15 | €170,814 | €265,845 | +€95,032 | +55.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,814 | €260,845 | +€95,032 | +57.3% |
| Amounts payable | 17/49 | €51,026 | €36,737 | -€14,289 | -28.0% |
| Amounts payable within one year | 42/48 | €51,026 | €36,737 | -€14,289 | -28.0% |
| Trade debts | 44 | €1,724 | €4,151 | +€2,427 | +140.8% |
| Suppliers | 440/4 | €1,724 | €4,151 | +€2,427 | +140.8% |
| Taxes, remuneration and social security | 45 | €49,111 | €32,396 | -€16,716 | -34.0% |
| Taxes | 450/3 | €49,111 | €32,396 | -€16,716 | -34.0% |
| Other amounts payable | 47/48 | €190 | €190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,621 | €11,519 | -€102 | -0.9% |
| Gross operating margin | 9900 | €116,531 | €130,017 | +€13,486 | +11.6% |
| Operating profit (loss) | 9901 | €104,910 | €118,498 | +€13,588 | +13.0% |
| Financial income | 75/76B | - | €678 | +€678 | |
| Recurring financial income | 75 | - | €678 | +€678 | |
| Profit (loss) for the period before taxes | 9903 | €104,910 | €119,176 | +€14,266 | +13.6% |
| Income taxes | 67/77 | €22,001 | €24,144 | +€2,143 | +9.7% |
| Profit (loss) for the period | 9904 | €82,909 | €95,032 | +€12,123 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,909 | €95,032 | +€12,123 | +14.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.