ACOUSTICONSULT: 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.
ACOUSTICONSULT
Largest movements
- Cash +€36,520
up €36,520 (+26.3%), from €138,974 to €175,494
mainly Receivables within one year (+€28,483) and Net result for the year (+€17,331)
- Receivables within one year -€28,483
down €28,483 (-42.1%), from €67,662 to €39,180
of which Trade receivables: -€30,142
- Tangible fixed assets -€10,671
down €10,671 (-7.4%), from €144,040 to €133,369
- Reserves +€17,331
up €17,331 (+24.9%), from €69,643 to €86,975
of which Distributable reserves: +€17,331
- Trade debts -€10,909
down €10,909 (-18.9%), from €57,728 to €46,819
- Debts after one year -€9,110
down €9,110 (-100.0%), from €9,110 to €0
- Gross operating margin -€8,068
down €8,068 (-8.6%), from €93,966 to €85,898
- Staff costs +€6,193
up €6,193 (+19.6%), from €31,603 to €37,796
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 | €369,026 | €365,167 | -€3,860 | -1.0% |
| Fixed assets | 21/28 | €161,295 | €149,326 | -€11,968 | -7.4% |
| Intangible fixed assets | 21 | €1,819 | €522 | -€1,297 | -71.3% |
| Tangible fixed assets | 22/27 | €144,040 | €133,369 | -€10,671 | -7.4% |
| Land and buildings | 22 | €105,548 | €101,363 | -€4,186 | -4.0% |
| Furniture and vehicles | 24 | €7,528 | €5,660 | -€1,868 | -24.8% |
| Other tangible fixed assets | 26 | €30,964 | €26,346 | -€4,617 | -14.9% |
| Financial fixed assets | 28 | €15,435 | €15,435 | = | 0.0% |
| Current assets | 29/58 | €207,732 | €215,840 | +€8,108 | +3.9% |
| Amounts receivable within one year | 40/41 | €67,662 | €39,180 | -€28,483 | -42.1% |
| Trade receivables | 40 | €56,389 | €26,247 | -€30,142 | -53.5% |
| Other amounts receivable | 41 | €11,274 | €12,933 | +€1,659 | +14.7% |
| Cash at bank and in hand | 54/58 | €138,974 | €175,494 | +€36,520 | +26.3% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,167 | +€71 | +6.5% |
| Total equity and liabilities | 10/49 | €369,026 | €365,167 | -€3,860 | -1.0% |
| Equity | 10/15 | €265,808 | €283,140 | +€17,331 | +6.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €69,643 | €86,975 | +€17,331 | +24.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €67,784 | €85,115 | +€17,331 | +25.6% |
| Profit (loss) carried forward | 14 | €189,968 | €189,968 | = | 0.0% |
| Amounts payable | 17/49 | €103,218 | €82,027 | -€21,191 | -20.5% |
| Amounts payable after more than one year | 17 | €9,110 | €0 | -€9,110 | -100.0% |
| Financial debts | 170/4 | €9,110 | €0 | -€9,110 | -100.0% |
| Amounts payable within one year | 42/48 | €89,940 | €78,050 | -€11,890 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €16,916 | €14,200 | -€2,716 | -16.1% |
| Trade debts | 44 | €57,728 | €46,819 | -€10,909 | -18.9% |
| Suppliers | 440/4 | €57,728 | €46,819 | -€10,909 | -18.9% |
| Taxes, remuneration and social security | 45 | €2,212 | €2,737 | +€524 | +23.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,212 | €2,737 | +€524 | +23.7% |
| Other amounts payable | 47/48 | €13,084 | €14,295 | +€1,211 | +9.3% |
| Accrued charges and deferred income | 492/3 | €4,168 | €3,977 | -€191 | -4.6% |
| Remuneration, social security and pensions | 62 | €31,603 | €37,796 | +€6,193 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,698 | €11,968 | -€729 | -5.7% |
| Other operating charges | 640/8 | €5,777 | €5,987 | +€211 | +3.6% |
| Gross operating margin | 9900 | €93,966 | €85,898 | -€8,068 | -8.6% |
| Operating profit (loss) | 9901 | €43,889 | €30,147 | -€13,742 | -31.3% |
| Financial income | 75/76B | €308 | €1,039 | +€731 | +237.2% |
| Recurring financial income | 75 | €308 | €1,039 | +€731 | +237.2% |
| Financial charges | 65/66B | €3,636 | €4,309 | +€673 | +18.5% |
| Recurring financial charges | 65 | €3,636 | €4,309 | +€673 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €40,561 | €26,877 | -€13,684 | -33.7% |
| Income taxes | 67/77 | €9,708 | €9,546 | -€162 | -1.7% |
| Profit (loss) for the period | 9904 | €30,853 | €17,331 | -€13,522 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,853 | €17,331 | -€13,522 | -43.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.