4Audio: 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.
4Audio
Largest movements
- Tangible fixed assets +€9,121
up €9,121 (+28.9%), from €31,595 to €40,716
of which Furniture and vehicles: +€16,294
- Receivables within one year +€6,349
up €6,349 (+115%), from €5,536 to €11,885
of which Trade receivables: +€7,000
- Cash +€3,558
up €3,558 (+80.1%), from €4,440 to €7,997
mainly Depreciation (+€15,619) and Tax, wage and social debts (+€12,478)
- Tax, wage and social debts +€12,478
up €12,478 (+575%), from €2,171 to €14,649
of which Taxes: +€7,740
- Other debts -€6,826
down €6,826 (-40.3%), from €16,939 to €10,112
- Debts after one year +€6,418
new in 2025: €6,418
- Profit (loss) carried forward +€5,796
up €5,796 (+98.4%), from €5,892 to €11,688
- Trade debts +€2,021
up €2,021 (+270%), from €749 to €2,770
- Gross operating margin +€4,663
up €4,663 (+21.8%), from €21,390 to €26,053
- Depreciation +€2,017
up €2,017 (+14.8%), from €13,602 to €15,619
- Taxes +€1,239
up €1,239 (+71.3%), from €1,737 to €2,976
- Financial charges +€328
up €328 (+252%), from €130 to €458
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 | €43,897 | €62,306 | +€18,410 | +41.9% |
| Fixed assets | 21/28 | €31,595 | €40,716 | +€9,121 | +28.9% |
| Tangible fixed assets | 22/27 | €31,595 | €40,716 | +€9,121 | +28.9% |
| Land and buildings | 22 | €14,396 | €11,533 | -€2,863 | -19.9% |
| Plant, machinery and equipment | 23 | €7,216 | €2,907 | -€4,309 | -59.7% |
| Furniture and vehicles | 24 | €9,983 | €26,277 | +€16,294 | +163% |
| Current assets | 29/58 | €12,302 | €21,590 | +€9,288 | +75.5% |
| Amounts receivable within one year | 40/41 | €5,536 | €11,885 | +€6,349 | +115% |
| Trade receivables | 40 | €2,719 | €9,719 | +€7,000 | +257% |
| Other amounts receivable | 41 | €2,817 | €2,166 | -€651 | -23.1% |
| Cash at bank and in hand | 54/58 | €4,440 | €7,997 | +€3,558 | +80.1% |
| Deferred charges and accrued income | 490/1 | €2,326 | €1,707 | -€619 | -26.6% |
| Total equity and liabilities | 10/49 | €43,897 | €62,306 | +€18,410 | +41.9% |
| Equity | 10/15 | €20,152 | €25,948 | +€5,796 | +28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,892 | €11,688 | +€5,796 | +98.4% |
| Amounts payable | 17/49 | €23,745 | €36,358 | +€12,613 | +53.1% |
| Amounts payable after more than one year | 17 | - | €6,418 | +€6,418 | |
| Financial debts | 170/4 | - | €6,418 | +€6,418 | |
| Amounts payable within one year | 42/48 | €23,745 | €29,940 | +€6,195 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €3,887 | €2,410 | -€1,477 | -38.0% |
| Trade debts | 44 | €749 | €2,770 | +€2,021 | +270% |
| Suppliers | 440/4 | €749 | €2,770 | +€2,021 | +270% |
| Taxes, remuneration and social security | 45 | €2,171 | €14,649 | +€12,478 | +575% |
| Taxes | 450/3 | €471 | €8,211 | +€7,740 | +1,643% |
| Remuneration and social security | 454/9 | €1,700 | €6,438 | +€4,739 | +279% |
| Other amounts payable | 47/48 | €16,939 | €10,112 | -€6,826 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,602 | €15,619 | +€2,017 | +14.8% |
| Other operating charges | 640/8 | €209 | €347 | +€138 | +66.2% |
| Gross operating margin | 9900 | €21,390 | €26,053 | +€4,663 | +21.8% |
| Operating profit (loss) | 9901 | €7,580 | €10,087 | +€2,508 | +33.1% |
| Financial income | 75/76B | €10 | €2 | -€8 | -84.2% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -84.2% |
| Financial charges | 65/66B | €130 | €458 | +€328 | +252% |
| Recurring financial charges | 65 | €130 | €458 | +€328 | +252% |
| Profit (loss) for the period before taxes | 9903 | €7,459 | €9,631 | +€2,172 | +29.1% |
| Income taxes | 67/77 | €1,737 | €2,976 | +€1,239 | +71.3% |
| Profit (loss) for the period | 9904 | €5,722 | €6,655 | +€933 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,722 | €6,655 | +€933 | +16.3% |
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 25 October 2026 via checked.be.