AES AUDIOVISUAL: 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.
AES AUDIOVISUAL
Largest movements
- Tangible fixed assets -€6,321
down €6,321 (-16.2%), from €38,928 to €32,607
of which Furniture and vehicles: -€3,879
- Cash -€1,369
down €1,369 (-23.5%), from €5,823 to €4,454
mainly Trade debts (-€8,446) and Debts after one year (-€7,155)
- Receivables within one year -€1,292
down €1,292 (-13.9%), from €9,275 to €7,983
of which Other amounts receivable: -€741
- Deferred charges and accrued income -€1,059
down €1,059 (-90.5%), from €1,170 to €111
- Trade debts -€8,446
down €8,446 (-81.4%), from €10,370 to €1,924
- Debts after one year -€7,155
down €7,155 (-29.8%), from €23,984 to €16,828
- Profit (loss) carried forward +€2,912
up €2,912 (+36.3%), from €8,031 to €10,943
- Tax, wage and social debts +€2,311
up €2,311 (+100%), from €2,307 to €4,618
- Other debts +€1,154
new in 2025: €1,154
- Gross operating margin +€10,710
up €10,710 (+114%), from €9,365 to €20,075
- Depreciation +€3,421
up €3,421 (+59.3%), from €5,770 to €9,191
- Taxes +€1,915
up €1,915 (+597%), from €321 to €2,236
- Financial charges +€1,672
up €1,672 (+227%), from €738 to €2,410
- Other operating charges +€903
up €903 (+173%), from €523 to €1,426
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.
Derived cash bridge
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 | €55,197 | €45,155 | -€10,042 | -18.2% |
| Fixed assets | 21/28 | €38,928 | €32,607 | -€6,321 | -16.2% |
| Tangible fixed assets | 22/27 | €38,928 | €32,607 | -€6,321 | -16.2% |
| Plant, machinery and equipment | 23 | €8,344 | €5,902 | -€2,442 | -29.3% |
| Furniture and vehicles | 24 | €30,584 | €26,705 | -€3,879 | -12.7% |
| Current assets | 29/58 | €16,269 | €12,549 | -€3,720 | -22.9% |
| Amounts receivable within one year | 40/41 | €9,275 | €7,983 | -€1,292 | -13.9% |
| Trade receivables | 40 | €8,534 | €7,983 | -€551 | -6.5% |
| Other amounts receivable | 41 | €741 | - | -€741 | |
| Cash at bank and in hand | 54/58 | €5,823 | €4,454 | -€1,369 | -23.5% |
| Deferred charges and accrued income | 490/1 | €1,170 | €111 | -€1,059 | -90.5% |
| Total equity and liabilities | 10/49 | €55,197 | €45,155 | -€10,042 | -18.2% |
| Equity | 10/15 | €12,031 | €14,943 | +€2,912 | +24.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,031 | €10,943 | +€2,912 | +36.3% |
| Amounts payable | 17/49 | €43,166 | €30,213 | -€12,954 | -30.0% |
| Amounts payable after more than one year | 17 | €23,984 | €16,828 | -€7,155 | -29.8% |
| Financial debts | 170/4 | €23,984 | €16,828 | -€7,155 | -29.8% |
| Amounts payable within one year | 42/48 | €19,183 | €13,385 | -€5,798 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €6,505 | €5,688 | -€817 | -12.6% |
| Trade debts | 44 | €10,370 | €1,924 | -€8,446 | -81.4% |
| Suppliers | 440/4 | €10,370 | €1,924 | -€8,446 | -81.4% |
| Taxes, remuneration and social security | 45 | €2,307 | €4,618 | +€2,311 | +100% |
| Taxes | 450/3 | €2,307 | €4,618 | +€2,311 | +100% |
| Other amounts payable | 47/48 | - | €1,154 | +€1,154 | |
| Remuneration, social security and pensions | 62 | €1,760 | €1,920 | +€160 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,770 | €9,191 | +€3,421 | +59.3% |
| Other operating charges | 640/8 | €523 | €1,426 | +€903 | +173% |
| Non-recurring operating charges | 66A | €110 | €40 | -€70 | -63.5% |
| Gross operating margin | 9900 | €9,365 | €20,075 | +€10,710 | +114% |
| Operating profit (loss) | 9901 | €1,203 | €7,498 | +€6,295 | +523% |
| Financial income | 75/76B | €1 | €60 | +€59 | +10,785% |
| Recurring financial income | 75 | €1 | €60 | +€59 | +10,785% |
| Financial charges | 65/66B | €738 | €2,410 | +€1,672 | +227% |
| Recurring financial charges | 65 | €738 | €2,410 | +€1,672 | +227% |
| Profit (loss) for the period before taxes | 9903 | €466 | €5,148 | +€4,683 | +1,006% |
| Income taxes | 67/77 | €321 | €2,236 | +€1,915 | +597% |
| Profit (loss) for the period | 9904 | €145 | €2,912 | +€2,767 | +1,914% |
| Profit (loss) for the period to be appropriated | 9905 | €145 | €2,912 | +€2,767 | +1,914% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.