AUDIUM: 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.
AUDIUM
Largest movements
- Receivables after one year +€175,000
new in 2024: €175,000
- Receivables within one year -€99,034
down €99,034 (-33.0%), from €300,212 to €201,178
of which Trade receivables: -€124,034
- Tangible fixed assets -€58,766
down €58,766 (-29.0%), from €202,618 to €143,852
of which Plant, machinery and equipment: -€50,721
- Deferred charges and accrued income +€57,421
new in 2024: €57,421
- Cash -€15,759
down €15,759 (-12.7%), from €124,172 to €108,413
mainly Receivables after one year (-€175,000) and Debts after one year (-€109,268)
- Profit (loss) carried forward +€114,578
up €114,578 (+54.4%), from €210,638 to €325,216
- Debts after one year -€109,268
down €109,268 (-98.6%), from €110,811 to €1,543
- Current portion of long-term debt +€55,256
up €55,256 (+547.2%), from €10,099 to €65,354
- Trade debts -€30,567
down €30,567 (-57.4%), from €53,217 to €22,650
- Advances received +€18,995
up €18,995 (+2743.7%), from €692 to €19,687
- Gross operating margin +€94,753
up €94,753 (+41.9%), from €226,125 to €320,878
- Taxes +€27,057
up €27,057 (+161.6%), from €16,745 to €43,802
- Staff costs +€3,526
up €3,526 (+9.0%), from €38,973 to €42,499
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 | €682,627 | €733,989 | +€51,362 | +7.5% |
| Fixed assets | 21/28 | €258,243 | €191,977 | -€66,266 | -25.7% |
| Intangible fixed assets | 21 | €51,250 | €43,750 | -€7,500 | -14.6% |
| Tangible fixed assets | 22/27 | €202,618 | €143,852 | -€58,766 | -29.0% |
| Land and buildings | 22 | €14,291 | €12,260 | -€2,031 | -14.2% |
| Plant, machinery and equipment | 23 | €171,467 | €120,745 | -€50,721 | -29.6% |
| Furniture and vehicles | 24 | €16,861 | €10,846 | -€6,014 | -35.7% |
| Financial fixed assets | 28 | €4,375 | €4,375 | = | 0.0% |
| Current assets | 29/58 | €424,384 | €542,013 | +€117,628 | +27.7% |
| Amounts receivable after more than one year | 29 | - | €175,000 | +€175,000 | |
| Other amounts receivable | 291 | - | €175,000 | +€175,000 | |
| Amounts receivable within one year | 40/41 | €300,212 | €201,178 | -€99,034 | -33.0% |
| Trade receivables | 40 | €299,068 | €175,034 | -€124,034 | -41.5% |
| Other amounts receivable | 41 | €1,144 | €26,144 | +€25,000 | +2184.8% |
| Cash at bank and in hand | 54/58 | €124,172 | €108,413 | -€15,759 | -12.7% |
| Deferred charges and accrued income | 490/1 | - | €57,421 | +€57,421 | |
| Total equity and liabilities | 10/49 | €682,627 | €733,989 | +€51,362 | +7.5% |
| Equity | 10/15 | €235,638 | €350,216 | +€114,578 | +48.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,638 | €325,216 | +€114,578 | +54.4% |
| Amounts payable | 17/49 | €446,989 | €383,773 | -€63,216 | -14.1% |
| Amounts payable after more than one year | 17 | €110,811 | €1,543 | -€109,268 | -98.6% |
| Financial debts | 170/4 | €110,811 | €1,543 | -€109,268 | -98.6% |
| Amounts payable within one year | 42/48 | €166,633 | €212,685 | +€46,052 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €10,099 | €65,354 | +€55,256 | +547.2% |
| Trade debts | 44 | €53,217 | €22,650 | -€30,567 | -57.4% |
| Suppliers | 440/4 | €53,217 | €22,650 | -€30,567 | -57.4% |
| Advances received on contracts in progress | 46 | €692 | €19,687 | +€18,995 | +2743.7% |
| Taxes, remuneration and social security | 45 | €95,032 | €97,401 | +€2,369 | +2.5% |
| Taxes | 450/3 | €89,145 | €81,830 | -€7,315 | -8.2% |
| Remuneration and social security | 454/9 | €5,887 | €15,571 | +€9,684 | +164.5% |
| Other amounts payable | 47/48 | €7,593 | €7,593 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €169,545 | €169,545 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €38,973 | €42,499 | +€3,526 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,009 | €112,986 | +€977 | +0.9% |
| Other operating charges | 640/8 | €5,393 | €2,291 | -€3,102 | -57.5% |
| Gross operating margin | 9900 | €226,125 | €320,878 | +€94,753 | +41.9% |
| Operating profit (loss) | 9901 | €69,749 | €163,102 | +€93,353 | +133.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -47.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -47.8% |
| Financial charges | 65/66B | €6,736 | €4,721 | -€2,015 | -29.9% |
| Recurring financial charges | 65 | €6,736 | €4,721 | -€2,015 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €63,013 | €158,381 | +€95,367 | +151.3% |
| Income taxes | 67/77 | €16,745 | €43,802 | +€27,057 | +161.6% |
| Profit (loss) for the period | 9904 | €46,268 | €114,578 | +€68,310 | +147.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,268 | €114,578 | +€68,310 | +147.6% |
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 7 October 2026 via checked.be.