iAudit & Advice: 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.
iAudit & Advice
Largest movements
- Cash +€6,884
up €6,884 (+62.9%), from €10,943 to €17,827
mainly Net result for the year (+€7,516) and Tax, wage and social debts (+€2,730)
- Receivables within one year +€2,328
up €2,328 (+27.8%), from €8,363 to €10,692
- Deferred charges and accrued income +€1,787
up €1,787 (+163%), from €1,099 to €2,887
- Tangible fixed assets -€521
down €521 (-100%), from €521 to €0
- Reserves +€7,516
up €7,516 (+197%), from €3,811 to €11,327
- Tax, wage and social debts +€2,730
up €2,730 (+42.1%), from €6,478 to €9,208
of which Taxes: +€2,730
- Gross operating margin +€12,520
up €12,520, from -€690 to €11,830
- Taxes +€894
up €894 (+345%), from €259 to €1,153
- Financial charges -€318
down €318 (-13.8%), from €2,305 to €1,986
- Other operating charges -€189
down €189 (-22.4%), from €843 to €654
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 | €20,926 | €31,405 | +€10,479 | +50.1% |
| Fixed assets | 21/28 | €521 | €0 | -€521 | -100% |
| Tangible fixed assets | 22/27 | €521 | €0 | -€521 | -100% |
| Plant, machinery and equipment | 23 | €521 | €0 | -€521 | -100% |
| Current assets | 29/58 | €20,405 | €31,405 | +€11,000 | +53.9% |
| Amounts receivable within one year | 40/41 | €8,363 | €10,692 | +€2,328 | +27.8% |
| Trade receivables | 40 | €8,363 | €10,692 | +€2,328 | +27.8% |
| Cash at bank and in hand | 54/58 | €10,943 | €17,827 | +€6,884 | +62.9% |
| Deferred charges and accrued income | 490/1 | €1,099 | €2,887 | +€1,787 | +163% |
| Total equity and liabilities | 10/49 | €20,926 | €31,405 | +€10,479 | +50.1% |
| Equity | 10/15 | €5,811 | €13,327 | +€7,516 | +129% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,811 | €11,327 | +€7,516 | +197% |
| Distributable reserves | 133 | €3,811 | €11,327 | +€7,516 | +197% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €15,115 | €18,078 | +€2,962 | +19.6% |
| Amounts payable within one year | 42/48 | €15,115 | €18,078 | +€2,962 | +19.6% |
| Trade debts | 44 | €3,262 | €3,520 | +€258 | +7.9% |
| Suppliers | 440/4 | €3,262 | €3,520 | +€258 | +7.9% |
| Taxes, remuneration and social security | 45 | €6,478 | €9,208 | +€2,730 | +42.1% |
| Taxes | 450/3 | €3,478 | €6,208 | +€2,730 | +78.5% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €5,375 | €5,350 | -€26 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €521 | -€79 | -13.2% |
| Other operating charges | 640/8 | €843 | €654 | -€189 | -22.4% |
| Gross operating margin | 9900 | -€690 | €11,830 | +€12,520 | |
| Operating profit (loss) | 9901 | -€2,133 | €10,655 | +€12,788 | |
| Financial charges | 65/66B | €2,305 | €1,986 | -€318 | -13.8% |
| Recurring financial charges | 65 | €2,305 | €1,986 | -€318 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,438 | €8,669 | +€13,107 | |
| Income taxes | 67/77 | €259 | €1,153 | +€894 | +345% |
| Profit (loss) for the period | 9904 | -€4,697 | €7,516 | +€12,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,697 | €7,516 | +€12,213 |
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 28 October 2026 via checked.be.