AUDIELEC: 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.
AUDIELEC
Largest movements
- Current investments +€207,240
up €207,240 (+14.2%), from €1.5m to €1.7m
- Stocks and contracts -€75,329
no longer reported in 2025 (was €75,329)
- Receivables within one year -€23,738
down €23,738 (-37.7%), from €63,046 to €39,309
of which Trade receivables: -€13,563
- Profit (loss) carried forward +€121,561
up €121,561 (+7.5%), from €1.6m to €1.7m
- Other debts -€101,801
down €101,801 (-88.7%), from €114,779 to €12,978
- Trade debts +€46,069
up €46,069 (+209%), from €22,044 to €68,113
- Tax, wage and social debts +€25,592
new in 2025: €25,592
- Purchases and services -€169,100
no longer reported in 2025 (was €169,100)
- Financial income +€127,864
up €127,864 (+116%), from €109,800 to €237,663
- Taxes +€32,337
up €32,337 (+241%), from €13,409 to €45,746
- Gross operating margin -€22,030
down €22,030 (-84.7%), from -€26,003 to -€48,034
- Other operating charges -€12,188
down €12,188 (-70.8%), from €17,225 to €5,037
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 | €1,881,918 | €1,973,338 | +€91,421 | +4.9% |
| Fixed assets | 21/28 | €9,678 | - | -€9,678 | |
| Tangible fixed assets | 22/27 | €9,678 | - | -€9,678 | |
| Plant, machinery and equipment | 23 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €9,529 | - | -€9,529 | |
| Current assets | 29/58 | €1,872,240 | €1,973,338 | +€101,098 | +5.4% |
| Stocks and contracts in progress | 3 | €75,329 | - | -€75,329 | |
| Stocks | 30/36 | €75,329 | - | -€75,329 | |
| Amounts receivable within one year | 40/41 | €63,046 | €39,309 | -€23,738 | -37.7% |
| Trade receivables | 40 | €40,634 | €27,071 | -€13,563 | -33.4% |
| Other amounts receivable | 41 | €22,413 | €12,238 | -€10,175 | -45.4% |
| Current investments | 50/53 | €1,458,060 | €1,665,300 | +€207,240 | +14.2% |
| Cash at bank and in hand | 54/58 | €275,804 | €268,730 | -€7,075 | -2.6% |
| Total equity and liabilities | 10/49 | €1,881,918 | €1,973,338 | +€91,421 | +4.9% |
| Equity | 10/15 | €1,709,187 | €1,830,748 | +€121,561 | +7.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €30,716 | €30,716 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,989 | €15,989 | = | 0.0% |
| Legal reserve | 130 | €15,989 | €15,989 | = | 0.0% |
| Distributable reserves | 133 | €14,727 | €14,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,616,970 | €1,738,531 | +€121,561 | +7.5% |
| Provisions and deferred taxes | 16 | €35,907 | €35,907 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,907 | €35,907 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,716 | €15,716 | = | 0.0% |
| Environmental obligations | 163 | €20,191 | €20,191 | = | 0.0% |
| Amounts payable | 17/49 | €136,824 | €106,683 | -€30,140 | -22.0% |
| Amounts payable within one year | 42/48 | €136,824 | €106,683 | -€30,140 | -22.0% |
| Trade debts | 44 | €22,044 | €68,113 | +€46,069 | +209% |
| Suppliers | 440/4 | €22,044 | €68,113 | +€46,069 | +209% |
| Taxes, remuneration and social security | 45 | - | €25,592 | +€25,592 | |
| Remuneration and social security | 454/9 | - | €25,592 | +€25,592 | |
| Other amounts payable | 47/48 | €114,779 | €12,978 | -€101,801 | -88.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,100 | - | -€169,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,847 | €9,936 | -€911 | -8.4% |
| Other operating charges | 640/8 | €17,225 | €5,037 | -€12,188 | -70.8% |
| Non-recurring operating charges | 66A | €255 | - | -€255 | |
| Gross operating margin | 9900 | -€26,003 | -€48,034 | -€22,030 | -84.7% |
| Operating profit (loss) | 9901 | -€54,331 | -€63,007 | -€8,676 | -16.0% |
| Financial income | 75/76B | €109,800 | €237,663 | +€127,864 | +116% |
| Recurring financial income | 75 | €109,800 | €237,663 | +€127,864 | +116% |
| Financial charges | 65/66B | €5,886 | €7,350 | +€1,464 | +24.9% |
| Recurring financial charges | 65 | €5,886 | €7,350 | +€1,464 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €49,584 | €167,307 | +€117,724 | +237% |
| Income taxes | 67/77 | €13,409 | €45,746 | +€32,337 | +241% |
| Profit (loss) for the period | 9904 | €36,175 | €121,561 | +€85,386 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €36,175 | €121,561 | +€85,386 | +236% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.