4Audio (0695.482.179): financials and annual accounts

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Schaerbeek ·KBO/BCE: BE 0695.482.179

Line	2025	2024	2023	2022	2021	2020	2019	2018
Balance sheet: assets
Total assets`20/58`	62,306	43,897	60,876	84,048	83,082	65,389	67,031	61,486
Fixed assets`21/28`	40,716	31,595	42,466	47,425	55,608	27,077	33,556	47,422
Tangible fixed assets`22/27`	40,716	31,595	42,466	47,425	55,608	27,077	33,556	47,422
Land and buildings`22`	11,533	14,396	17,658	18,182	22,819	19,422	16,433	21,983
Plant, machinery and equipment`23`	2,907	7,216	8,910	9,728	7,762	5,910	10,213	13,364
Furniture and vehicles`24`	26,277	9,983	15,899	19,515	25,027	1,745	6,910	12,075
Current assets`29/58`	21,590	12,302	18,410	36,623	27,474	38,311	33,475	14,065
Amounts receivable within one year`40/41`	11,885	5,536	9,026	15,235	10,253	13,712	15,755	10,418
Trade receivables`40`	9,719	2,719	7,479	14,335	8,408	9,505	12,818	9,491
Other amounts receivable`41`	2,166	2,817	1,547	900	1,845	4,208	2,937	927
Cash at bank and in hand`54/58`	7,997	4,440	7,213	17,869	14,152	21,852	15,441	1,180
Deferred charges and accrued income`490/1`	1,707	2,326	2,170	3,518	3,069	2,747	2,280	2,466
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	62,306	43,897	60,876	84,048	83,082	65,389	67,031	61,486
Equity`10/15`	25,948	20,152	42,630	40,336	33,012	32,135	34,506	18,903
Contributions`10/11`	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Issued capital`100`	-	-	-	-	-	-	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	-	6,200	6,200
Reserves`13`	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-
Legal reserve`130`	-	-	-	-	-	-	1,860	1,860
Reserves not available under the articles`1311`	1,860	1,860	1,860	1,860	1,860	1,860	-	-
Profit (loss) carried forward`14`	11,688	5,892	28,370	26,076	18,752	17,875	20,246	4,643
Amounts payable`17/49`	36,358	23,745	18,247	43,711	50,070	33,254	32,526	42,584
Amounts payable after more than one year`17`	6,418	-	3,887	9,014	14,078	-	-	-
Financial debts`170/4`	6,418	-	3,887	9,014	14,078	-	-	-
Amounts payable within one year`42/48`	29,940	23,745	13,869	34,697	35,991	33,254	32,526	42,584
Current portion of amounts payable after more than one year`42`	2,410	3,887	5,127	5,064	5,001	-	-	-
Trade debts`44`	2,770	749	2,397	2,444	4,438	1,649	2,220	3,182
Suppliers`440/4`	2,770	749	2,397	2,444	4,438	1,649	2,220	3,182
Taxes, remuneration and social security`45`	14,649	2,171	3,572	26,347	26,164	30,988	30,134	19,604
Taxes`450/3`	8,211	471	1,945	3,519	3,351	8,179	7,335	3,604
Remuneration and social security`454/9`	6,438	1,700	1,628	22,828	22,813	22,809	22,800	16,000
Other amounts payable`47/48`	10,112	16,939	2,773	842	387	617	172	19,797
Accrued charges and deferred income`492/3`	-	-	490	-	-	-	-	-
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	2,000	-	-
Gross operating margin`9900`	26,053	21,390	16,838	26,696	16,204	15,783	37,607	25,070
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	15,619	13,602	12,540	16,318	13,973	17,181	16,105	16,264
Other operating charges`640/8`	347	209	237	-	-	-	-	-
Operating profit (loss)`9901`	10,087	7,580	4,061	10,377	2,231	-1,398	21,503	8,806
Financial income`75/76B`	2	10	572	7	57	12	42	5
Recurring financial income`75`	2	10	572	7	57	12	42	5
Financial charges`65/66B`	458	130	187	248	256	95	45	116
Recurring financial charges`65`	458	130	187	248	256	95	45	116
Profit (loss) for the period before taxes`9903`	9,631	7,459	4,446	10,136	2,031	-1,480	21,500	8,694
Income taxes`67/77`	2,976	1,737	1,353	2,512	1,154	891	5,097	2,192
Profit (loss) for the period`9904`	6,655	5,722	3,093	7,625	877	-2,371	16,403	6,503
Profit (loss) for the period to be appropriated`9905`	6,655	5,722	3,093	7,625	877	-2,371	16,403	6,503
Appropriation of the result
Profit (loss) to be appropriated`9906`	12,547	34,092	29,170	26,376	18,752	17,875	21,046	6,503
Profit (loss) brought forward from the previous period`14P`	5,892	28,370	26,076	18,752	17,875	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	1,860
To the legal reserve`6920`	-	-	-	-	-	-	-	1,860
Profit to be distributed`694/7`	859	28,200	800	300	-	-	800	-
Return on contributions (dividend)`694`	859	28,200	800	300	-	-	800	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	12-06-2026	2026-00167440	PDF
31-12-2024	micro format	16-06-2025	2025-00141558	PDF
31-12-2023	micro format	14-06-2024	2024-00129146	PDF
31-12-2022	micro format	06-07-2023	2023-00208336	PDF
31-12-2021	abbreviated format	18-08-2022	2022-20299062	PDF
31-12-2020	abbreviated format	17-08-2021	2021-49400095	PDF
31-12-2019	abbreviated format	12-06-2020	2020-17000313	PDF
31-12-2018	abbreviated format	19-08-2019	2019-47300344	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018
EBITDA	25,707	21,182	16,601	26,696	16,204	15,783	37,607	25,070
Cash flow	22,275	19,324	15,633	23,943	14,851	14,809	32,508	22,767
Investment in fixed assets	24,882	2,731	7,581	8,136	42,504	10,702	2,239	61,110
Change in cash	3,558	-2,774	-10,656	3,717	-7,700	6,411	14,261	-
Working capital	-8,351	-11,443	4,541	1,926	-8,517	5,057	950	-28,519
Solvency	41.6%	45.9%	70.0%	48.0%	39.7%	49.1%	51.5%	30.7%
Current ratio	0.72	0.52	1.33	1.06	0.76	1.15	1.03	0.33
Debt to equity	1.40	1.18	0.43	1.08	1.52	1.03	0.94	2.25
ROE	25.6%	28.4%	7.3%	18.9%	2.7%	-7.4%	47.5%	34.4%
ROA	10.7%	13.0%	5.1%	9.1%	1.1%	-3.6%	24.5%	10.6%
Interest coverage	56.13	over 100	88.82	over 100	63.18	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€24,882	€2,731	€7,581	€8,136	€42,504
Depreciation and write-downs of the year	€15,619	€13,602	€12,540	€16,318	€13,973

4Audio

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency41.6%

Current ratio0.72

Return on assets10.7%

Filed annual accounts

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Key figures and ratios

Investments

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