4TUNE GROUP: 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.
4TUNE GROUP
Largest movements
- Receivables within one year +€21,363
up €21,363 (+198%), from €10,807 to €32,170
of which Trade receivables: +€19,464
- Cash -€3,887
down €3,887 (-46.5%), from €8,357 to €4,470
mainly Receivables within one year (-€21,363) and Investment in fixed assets (net) (-€1,963)
- Other debts +€12,774
up €12,774 (+145%), from €8,783 to €21,557
- Profit (loss) carried forward +€4,245
up €4,245 (+71.9%), from €5,903 to €10,148
- Accrued charges and deferred income +€790
new in 2025: €790
- Gross operating margin -€1,909
down €1,909 (-19.2%), from €9,959 to €8,050
- Other operating charges -€123
down €123 (-36.8%), from €335 to €211
- Depreciation -€103
down €103 (-4.8%), from €2,160 to €2,057
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 | €26,380 | €43,795 | +€17,415 | +66.0% |
| Fixed assets | 21/28 | €7,082 | €6,988 | -€94 | -1.3% |
| Tangible fixed assets | 22/27 | €7,082 | €6,988 | -€94 | -1.3% |
| Furniture and vehicles | 24 | €7,082 | €6,988 | -€94 | -1.3% |
| Current assets | 29/58 | €19,298 | €36,807 | +€17,509 | +90.7% |
| Amounts receivable within one year | 40/41 | €10,807 | €32,170 | +€21,363 | +198% |
| Trade receivables | 40 | €10,547 | €30,011 | +€19,464 | +185% |
| Other amounts receivable | 41 | €260 | €2,159 | +€1,899 | +731% |
| Cash at bank and in hand | 54/58 | €8,357 | €4,470 | -€3,887 | -46.5% |
| Deferred charges and accrued income | 490/1 | €134 | €167 | +€33 | +24.5% |
| Total equity and liabilities | 10/49 | €26,380 | €43,795 | +€17,415 | +66.0% |
| Equity | 10/15 | €15,903 | €20,148 | +€4,245 | +26.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,903 | €10,148 | +€4,245 | +71.9% |
| Amounts payable | 17/49 | €10,477 | €23,647 | +€13,170 | +126% |
| Amounts payable within one year | 42/48 | €10,477 | €22,857 | +€12,380 | +118% |
| Trade debts | 44 | €194 | - | -€194 | |
| Suppliers | 440/4 | €194 | - | -€194 | |
| Taxes, remuneration and social security | 45 | €1,500 | €1,300 | -€200 | -13.3% |
| Taxes | 450/3 | €1,500 | €1,300 | -€200 | -13.3% |
| Other amounts payable | 47/48 | €8,783 | €21,557 | +€12,774 | +145% |
| Accrued charges and deferred income | 492/3 | - | €790 | +€790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,160 | €2,057 | -€103 | -4.8% |
| Other operating charges | 640/8 | €335 | €211 | -€123 | -36.8% |
| Gross operating margin | 9900 | €9,959 | €8,050 | -€1,909 | -19.2% |
| Operating profit (loss) | 9901 | €7,464 | €5,782 | -€1,682 | -22.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €61 | €48 | -€14 | -22.1% |
| Recurring financial charges | 65 | €61 | €48 | -€14 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €7,403 | €5,734 | -€1,669 | -22.5% |
| Income taxes | 67/77 | €1,500 | €1,489 | -€11 | -0.7% |
| Profit (loss) for the period | 9904 | €5,903 | €4,245 | -€1,658 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,903 | €4,245 | -€1,658 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.