AUDYMATT: 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.
AUDYMATT
Largest movements
- Financial fixed assets +€3.5m
up €3.5m (+64.6%), from €5.4m to €8.8m
- Reserves +€3.5m
up €3.5m (+87.1%), from €4.0m to €7.5m
of which Distributable reserves: +€3.5m
- Other debts +€99,202
up €99,202 (+8.3%), from €1.2m to €1.3m
- Financial income +€3.5m
up €3.5m (+5375.3%), from €64,762 to €3.5m
- Gross operating margin -€293,023
down €293,023, from €268,909 to -€24,114
- Taxes -€85,842
down €85,842 (-94.8%), from €90,585 to €4,742
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.
Cash bridge derived
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 | €5,657,316 | €9,228,916 | +€3.6m | +63.1% |
| Fixed assets | 21/28 | €5,408,566 | €8,881,227 | +€3.5m | +64.2% |
| Tangible fixed assets | 22/27 | €33,960 | €33,109 | -€851 | -2.5% |
| Furniture and vehicles | 24 | €1,960 | €1,109 | -€851 | -43.4% |
| Other tangible fixed assets | 26 | €32,000 | €32,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,374,605 | €8,848,118 | +€3.5m | +64.6% |
| Current assets | 29/58 | €248,750 | €347,690 | +€98,939 | +39.8% |
| Amounts receivable within one year | 40/41 | €183,718 | €235,074 | +€51,356 | +28.0% |
| Trade receivables | 40 | €24,422 | €9,075 | -€15,347 | -62.8% |
| Other amounts receivable | 41 | €159,296 | €225,999 | +€66,703 | +41.9% |
| Cash at bank and in hand | 54/58 | €329 | €64,544 | +€64,215 | +19513.0% |
| Deferred charges and accrued income | 490/1 | €64,703 | €48,071 | -€16,632 | -25.7% |
| Total equity and liabilities | 10/49 | €5,657,316 | €9,228,916 | +€3.6m | +63.1% |
| Equity | 10/15 | €4,046,676 | €7,553,737 | +€3.5m | +86.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,028,076 | €7,535,137 | +€3.5m | +87.1% |
| 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 | €4,026,216 | €7,533,277 | +€3.5m | +87.1% |
| Amounts payable | 17/49 | €1,610,641 | €1,675,179 | +€64,538 | +4.0% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,310,641 | €1,375,179 | +€64,538 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,140 | €3,804 | +€663 | +21.1% |
| Suppliers | 440/4 | €3,140 | €3,804 | +€663 | +21.1% |
| Taxes, remuneration and social security | 45 | €118,379 | €83,052 | -€35,327 | -29.8% |
| Taxes | 450/3 | €118,379 | €83,052 | -€35,327 | -29.8% |
| Other amounts payable | 47/48 | €1,189,121 | €1,288,324 | +€99,202 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €851 | -€470 | -35.6% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €268,909 | -€24,114 | -€293,023 | |
| Operating profit (loss) | 9901 | €266,502 | -€26,083 | -€292,585 | |
| Financial income | 75/76B | €64,762 | €3,545,900 | +€3.5m | +5375.3% |
| Recurring financial income | 75 | €64,762 | €3,545,900 | +€3.5m | +5375.3% |
| Financial charges | 65/66B | €7,891 | €8,013 | +€122 | +1.5% |
| Recurring financial charges | 65 | €7,891 | €8,013 | +€122 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €323,373 | €3,511,804 | +€3.2m | +986.0% |
| Income taxes | 67/77 | €90,585 | €4,742 | -€85,842 | -94.8% |
| Profit (loss) for the period | 9904 | €232,788 | €3,507,062 | +€3.3m | +1406.5% |
| Profit (loss) for the period to be appropriated | 9905 | €232,788 | €3,507,062 | +€3.3m | +1406.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.