H. Audiens: 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.
H. Audiens
Largest movements
- Tangible fixed assets -€58,508
down €58,508 (-4.1%), from €1.4m to €1.4m
of which Land and buildings: -€58,508
- Other debts -€38,556
down €38,556 (-3.1%), from €1.3m to €1.2m
- Profit (loss) carried forward -€18,435
down €18,435 (-9.3%), from -€197,702 to -€216,138
- Gross operating margin +€38,051
up €38,051 (+482%), from €7,887 to €45,938
- Depreciation +€2,952
up €2,952 (+5.1%), from €57,334 to €60,286
- Other operating charges +€2,334
up €2,334 (+137%), from €1,709 to €4,042
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 | €1,425,042 | €1,367,982 | -€57,061 | -4.0% |
| Fixed assets | 21/28 | €1,422,038 | €1,363,531 | -€58,508 | -4.1% |
| Tangible fixed assets | 22/27 | €1,422,038 | €1,363,531 | -€58,508 | -4.1% |
| Land and buildings | 22 | €1,354,061 | €1,295,554 | -€58,508 | -4.3% |
| Other tangible fixed assets | 26 | €67,977 | €67,977 | = | 0.0% |
| Current assets | 29/58 | €3,004 | €4,451 | +€1,447 | +48.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,004 | €4,451 | +€1,447 | +48.2% |
| Total equity and liabilities | 10/49 | €1,425,042 | €1,367,982 | -€57,061 | -4.0% |
| Equity | 10/15 | €171,866 | €153,431 | -€18,435 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,969 | €350,969 | = | 0.0% |
| Distributable reserves | 133 | €350,969 | €350,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,702 | -€216,138 | -€18,435 | -9.3% |
| Amounts payable | 17/49 | €1,253,176 | €1,214,551 | -€38,625 | -3.1% |
| Amounts payable within one year | 42/48 | €1,253,176 | €1,214,551 | -€38,625 | -3.1% |
| Trade debts | 44 | €393 | €324 | -€69 | -17.5% |
| Suppliers | 440/4 | €393 | €324 | -€69 | -17.5% |
| Other amounts payable | 47/48 | €1,252,784 | €1,214,227 | -€38,556 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,334 | €60,286 | +€2,952 | +5.1% |
| Other operating charges | 640/8 | €1,709 | €4,042 | +€2,334 | +137% |
| Gross operating margin | 9900 | €7,887 | €45,938 | +€38,051 | +482% |
| Operating profit (loss) | 9901 | -€51,156 | -€18,391 | +€32,765 | +64.1% |
| Financial charges | 65/66B | €63 | €45 | -€18 | -28.7% |
| Recurring financial charges | 65 | €63 | €45 | -€18 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€51,219 | -€18,435 | +€32,783 | +64.0% |
| Profit (loss) for the period | 9904 | -€51,219 | -€18,435 | +€32,783 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,219 | -€18,435 | +€32,783 | +64.0% |
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 20 October 2026 via checked.be.