Acoustics Plus: 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.
Acoustics Plus
Largest movements
- Receivables within one year -€87,097
down €87,097 (-49.9%), from €174,459 to €87,363
of which Trade receivables: -€78,668
- Cash +€73,925
up €73,925 (+73.7%), from €100,370 to €174,294
mainly Receivables within one year (+€87,097) and Stocks and contracts (+€17,630)
- Stocks and contracts -€17,630
no longer reported in 2025 (was €17,630)
of which Contracts in progress: -€12,525
- Tangible fixed assets -€14,463
down €14,463 (-7.1%), from €203,542 to €189,079
of which Land and buildings: -€7,436
- Trade debts -€40,139
down €40,139 (-58.4%), from €68,720 to €28,581
- Profit (loss) carried forward -€18,566
down €18,566 (-11.4%), from €162,585 to €144,019
- Debts after one year +€7,609
up €7,609 (+6.9%), from €109,959 to €117,568
- Tax, wage and social debts +€6,234
new in 2025: €6,234
- Gross operating margin -€48,019
down €48,019 (-81.3%), from €59,040 to €11,020
- Taxes -€10,974
down €10,974 (-78.0%), from €14,064 to €3,090
- Depreciation +€3,149
up €3,149 (+27.8%), from €11,315 to €14,463
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 | €505,364 | €460,846 | -€44,517 | -8.8% |
| Fixed assets | 21/28 | €203,542 | €189,079 | -€14,463 | -7.1% |
| Tangible fixed assets | 22/27 | €203,542 | €189,079 | -€14,463 | -7.1% |
| Land and buildings | 22 | €172,285 | €164,849 | -€7,436 | -4.3% |
| Furniture and vehicles | 24 | €31,258 | €24,230 | -€7,027 | -22.5% |
| Current assets | 29/58 | €301,821 | €271,768 | -€30,054 | -10.0% |
| Stocks and contracts in progress | 3 | €17,630 | - | -€17,630 | |
| Stocks | 30/36 | €5,105 | - | -€5,105 | |
| Contracts in progress | 37 | €12,525 | - | -€12,525 | |
| Amounts receivable within one year | 40/41 | €174,459 | €87,363 | -€87,097 | -49.9% |
| Trade receivables | 40 | €155,031 | €76,363 | -€78,668 | -50.7% |
| Other amounts receivable | 41 | €19,429 | €11,000 | -€8,429 | -43.4% |
| Cash at bank and in hand | 54/58 | €100,370 | €174,294 | +€73,925 | +73.7% |
| Deferred charges and accrued income | 490/1 | €9,362 | €10,111 | +€748 | +8.0% |
| Total equity and liabilities | 10/49 | €505,364 | €460,846 | -€44,517 | -8.8% |
| Equity | 10/15 | €317,675 | €299,109 | -€18,566 | -5.8% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €134,190 | €134,190 | = | 0.0% |
| Distributable reserves | 133 | €134,190 | €134,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,585 | €144,019 | -€18,566 | -11.4% |
| Amounts payable | 17/49 | €187,689 | €161,737 | -€25,952 | -13.8% |
| Amounts payable after more than one year | 17 | €109,959 | €117,568 | +€7,609 | +6.9% |
| Financial debts | 170/4 | €109,959 | €117,568 | +€7,609 | +6.9% |
| Amounts payable within one year | 42/48 | €68,720 | €34,815 | -€33,905 | -49.3% |
| Trade debts | 44 | €68,720 | €28,581 | -€40,139 | -58.4% |
| Suppliers | 440/4 | €68,720 | €28,581 | -€40,139 | -58.4% |
| Taxes, remuneration and social security | 45 | - | €6,234 | +€6,234 | |
| Taxes | 450/3 | - | €6,234 | +€6,234 | |
| Accrued charges and deferred income | 492/3 | €9,010 | €9,354 | +€344 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,315 | €14,463 | +€3,149 | +27.8% |
| Other operating charges | 640/8 | €4,245 | €3,709 | -€536 | -12.6% |
| Non-recurring operating charges | 66A | €726 | - | -€726 | |
| Gross operating margin | 9900 | €59,040 | €11,020 | -€48,019 | -81.3% |
| Operating profit (loss) | 9901 | €42,755 | -€7,152 | -€49,907 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,991 | €8,324 | +€333 | +4.2% |
| Recurring financial charges | 65 | €7,991 | €8,324 | +€333 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €34,763 | -€15,476 | -€50,239 | |
| Income taxes | 67/77 | €14,064 | €3,090 | -€10,974 | -78.0% |
| Profit (loss) for the period | 9904 | €20,700 | -€18,566 | -€39,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,700 | -€18,566 | -€39,265 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.