AURODIS CONSULT: 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.
AURODIS CONSULT
Largest movements
- Cash +€47,420
up €47,420 (+348%), from €13,637 to €61,056
mainly Net result for the year (+€89,238) and Depreciation (+€16,709)
- Tangible fixed assets -€17,492
down €17,492 (-10.1%), from €172,408 to €154,916
of which Land and buildings: -€15,531
- Receivables within one year -€2,703
down €2,703 (-46.2%), from €5,852 to €3,149
of which Other amounts receivable: -€3,182
- Reserves +€74,238
up €74,238 (+105%), from €70,860 to €145,098
of which Distributable reserves: +€76,098
- Tax, wage and social debts -€17,150
down €17,150 (-65.0%), from €26,399 to €9,248
of which Taxes: -€16,682
- Other debts -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Debts after one year -€9,537
down €9,537 (-23.1%), from €41,222 to €31,685
- Current portion of long-term debt -€6,712
down €6,712 (-44.2%), from €15,189 to €8,477
- Gross operating margin +€77,021
up €77,021 (+106%), from €72,908 to €149,929
- Taxes +€22,324
up €22,324 (+131%), from €17,031 to €39,355
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 | €192,550 | €219,458 | +€26,908 | +14.0% |
| Fixed assets | 21/28 | €172,408 | €154,916 | -€17,492 | -10.1% |
| Tangible fixed assets | 22/27 | €172,408 | €154,916 | -€17,492 | -10.1% |
| Land and buildings | 22 | €168,065 | €152,534 | -€15,531 | -9.2% |
| Plant, machinery and equipment | 23 | €2,149 | €1,028 | -€1,121 | -52.2% |
| Furniture and vehicles | 24 | €2,195 | €1,354 | -€841 | -38.3% |
| Current assets | 29/58 | €20,142 | €64,542 | +€44,400 | +220% |
| Amounts receivable within one year | 40/41 | €5,852 | €3,149 | -€2,703 | -46.2% |
| Trade receivables | 40 | €498 | €978 | +€479 | +96.2% |
| Other amounts receivable | 41 | €5,354 | €2,172 | -€3,182 | -59.4% |
| Cash at bank and in hand | 54/58 | €13,637 | €61,056 | +€47,420 | +348% |
| Deferred charges and accrued income | 490/1 | €653 | €336 | -€317 | -48.5% |
| Total equity and liabilities | 10/49 | €192,550 | €219,458 | +€26,908 | +14.0% |
| Equity | 10/15 | €77,866 | €152,105 | +€74,238 | +95.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,860 | €145,098 | +€74,238 | +105% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €69,000 | €145,098 | +€76,098 | +110% |
| Profit (loss) carried forward | 14 | €806 | €806 | = | 0.0% |
| Amounts payable | 17/49 | €114,684 | €67,354 | -€47,330 | -41.3% |
| Amounts payable after more than one year | 17 | €41,222 | €31,685 | -€9,537 | -23.1% |
| Financial debts | 170/4 | €41,222 | €31,685 | -€9,537 | -23.1% |
| Amounts payable within one year | 42/48 | €73,462 | €35,668 | -€37,793 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €15,189 | €8,477 | -€6,712 | -44.2% |
| Financial debts | 43 | - | €841 | +€841 | |
| Credit institutions | 430/8 | - | €841 | +€841 | |
| Trade debts | 44 | €1,874 | €2,102 | +€229 | +12.2% |
| Suppliers | 440/4 | €1,874 | €2,102 | +€229 | +12.2% |
| Taxes, remuneration and social security | 45 | €26,399 | €9,248 | -€17,150 | -65.0% |
| Taxes | 450/3 | €25,930 | €9,248 | -€16,682 | -64.3% |
| Remuneration and social security | 454/9 | €469 | €0 | -€469 | -100% |
| Other amounts payable | 47/48 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,445 | €16,709 | +€1,264 | +8.2% |
| Other operating charges | 640/8 | €1,845 | €2,476 | +€631 | +34.2% |
| Gross operating margin | 9900 | €72,908 | €149,929 | +€77,021 | +106% |
| Operating profit (loss) | 9901 | €55,618 | €130,744 | +€75,127 | +135% |
| Financial income | 75/76B | €193 | €479 | +€286 | +148% |
| Recurring financial income | 75 | €193 | €479 | +€286 | +148% |
| Financial charges | 65/66B | €3,861 | €2,631 | -€1,230 | -31.9% |
| Recurring financial charges | 65 | €3,861 | €2,631 | -€1,230 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €51,951 | €128,593 | +€76,643 | +148% |
| Income taxes | 67/77 | €17,031 | €39,355 | +€22,324 | +131% |
| Profit (loss) for the period | 9904 | €34,920 | €89,238 | +€54,319 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €34,920 | €89,238 | +€54,319 | +156% |
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 21 October 2026 via checked.be.