ACOUSTIQ: 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.
ACOUSTIQ
Largest movements
- Cash +€264,350
up €264,350 (+383.4%), from €68,956 to €333,306
mainly Net result for the year (+€250,488) and Other debts (+€248,246)
- Current investments -€143,162
down €143,162 (-100.0%), from €143,162 to €0
- Receivables within one year -€42,592
down €42,592 (-13.9%), from €305,834 to €263,242
of which Other amounts receivable: -€55,816
- Stocks and contracts +€10,645
up €10,645 (+11.7%), from €90,639 to €101,284
- Other debts +€248,246
up €248,246 (+779.6%), from €31,842 to €280,088
- Trade debts -€166,655
down €166,655 (-56.9%), from €292,678 to €126,023
- Reserves -€66,962
down €66,962 (-19.9%), from €336,012 to €269,051
- Short-term financial debts +€40,208
up €40,208 (+158924.9%), from €25 to €40,233
- Tax, wage and social debts +€37,306
up €37,306 (+172.9%), from €21,578 to €58,885
of which Taxes: +€42,750
- Gross operating margin +€157,270
up €157,270 (+26.5%), from €592,462 to €749,733
- Staff costs +€74,592
up €74,592 (+27.2%), from €273,907 to €348,499
- Taxes +€25,841
up €25,841 (+38.3%), from €67,498 to €93,339
- Write-downs -€24,973
down €24,973, from €21,795 to -€3,178
- Other operating charges +€23,425
up €23,425 (+1482.4%), from €1,580 to €25,006
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 | €711,460 | €807,604 | +€96,145 | +13.5% |
| Fixed assets | 21/28 | €93,103 | €92,849 | -€254 | -0.3% |
| Tangible fixed assets | 22/27 | €87,726 | €88,214 | +€488 | +0.6% |
| Land and buildings | 22 | €3,373 | €2,947 | -€426 | -12.6% |
| Plant, machinery and equipment | 23 | €19,556 | €21,189 | +€1,633 | +8.4% |
| Furniture and vehicles | 24 | €64,797 | €64,077 | -€720 | -1.1% |
| Financial fixed assets | 28 | €5,377 | €4,635 | -€742 | -13.8% |
| Current assets | 29/58 | €618,357 | €714,756 | +€96,399 | +15.6% |
| Stocks and contracts in progress | 3 | €90,639 | €101,284 | +€10,645 | +11.7% |
| Stocks | 30/36 | €90,639 | €101,284 | +€10,645 | +11.7% |
| Amounts receivable within one year | 40/41 | €305,834 | €263,242 | -€42,592 | -13.9% |
| Trade receivables | 40 | €236,187 | €249,411 | +€13,224 | +5.6% |
| Other amounts receivable | 41 | €69,647 | €13,831 | -€55,816 | -80.1% |
| Current investments | 50/53 | €143,162 | €0 | -€143,162 | -100.0% |
| Cash at bank and in hand | 54/58 | €68,956 | €333,306 | +€264,350 | +383.4% |
| Deferred charges and accrued income | 490/1 | €9,765 | €16,923 | +€7,158 | +73.3% |
| Total equity and liabilities | 10/49 | €711,460 | €807,604 | +€96,145 | +13.5% |
| Equity | 10/15 | €342,212 | €287,651 | -€54,562 | -15.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €336,012 | €269,051 | -€66,962 | -19.9% |
| Distributable reserves | 133 | €336,012 | €269,051 | -€66,962 | -19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,247 | €519,954 | +€150,707 | +40.8% |
| Amounts payable after more than one year | 17 | €14,725 | €6,002 | -€8,723 | -59.2% |
| Financial debts | 170/4 | €14,725 | €6,002 | -€8,723 | -59.2% |
| Amounts payable within one year | 42/48 | €354,522 | €513,952 | +€159,430 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €8,398 | €8,723 | +€325 | +3.9% |
| Financial debts | 43 | €25 | €40,233 | +€40,208 | +158924.9% |
| Credit institutions | 430/8 | €25 | €40,233 | +€40,208 | +158924.9% |
| Trade debts | 44 | €292,678 | €126,023 | -€166,655 | -56.9% |
| Suppliers | 440/4 | €292,678 | €126,023 | -€166,655 | -56.9% |
| Taxes, remuneration and social security | 45 | €21,578 | €58,885 | +€37,306 | +172.9% |
| Taxes | 450/3 | - | €42,750 | +€42,750 | |
| Remuneration and social security | 454/9 | €21,578 | €16,135 | -€5,444 | -25.2% |
| Other amounts payable | 47/48 | €31,842 | €280,088 | +€248,246 | +779.6% |
| Non-recurring operating income | 76A | - | €18,335 | +€18,335 | |
| Remuneration, social security and pensions | 62 | €273,907 | €348,499 | +€74,592 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,276 | €29,467 | +€9,192 | +45.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,795 | -€3,178 | -€24,973 | |
| Other operating charges | 640/8 | €1,580 | €25,006 | +€23,425 | +1482.4% |
| Gross operating margin | 9900 | €592,462 | €749,733 | +€157,270 | +26.5% |
| Operating profit (loss) | 9901 | €274,904 | €349,938 | +€75,034 | +27.3% |
| Financial income | 75/76B | €577 | €261 | -€316 | -54.7% |
| Recurring financial income | 75 | €577 | €261 | -€316 | -54.7% |
| Financial charges | 65/66B | €7,243 | €6,372 | -€871 | -12.0% |
| Recurring financial charges | 65 | €7,243 | €6,372 | -€871 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €268,238 | €343,827 | +€75,589 | +28.2% |
| Income taxes | 67/77 | €67,498 | €93,339 | +€25,841 | +38.3% |
| Profit (loss) for the period | 9904 | €200,740 | €250,488 | +€49,748 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €200,740 | €250,488 | +€49,748 | +24.8% |
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.