ADC SONORISATION: 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.
ADC SONORISATION
Largest movements
- Cash -€9,384
down €9,384 (-9.2%), from €102,354 to €92,970
mainly Contributions, distributions and other (-€24,000) and Other debts (-€10,179)
- Stocks and contracts -€7,299
down €7,299 (-19.7%), from €37,123 to €29,824
- Receivables within one year +€4,627
up €4,627 (+163.7%), from €2,827 to €7,454
of which Other amounts receivable: +€2,442
- Deferred charges and accrued income -€2,438
down €2,438 (-77.6%), from €3,141 to €703
- Other debts -€10,179
down €10,179 (-85.7%), from €11,881 to €1,702
- Reserves -€5,725
down €5,725 (-5.3%), from €107,141 to €101,416
- Trade debts +€2,379
up €2,379 (+474.9%), from €501 to €2,880
- Turnover +€9,360
up €9,360 (+6.7%), from €140,570 to €149,930
- Staff costs +€6,182
up €6,182 (+35.7%), from €17,322 to €23,504
- Gross operating margin +€5,345
up €5,345 (+11.9%), from €44,849 to €50,194
- Purchases and services +€4,015
up €4,015 (+4.2%), from €95,721 to €99,736
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 | €146,749 | €131,998 | -€14,751 | -10.1% |
| Fixed assets | 21/28 | €1,304 | €1,047 | -€257 | -19.7% |
| Tangible fixed assets | 22/27 | €1,044 | €847 | -€197 | -18.9% |
| Land and buildings | 22 | €1,044 | €847 | -€197 | -18.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €260 | €200 | -€60 | -23.1% |
| Current assets | 29/58 | €145,445 | €130,951 | -€14,494 | -10.0% |
| Stocks and contracts in progress | 3 | €37,123 | €29,824 | -€7,299 | -19.7% |
| Stocks | 30/36 | €37,123 | €29,824 | -€7,299 | -19.7% |
| Amounts receivable within one year | 40/41 | €2,827 | €7,454 | +€4,627 | +163.7% |
| Trade receivables | 40 | €0 | €2,185 | +€2,185 | |
| Other amounts receivable | 41 | €2,827 | €5,269 | +€2,442 | +86.4% |
| Cash at bank and in hand | 54/58 | €102,354 | €92,970 | -€9,384 | -9.2% |
| Deferred charges and accrued income | 490/1 | €3,141 | €703 | -€2,438 | -77.6% |
| Total equity and liabilities | 10/49 | €146,749 | €131,998 | -€14,751 | -10.1% |
| Equity | 10/15 | €127,601 | €121,876 | -€5,725 | -4.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €107,141 | €101,416 | -€5,725 | -5.3% |
| Distributable reserves | 133 | €107,141 | €101,416 | -€5,725 | -5.3% |
| Amounts payable | 17/49 | €19,148 | €10,122 | -€9,026 | -47.1% |
| Amounts payable within one year | 42/48 | €19,148 | €10,122 | -€9,026 | -47.1% |
| Trade debts | 44 | €501 | €2,880 | +€2,379 | +474.9% |
| Suppliers | 440/4 | €501 | €2,880 | +€2,379 | +474.9% |
| Taxes, remuneration and social security | 45 | €6,766 | €5,540 | -€1,226 | -18.1% |
| Taxes | 450/3 | €4,278 | €2,011 | -€2,267 | -53.0% |
| Remuneration and social security | 454/9 | €2,488 | €3,529 | +€1,041 | +41.8% |
| Other amounts payable | 47/48 | €11,881 | €1,702 | -€10,179 | -85.7% |
| Turnover | 70 | €140,570 | €149,930 | +€9,360 | +6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,721 | €99,736 | +€4,015 | +4.2% |
| Remuneration, social security and pensions | 62 | €17,322 | €23,504 | +€6,182 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €197 | -€462 | -70.1% |
| Other operating charges | 640/8 | €613 | €1,667 | +€1,054 | +171.9% |
| Gross operating margin | 9900 | €44,849 | €50,194 | +€5,345 | +11.9% |
| Operating profit (loss) | 9901 | €26,255 | €24,826 | -€1,429 | -5.4% |
| Financial income | 75/76B | €431 | €390 | -€41 | -9.5% |
| Recurring financial income | 75 | €431 | €390 | -€41 | -9.5% |
| Financial charges | 65/66B | €169 | €210 | +€41 | +24.3% |
| Recurring financial charges | 65 | €169 | €210 | +€41 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €26,517 | €25,006 | -€1,511 | -5.7% |
| Income taxes | 67/77 | €7,173 | €6,731 | -€442 | -6.2% |
| Profit (loss) for the period | 9904 | €19,344 | €18,275 | -€1,069 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,344 | €18,275 | -€1,069 | -5.5% |
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 6 October 2026 via checked.be.