ACOUSTIX: 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.
ACOUSTIX
Largest movements
- Stocks and contracts -€84,059
down €84,059 (-50.7%), from €165,832 to €81,773
- Receivables within one year -€7,962
down €7,962 (-5.5%), from €144,102 to €136,140
of which Trade receivables: -€8,164
- Tangible fixed assets -€7,917
down €7,917 (-47.7%), from €16,583 to €8,667
of which Leasing and similar rights: -€15,781
- Deferred charges and accrued income -€4,381
down €4,381 (-39.9%), from €10,968 to €6,588
- Trade debts -€99,177
down €99,177 (-34.0%), from €291,858 to €192,680
- Profit (loss) carried forward -€65,378
down €65,378 (-70.9%), from -€92,270 to -€157,648
- Short-term financial debts +€56,293
up €56,293 (+410.7%), from €13,707 to €70,000
- Current portion of long-term debt -€10,552
no longer reported in 2025 (was €10,552)
- Advances received +€7,947
up €7,947 (+127.5%), from €6,232 to €14,179
- Gross operating margin -€49,697
down €49,697 (-18.8%), from €264,599 to €214,902
- Depreciation -€10,939
down €10,939 (-49.7%), from €22,025 to €11,086
- Other operating charges -€4,863
down €4,863 (-10.1%), from €48,094 to €43,231
- Financial charges +€3,605
up €3,605 (+16.2%), from €22,285 to €25,891
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 | €401,410 | €292,703 | -€108,707 | -27.1% |
| Fixed assets | 21/28 | €18,321 | €8,667 | -€9,654 | -52.7% |
| Intangible fixed assets | 21 | €1,738 | €0 | -€1,738 | -100.0% |
| Tangible fixed assets | 22/27 | €16,583 | €8,667 | -€7,917 | -47.7% |
| Furniture and vehicles | 24 | €802 | €8,667 | +€7,865 | +980.9% |
| Leasing and similar rights | 25 | €15,781 | - | -€15,781 | |
| Current assets | 29/58 | €383,089 | €284,036 | -€99,053 | -25.9% |
| Stocks and contracts in progress | 3 | €165,832 | €81,773 | -€84,059 | -50.7% |
| Stocks | 30/36 | €165,832 | €81,773 | -€84,059 | -50.7% |
| Amounts receivable within one year | 40/41 | €144,102 | €136,140 | -€7,962 | -5.5% |
| Trade receivables | 40 | €142,323 | €134,159 | -€8,164 | -5.7% |
| Other amounts receivable | 41 | €1,779 | €1,981 | +€202 | +11.4% |
| Cash at bank and in hand | 54/58 | €62,186 | €59,535 | -€2,651 | -4.3% |
| Deferred charges and accrued income | 490/1 | €10,968 | €6,588 | -€4,381 | -39.9% |
| Total equity and liabilities | 10/49 | €401,410 | €292,703 | -€108,707 | -27.1% |
| Equity | 10/15 | €3,176 | -€62,201 | -€65,378 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €20,446 | €20,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,711 | €5,711 | = | 0.0% |
| Legal reserve | 130 | €5,711 | €5,711 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €12,735 | €12,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,270 | -€157,648 | -€65,378 | -70.9% |
| Amounts payable | 17/49 | €398,233 | €354,904 | -€43,329 | -10.9% |
| Amounts payable within one year | 42/48 | €393,934 | €349,752 | -€44,182 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €10,552 | - | -€10,552 | |
| Financial debts | 43 | €13,707 | €70,000 | +€56,293 | +410.7% |
| Credit institutions | 430/8 | €13,707 | €70,000 | +€56,293 | +410.7% |
| Trade debts | 44 | €291,858 | €192,680 | -€99,177 | -34.0% |
| Suppliers | 440/4 | €291,858 | €192,680 | -€99,177 | -34.0% |
| Advances received on contracts in progress | 46 | €6,232 | €14,179 | +€7,947 | +127.5% |
| Taxes, remuneration and social security | 45 | €71,218 | €72,453 | +€1,235 | +1.7% |
| Taxes | 450/3 | €37,706 | €32,427 | -€5,279 | -14.0% |
| Remuneration and social security | 454/9 | €33,512 | €40,026 | +€6,514 | +19.4% |
| Other amounts payable | 47/48 | €368 | €440 | +€72 | +19.6% |
| Accrued charges and deferred income | 492/3 | €4,299 | €5,152 | +€853 | +19.8% |
| Remuneration, social security and pensions | 62 | €197,324 | €197,347 | +€23 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,025 | €11,086 | -€10,939 | -49.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,621 | +€2,621 | |
| Other operating charges | 640/8 | €48,094 | €43,231 | -€4,863 | -10.1% |
| Gross operating margin | 9900 | €264,599 | €214,902 | -€49,697 | -18.8% |
| Operating profit (loss) | 9901 | -€2,845 | -€39,384 | -€36,539 | -1284.4% |
| Financial income | 75/76B | €915 | €550 | -€365 | -39.9% |
| Recurring financial income | 75 | €915 | €550 | -€365 | -39.9% |
| Financial charges | 65/66B | €22,285 | €25,891 | +€3,605 | +16.2% |
| Recurring financial charges | 65 | €22,285 | €25,891 | +€3,605 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,215 | -€64,725 | -€40,509 | -167.3% |
| Income taxes | 67/77 | -€62 | €653 | +€715 | |
| Profit (loss) for the period | 9904 | -€24,154 | -€65,378 | -€41,224 | -170.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,154 | -€65,378 | -€41,224 | -170.7% |
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 7 October 2026 via checked.be.