Audius: 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.
Audius
Largest movements
- Financial fixed assets -€455,022
down €455,022 (-60.3%), from €754,273 to €299,251
- Receivables after one year -€325,000
no longer reported in 2025 (was €325,000)
- Cash -€17,132
down €17,132 (-93.0%), from €18,429 to €1,297
mainly Contributions, distributions and other (-€907,000) and Other debts (-€173,000)
- Reserves -€627,032
down €627,032 (-82.6%), from €758,930 to €131,897
of which Distributable reserves: -€627,032
- Other debts -€173,000
down €173,000 (-53.2%), from €325,000 to €152,000
- Financial income +€335,545
up €335,545 (+554%), from €60,571 to €396,116
of which Non-recurring financial income: +€169,473
- Taxes +€85,802
up €85,802 (+953%), from €9,002 to €94,804
- Financial charges -€11,731
down €11,731 (-54.1%), from €21,672 to €9,941
of which Financial charges: -€6,120
- Gross operating margin -€1,665
down €1,665 (-20.4%), from -€8,180 to -€9,845
- Other operating charges +€304
up €304 (+24.3%), from €1,253 to €1,557
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 | €1,103,650 | €303,545 | -€800,105 | -72.5% |
| Fixed assets | 21/28 | €754,273 | €299,251 | -€455,022 | -60.3% |
| Financial fixed assets | 28 | €754,273 | €299,251 | -€455,022 | -60.3% |
| Current assets | 29/58 | €349,377 | €4,294 | -€345,083 | -98.8% |
| Amounts receivable after more than one year | 29 | €325,000 | - | -€325,000 | |
| Other amounts receivable | 291 | €325,000 | - | -€325,000 | |
| Amounts receivable within one year | 40/41 | €4,624 | €2,647 | -€1,977 | -42.8% |
| Trade receivables | 40 | €101 | - | -€101 | |
| Other amounts receivable | 41 | €4,523 | €2,647 | -€1,876 | -41.5% |
| Cash at bank and in hand | 54/58 | €18,429 | €1,297 | -€17,132 | -93.0% |
| Deferred charges and accrued income | 490/1 | €1,324 | €350 | -€975 | -73.6% |
| Total equity and liabilities | 10/49 | €1,103,650 | €303,545 | -€800,105 | -72.5% |
| Equity | 10/15 | €777,530 | €150,497 | -€627,032 | -80.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €758,930 | €131,897 | -€627,032 | -82.6% |
| 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 | €757,070 | €130,037 | -€627,032 | -82.8% |
| Amounts payable | 17/49 | €326,120 | €153,048 | -€173,073 | -53.1% |
| Amounts payable within one year | 42/48 | €326,120 | €153,048 | -€173,073 | -53.1% |
| Trade debts | 44 | €820 | €748 | -€73 | -8.9% |
| Suppliers | 440/4 | €820 | €748 | -€73 | -8.9% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Taxes | 450/3 | €300 | €300 | = | 0.0% |
| Other amounts payable | 47/48 | €325,000 | €152,000 | -€173,000 | -53.2% |
| Non-recurring operating income | 76A | €261 | - | -€261 | |
| Other operating charges | 640/8 | €1,253 | €1,557 | +€304 | +24.3% |
| Gross operating margin | 9900 | -€8,180 | -€9,845 | -€1,665 | -20.4% |
| Operating profit (loss) | 9901 | -€9,434 | -€11,403 | -€1,969 | -20.9% |
| Financial income | 75/76B | €60,571 | €396,116 | +€335,545 | +554% |
| Recurring financial income | 75 | €47,077 | €213,149 | +€166,071 | +353% |
| Non-recurring financial income | 76B | €13,494 | €182,967 | +€169,473 | +1,256% |
| Financial charges | 65/66B | €21,672 | €9,941 | -€11,731 | -54.1% |
| Recurring financial charges | 65 | €16,062 | €9,941 | -€6,120 | -38.1% |
| Non-recurring financial charges | 66B | €5,611 | - | -€5,611 | |
| Profit (loss) for the period before taxes | 9903 | €29,465 | €374,772 | +€345,307 | +1,172% |
| Income taxes | 67/77 | €9,002 | €94,804 | +€85,802 | +953% |
| Profit (loss) for the period | 9904 | €20,463 | €279,968 | +€259,505 | +1,268% |
| Profit (loss) for the period to be appropriated | 9905 | €20,463 | €279,968 | +€259,505 | +1,268% |
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 17 October 2026 via checked.be.