ACOUSTICAL ENGINEERING: what changed
Two fiscal 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.
ACOUSTICAL ENGINEERING
Largest movements
- Cash +€214,521
up €214,521 (+77.4%), from €277,002 to €491,523
mainly Other debts (+€151,294) and Net result for the year (+€123,038)
- Receivables within one year -€82,534
down €82,534 (-51.6%), from €160,043 to €77,509
of which Trade receivables: -€79,492
- Tangible fixed assets -€18,682
down €18,682 (-21.6%), from €86,487 to €67,804
of which Furniture and vehicles: -€10,603
- Other debts +€151,294
up €151,294 (+17830.3%), from €849 to €152,143
- Reserves -€37,850
down €37,850 (-8.8%), from €429,563 to €391,713
- Trade debts -€21,810
down €21,810 (-46.9%), from €46,466 to €24,655
- Tax, wage and social debts +€18,191
up €18,191 (+30.9%), from €58,933 to €77,124
of which Taxes: +€27,013
- Staff costs -€40,463
down €40,463 (-17.2%), from €235,377 to €194,915
- Gross operating margin -€36,587
down €36,587 (-8.1%), from €452,348 to €415,761
- Taxes +€4,803
up €4,803 (+8.7%), from €55,178 to €59,981
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.
Cash bridge derived
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 | €553,963 | €663,788 | +€109,825 | +19.8% |
| Fixed assets | 21/28 | €100,251 | €76,231 | -€24,021 | -24.0% |
| Intangible fixed assets | 21 | €13,765 | €8,426 | -€5,339 | -38.8% |
| Tangible fixed assets | 22/27 | €86,487 | €67,804 | -€18,682 | -21.6% |
| Plant, machinery and equipment | 23 | €35,536 | €27,458 | -€8,079 | -22.7% |
| Furniture and vehicles | 24 | €50,950 | €40,347 | -€10,603 | -20.8% |
| Current assets | 29/58 | €453,712 | €587,557 | +€133,845 | +29.5% |
| Amounts receivable within one year | 40/41 | €160,043 | €77,509 | -€82,534 | -51.6% |
| Trade receivables | 40 | €157,002 | €77,509 | -€79,492 | -50.6% |
| Other amounts receivable | 41 | €3,042 | - | -€3,042 | |
| Cash at bank and in hand | 54/58 | €277,002 | €491,523 | +€214,521 | +77.4% |
| Deferred charges and accrued income | 490/1 | €16,667 | €18,525 | +€1,859 | +11.2% |
| Total equity and liabilities | 10/49 | €553,963 | €663,788 | +€109,825 | +19.8% |
| Equity | 10/15 | €447,716 | €409,866 | -€37,850 | -8.5% |
| Contributions | 10/11 | €18,153 | €18,153 | = | 0.0% |
| Outside capital | 11 | €18,153 | - | -€18,153 | |
| Other | 1109/19 | €18,153 | - | -€18,153 | |
| Reserves | 13 | €429,563 | €391,713 | -€37,850 | -8.8% |
| Distributable reserves | 133 | €429,563 | €391,713 | -€37,850 | -8.8% |
| Amounts payable | 17/49 | €106,248 | €253,922 | +€147,675 | +139.0% |
| Amounts payable within one year | 42/48 | €106,248 | €253,922 | +€147,675 | +139.0% |
| Trade debts | 44 | €46,466 | €24,655 | -€21,810 | -46.9% |
| Suppliers | 440/4 | €46,466 | €24,655 | -€21,810 | -46.9% |
| Taxes, remuneration and social security | 45 | €58,933 | €77,124 | +€18,191 | +30.9% |
| Taxes | 450/3 | €32,018 | €59,030 | +€27,013 | +84.4% |
| Remuneration and social security | 454/9 | €26,916 | €18,094 | -€8,822 | -32.8% |
| Other amounts payable | 47/48 | €849 | €152,143 | +€151,294 | +17830.3% |
| Remuneration, social security and pensions | 62 | €235,377 | €194,915 | -€40,463 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,834 | €36,446 | +€611 | +1.7% |
| Other operating charges | 640/8 | €605 | €1,152 | +€547 | +90.5% |
| Gross operating margin | 9900 | €452,348 | €415,761 | -€36,587 | -8.1% |
| Operating profit (loss) | 9901 | €180,532 | €183,249 | +€2,717 | +1.5% |
| Financial income | 75/76B | €2,199 | €2,311 | +€111 | +5.1% |
| Recurring financial income | 75 | €2,199 | €2,311 | +€111 | +5.1% |
| Financial charges | 65/66B | €3,286 | €2,540 | -€745 | -22.7% |
| Recurring financial charges | 65 | €3,286 | €2,540 | -€745 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €179,446 | €183,019 | +€3,574 | +2.0% |
| Income taxes | 67/77 | €55,178 | €59,981 | +€4,803 | +8.7% |
| Profit (loss) for the period | 9904 | €124,268 | €123,038 | -€1,230 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,268 | €123,038 | -€1,230 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.