ARCHIVE MUSIC: 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.
ARCHIVE MUSIC
Largest movements
- Cash -€7,271
down €7,271 (-49.7%), from €14,619 to €7,347
mainly Trade debts (-€5,834) and Other debts (-€4,089)
- Tangible fixed assets -€1,381
down €1,381 (-42.9%), from €3,222 to €1,841
of which Plant, machinery and equipment: -€1,101
- Receivables within one year +€1,243
up €1,243 (+18.8%), from €6,614 to €7,857
of which Other amounts receivable: +€7,857
- Trade debts -€5,834
down €5,834 (-95.9%), from €6,084 to €250
- Other debts -€4,089
down €4,089 (-100%), from €4,089 to €0
- Tax, wage and social debts +€2,264
up €2,264 (+181%), from €1,254 to €3,518
- Profit (loss) carried forward +€249
up €249 (+6.7%), from €3,702 to €3,952
- Taxes +€1,068
new in 2025: €1,068
- Gross operating margin -€678
down €678 (-17.4%), from €3,907 to €3,228
- Financial charges -€109
down €109 (-100%), from €109 to €0
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 | €24,454 | €17,045 | -€7,409 | -30.3% |
| Fixed assets | 21/28 | €3,222 | €1,841 | -€1,381 | -42.9% |
| Tangible fixed assets | 22/27 | €3,222 | €1,841 | -€1,381 | -42.9% |
| Plant, machinery and equipment | 23 | €2,122 | €1,021 | -€1,101 | -51.9% |
| Furniture and vehicles | 24 | €1,100 | €820 | -€280 | -25.5% |
| Current assets | 29/58 | €21,232 | €15,204 | -€6,028 | -28.4% |
| Amounts receivable within one year | 40/41 | €6,614 | €7,857 | +€1,243 | +18.8% |
| Trade receivables | 40 | €6,614 | €0 | -€6,614 | -100% |
| Other amounts receivable | 41 | - | €7,857 | +€7,857 | |
| Cash at bank and in hand | 54/58 | €14,619 | €7,347 | -€7,271 | -49.7% |
| Total equity and liabilities | 10/49 | €24,454 | €17,045 | -€7,409 | -30.3% |
| Equity | 10/15 | €13,027 | €13,277 | +€249 | +1.9% |
| Contributions | 10/11 | €9,325 | €9,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,702 | €3,952 | +€249 | +6.7% |
| Amounts payable | 17/49 | €11,426 | €3,768 | -€7,658 | -67.0% |
| Amounts payable within one year | 42/48 | €11,426 | €3,768 | -€7,658 | -67.0% |
| Trade debts | 44 | €6,084 | €250 | -€5,834 | -95.9% |
| Suppliers | 440/4 | €6,084 | €250 | -€5,834 | -95.9% |
| Taxes, remuneration and social security | 45 | €1,254 | €3,518 | +€2,264 | +181% |
| Taxes | 450/3 | €1,254 | €3,518 | +€2,264 | +181% |
| Other amounts payable | 47/48 | €4,089 | €0 | -€4,089 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,381 | €1,381 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €530 | +€530 | |
| Gross operating margin | 9900 | €3,907 | €3,228 | -€678 | -17.4% |
| Operating profit (loss) | 9901 | €2,526 | €1,318 | -€1,208 | -47.8% |
| Financial charges | 65/66B | €109 | €0 | -€109 | -100% |
| Recurring financial charges | 65 | €109 | €0 | -€109 | -100% |
| Profit (loss) for the period before taxes | 9903 | €2,417 | €1,318 | -€1,099 | -45.5% |
| Income taxes | 67/77 | - | €1,068 | +€1,068 | |
| Profit (loss) for the period | 9904 | €2,417 | €249 | -€2,167 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,417 | €249 | -€2,167 | -89.7% |
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 29 October 2026 via checked.be.