AUDREY B.: 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.
AUDREY B.
Largest movements
- Receivables within one year +€123,396
up €123,396 (+392.5%), from €31,442 to €154,839
of which Trade receivables: +€118,563
- Cash -€75,578
down €75,578 (-51.4%), from €147,012 to €71,434
- Tangible fixed assets -€52,382
down €52,382 (-7.4%), from €705,909 to €653,527
of which Plant, machinery and equipment: -€31,124
- Receivables after one year +€15,000
new in 2024: €15,000
- Profit (loss) carried forward -€98,108
down €98,108 (-21.4%), from €459,315 to €361,208
- Trade debts +€76,927
up €76,927 (+709.8%), from €10,838 to €87,765
- Advances received +€42,000
new in 2024: €42,000
- Debts after one year -€19,764
down €19,764 (-4.1%), from €476,714 to €456,950
- Tax, wage and social debts +€11,584
up €11,584 (+46.4%), from €24,962 to €36,547
of which Taxes: +€19,899
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €997,070 | €1,004,946 | +€7,877 | +0.8% |
| Fixed assets | 21/28 | €718,659 | €666,377 | -€52,282 | -7.3% |
| Tangible fixed assets | 22/27 | €705,909 | €653,527 | -€52,382 | -7.4% |
| Land and buildings | 22 | €613,125 | €590,105 | -€23,020 | -3.8% |
| Plant, machinery and equipment | 23 | €65,735 | €34,611 | -€31,124 | -47.3% |
| Furniture and vehicles | 24 | €27,049 | €28,811 | +€1,762 | +6.5% |
| Financial fixed assets | 28 | €12,750 | €12,850 | +€100 | +0.8% |
| Current assets | 29/58 | €278,411 | €338,569 | +€60,158 | +21.6% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Stocks and contracts in progress | 3 | €88,911 | €91,611 | +€2,700 | +3.0% |
| Stocks | 30/36 | €88,911 | €91,611 | +€2,700 | +3.0% |
| Amounts receivable within one year | 40/41 | €31,442 | €154,839 | +€123,396 | +392.5% |
| Trade receivables | 40 | €16,335 | €134,898 | +€118,563 | +725.8% |
| Other amounts receivable | 41 | €15,107 | €19,941 | +€4,833 | +32.0% |
| Cash at bank and in hand | 54/58 | €147,012 | €71,434 | -€75,578 | -51.4% |
| Deferred charges and accrued income | 490/1 | €11,046 | €5,685 | -€5,361 | -48.5% |
| Total equity and liabilities | 10/49 | €997,070 | €1,004,946 | +€7,877 | +0.8% |
| Equity | 10/15 | €479,775 | €381,668 | -€98,108 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €459,315 | €361,208 | -€98,108 | -21.4% |
| Amounts payable | 17/49 | €517,294 | €623,279 | +€105,984 | +20.5% |
| Amounts payable after more than one year | 17 | €476,714 | €456,950 | -€19,764 | -4.1% |
| Financial debts | 170/4 | €476,714 | €456,950 | -€19,764 | -4.1% |
| Amounts payable within one year | 42/48 | €40,580 | €166,329 | +€125,749 | +309.9% |
| Trade debts | 44 | €10,838 | €87,765 | +€76,927 | +709.8% |
| Suppliers | 440/4 | €10,838 | €87,765 | +€76,927 | +709.8% |
| Advances received on contracts in progress | 46 | - | €42,000 | +€42,000 | |
| Taxes, remuneration and social security | 45 | €24,962 | €36,547 | +€11,584 | +46.4% |
| Taxes | 450/3 | €8,733 | €28,632 | +€19,899 | +227.9% |
| Remuneration and social security | 454/9 | €16,230 | €7,915 | -€8,315 | -51.2% |
| Other amounts payable | 47/48 | €4,780 | €17 | -€4,763 | -99.6% |
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 2 October 2026 via checked.be.