AUDUMLA: 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.
AUDUMLA
Largest movements
- Receivables within one year +€16,150
up €16,150 (+74.3%), from €21,743 to €37,892
of which Trade receivables: +€27,495
- Tangible fixed assets -€8,170
down €8,170 (-19.9%), from €41,159 to €32,989
of which Plant, machinery and equipment: -€4,920
- Stocks and contracts -€4,537
down €4,537 (-5.9%), from €77,528 to €72,992
- Cash +€4,021
up €4,021 (+243%), from €1,652 to €5,672
mainly Trade debts (+€15,628) and Advances received (+€12,500)
- Deferred charges and accrued income +€1,977
up €1,977 (+120%), from €1,651 to €3,628
- Trade debts +€15,628
up €15,628 (+1,281%), from €1,220 to €16,848
- Advances received +€12,500
new in 2025: €12,500
- Profit (loss) carried forward -€12,285
down €12,285, from €0 to -€12,285
- Debts after one year -€6,002
down €6,002 (-53.6%), from €11,196 to €5,195
- Accrued charges and deferred income +€5,874
up €5,874 (+242%), from €2,429 to €8,303
- Gross operating margin -€39,951
down €39,951 (-81.3%), from €49,125 to €9,174
- Taxes -€7,176
down €7,176 (-100%), from €7,176 to €0
- Depreciation -€3,064
down €3,064 (-23.9%), from €12,799 to €9,735
- Financial charges -€815
down €815 (-5.6%), from €14,520 to €13,705
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 | €144,625 | €154,065 | +€9,440 | +6.5% |
| Fixed assets | 21/28 | €42,051 | €33,881 | -€8,170 | -19.4% |
| Tangible fixed assets | 22/27 | €41,159 | €32,989 | -€8,170 | -19.9% |
| Plant, machinery and equipment | 23 | €15,620 | €10,701 | -€4,920 | -31.5% |
| Furniture and vehicles | 24 | €469 | €187 | -€282 | -60.1% |
| Other tangible fixed assets | 26 | €25,070 | €22,101 | -€2,969 | -11.8% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €102,574 | €120,185 | +€17,610 | +17.2% |
| Stocks and contracts in progress | 3 | €77,528 | €72,992 | -€4,537 | -5.9% |
| Stocks | 30/36 | €77,528 | €72,992 | -€4,537 | -5.9% |
| Amounts receivable within one year | 40/41 | €21,743 | €37,892 | +€16,150 | +74.3% |
| Trade receivables | 40 | €6,703 | €34,198 | +€27,495 | +410% |
| Other amounts receivable | 41 | €15,039 | €3,694 | -€11,345 | -75.4% |
| Cash at bank and in hand | 54/58 | €1,652 | €5,672 | +€4,021 | +243% |
| Deferred charges and accrued income | 490/1 | €1,651 | €3,628 | +€1,977 | +120% |
| Total equity and liabilities | 10/49 | €144,625 | €154,065 | +€9,440 | +6.5% |
| Equity | 10/15 | €82,019 | €63,937 | -€18,082 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,419 | €57,622 | -€5,797 | -9.1% |
| Distributable reserves | 133 | €63,419 | €57,622 | -€5,797 | -9.1% |
| Profit (loss) carried forward | 14 | €0 | -€12,285 | -€12,285 | |
| Amounts payable | 17/49 | €62,606 | €90,129 | +€27,522 | +44.0% |
| Amounts payable after more than one year | 17 | €11,196 | €5,195 | -€6,002 | -53.6% |
| Financial debts | 170/4 | €11,196 | €5,195 | -€6,002 | -53.6% |
| Amounts payable within one year | 42/48 | €48,981 | €76,631 | +€27,650 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €5,758 | €6,002 | +€243 | +4.2% |
| Trade debts | 44 | €1,220 | €16,848 | +€15,628 | +1,281% |
| Suppliers | 440/4 | €1,220 | €16,848 | +€15,628 | +1,281% |
| Advances received on contracts in progress | 46 | - | €12,500 | +€12,500 | |
| Taxes, remuneration and social security | 45 | €11,526 | €9,832 | -€1,694 | -14.7% |
| Taxes | 450/3 | €9,601 | €9,832 | +€231 | +2.4% |
| Remuneration and social security | 454/9 | €1,925 | €0 | -€1,925 | -100% |
| Other amounts payable | 47/48 | €30,477 | €31,450 | +€972 | +3.2% |
| Accrued charges and deferred income | 492/3 | €2,429 | €8,303 | +€5,874 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,799 | €9,735 | -€3,064 | -23.9% |
| Other operating charges | 640/8 | €699 | €717 | +€18 | +2.6% |
| Non-recurring operating charges | 66A | €3,369 | €1,435 | -€1,934 | -57.4% |
| Gross operating margin | 9900 | €49,125 | €9,174 | -€39,951 | -81.3% |
| Operating profit (loss) | 9901 | €32,257 | -€2,713 | -€34,971 | |
| Financial income | 75/76B | €10 | €2 | -€7 | -77.6% |
| Recurring financial income | 75 | €10 | €2 | -€7 | -77.6% |
| Financial charges | 65/66B | €14,520 | €13,705 | -€815 | -5.6% |
| Recurring financial charges | 65 | €14,520 | €13,705 | -€815 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €17,747 | -€16,416 | -€34,163 | |
| Income taxes | 67/77 | €7,176 | €0 | -€7,176 | -100% |
| Profit (loss) for the period | 9904 | €10,571 | -€16,416 | -€26,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,571 | -€16,416 | -€26,987 |
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 1 November 2026 via checked.be.