AUDREY CLABOTS: 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.
What changed
AUDREY CLABOTS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€430,468
2024 · €628,963-€198,495
Equity
€2.7m
2024 · €2.3m+€430,468
Cash
€961,671
2024 · €68,275+€893,396
Balance sheet total
€7.3m
2024 · €6.7m+€592,646
Largest movements
Assets
- Cash +€893,396
up €893,396 (+1,309%), from €68,275 to €961,671
mainly Net result for the year (+€430,468) and Receivables within one year (+€304,593)
- Receivables within one year -€304,593
down €304,593 (-99.3%), from €306,593 to €2,000
of which Trade receivables: -€267,341
Equity and liabilities
- Reserves +€430,468
up €430,468 (+19.0%), from €2.3m to €2.7m
- Other debts +€96,394
up €96,394 (+2.3%), from €4.2m to €4.3m
- Tax, wage and social debts +€90,207
up €90,207 (+38.3%), from €235,560 to €325,767
Income statement
- Financial income -€209,746
no longer reported in 2025 (was €209,746)
- Other operating income +€22,501
up €22,501 (+210%), from €10,701 to €33,202
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.
Result 2024
€628,963
Other operating income
+€22,501
Services and other goods
-€6,157
Depreciation
-€218
Other operating charges
+€179
Financial income
-€209,746
Financial charges
+€1,102
Taxes
-€6,157
Result 2025
€430,468
raises the resultlowers the result
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.
From operations
+€929,369
Investment
-€4,283
Financing
-€31,691
Cash 2024
€68,275
From operations (derived)
+€929,369
Net result for the year
+€430,468
Depreciation
+€548
Receivables within one year
+€304,593
Deferred charges and accrued income
-€110
Trade debts
+€4,238
Tax, wage and social debts
+€90,207
Other debts
+€96,394
Accrued charges and deferred income
+€3,029
Investment (derived)
-€4,283
Investment in fixed assets (net)
-€4,283
Financing
-€31,691
Current portion of long-term debt
-€31,691
Cash 2025
€961,671
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,723,158 | €7,315,804 | +€592,646 | +8.8% |
| Fixed assets | 21/28 | €6,348,290 | €6,352,024 | +€3,734 | +0.1% |
| Tangible fixed assets | 22/27 | €290 | €4,024 | +€3,734 | +1,290% |
| Plant, machinery and equipment | 23 | - | €1,838 | +€1,838 | |
| Furniture and vehicles | 24 | €290 | €2,186 | +€1,896 | +655% |
| Financial fixed assets | 28 | €6,348,000 | €6,348,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €6,348,000 | €6,348,000 | = | 0.0% |
| Participating interests | 282 | €6,348,000 | €6,348,000 | = | 0.0% |
| Current assets | 29/58 | €374,868 | €963,780 | +€588,912 | +157% |
| Amounts receivable within one year | 40/41 | €306,593 | €2,000 | -€304,593 | -99.3% |
| Trade receivables | 40 | €269,341 | €2,000 | -€267,341 | -99.3% |
| Other amounts receivable | 41 | €37,252 | - | -€37,252 | |
| Cash at bank and in hand | 54/58 | €68,275 | €961,671 | +€893,396 | +1,309% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €6,723,158 | €7,315,804 | +€592,646 | +8.8% |
| Equity | 10/15 | €2,281,093 | €2,711,561 | +€430,468 | +18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,271,093 | €2,701,561 | +€430,468 | +19.0% |
| Distributable reserves | 133 | €2,271,093 | €2,701,561 | +€430,468 | +19.0% |
| Amounts payable | 17/49 | €4,442,065 | €4,604,243 | +€162,178 | +3.7% |
| Amounts payable within one year | 42/48 | €4,439,185 | €4,598,334 | +€159,149 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €31,691 | - | -€31,691 | |
| Trade debts | 44 | €1,067 | €5,305 | +€4,238 | +397% |
| Suppliers | 440/4 | €1,067 | €5,305 | +€4,238 | +397% |
| Taxes, remuneration and social security | 45 | €235,560 | €325,767 | +€90,207 | +38.3% |
| Taxes | 450/3 | €235,560 | €325,767 | +€90,207 | +38.3% |
| Other amounts payable | 47/48 | €4,170,867 | €4,267,261 | +€96,394 | +2.3% |
| Accrued charges and deferred income | 492/3 | €2,879 | €5,909 | +€3,029 | +105% |
| Operating income | 70/76A | €901,085 | €923,586 | +€22,501 | +2.5% |
| Turnover | 70 | €890,384 | €890,384 | = | 0.0% |
| Other operating income | 74 | €10,701 | €33,202 | +€22,501 | +210% |
| Operating charges | 60/66A | €253,424 | €259,620 | +€6,196 | +2.4% |
| Services and other goods | 61 | €251,146 | €257,303 | +€6,157 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €548 | +€218 | +66.1% |
| Other operating charges | 640/8 | €1,948 | €1,768 | -€179 | -9.2% |
| Operating profit (loss) | 9901 | €647,661 | €663,966 | +€16,305 | +2.5% |
| Financial income | 75/76B | €209,746 | - | -€209,746 | |
| Recurring financial income | 75 | €209,746 | - | -€209,746 | |
| Income from financial fixed assets | 750 | €209,746 | - | -€209,746 | |
| Financial charges | 65/66B | €73,157 | €72,055 | -€1,102 | -1.5% |
| Recurring financial charges | 65 | €73,157 | €72,055 | -€1,102 | -1.5% |
| Debt charges | 650 | €73,021 | €71,940 | -€1,081 | -1.5% |
| Other financial charges | 652/9 | €136 | €115 | -€20 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €784,250 | €591,911 | -€192,339 | -24.5% |
| Income taxes | 67/77 | €155,287 | €161,444 | +€6,157 | +4.0% |
| Taxes | 670/3 | €155,287 | €161,444 | +€6,157 | +4.0% |
| Profit (loss) for the period | 9904 | €628,963 | €430,468 | -€198,495 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €628,963 | €430,468 | -€198,495 | -31.6% |
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.