AUDIFOON: 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.
AUDIFOON
Largest movements
- Receivables within one year +€49,083
up €49,083 (+37.1%), from €132,376 to €181,459
of which Trade receivables: +€68,283
- Tangible fixed assets -€37,490
down €37,490 (-25.7%), from €146,076 to €108,586
of which Leasing and similar rights: -€19,580
- Stocks and contracts +€15,352
up €15,352 (+13.7%), from €112,333 to €127,685
- Profit (loss) carried forward +€54,659
up €54,659 (+35.5%), from €154,164 to €208,823
- Debts after one year -€20,130
down €20,130 (-73.7%), from €27,303 to €7,173
- Current portion of long-term debt -€6,199
down €6,199 (-44.2%), from €14,020 to €7,822
- Trade debts +€5,411
up €5,411 (+6.4%), from €85,132 to €90,543
- Taxes +€21,803
up €21,803 (+2,704%), from €806 to €22,609
- Gross operating margin +€16,256
up €16,256 (+4.0%), from €405,583 to €421,838
- Staff costs -€9,957
down €9,957 (-3.1%), from €325,227 to €315,271
- Depreciation -€7,720
down €7,720 (-26.3%), from €29,342 to €21,622
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 | €454,926 | €484,672 | +€29,746 | +6.5% |
| Fixed assets | 21/28 | €146,076 | €108,586 | -€37,490 | -25.7% |
| Tangible fixed assets | 22/27 | €146,076 | €108,586 | -€37,490 | -25.7% |
| Land and buildings | 22 | €95,969 | €88,237 | -€7,732 | -8.1% |
| Plant, machinery and equipment | 23 | €1,523 | €928 | -€595 | -39.1% |
| Furniture and vehicles | 24 | €11,425 | €4,042 | -€7,383 | -64.6% |
| Leasing and similar rights | 25 | €29,772 | €10,191 | -€19,580 | -65.8% |
| Other tangible fixed assets | 26 | €7,387 | €5,187 | -€2,200 | -29.8% |
| Current assets | 29/58 | €308,850 | €376,086 | +€67,236 | +21.8% |
| Stocks and contracts in progress | 3 | €112,333 | €127,685 | +€15,352 | +13.7% |
| Stocks | 30/36 | €112,333 | €127,685 | +€15,352 | +13.7% |
| Amounts receivable within one year | 40/41 | €132,376 | €181,459 | +€49,083 | +37.1% |
| Trade receivables | 40 | €112,953 | €181,236 | +€68,283 | +60.5% |
| Other amounts receivable | 41 | €19,423 | €223 | -€19,200 | -98.9% |
| Cash at bank and in hand | 54/58 | €57,247 | €61,422 | +€4,175 | +7.3% |
| Deferred charges and accrued income | 490/1 | €6,895 | €5,521 | -€1,374 | -19.9% |
| Total equity and liabilities | 10/49 | €454,926 | €484,672 | +€29,746 | +6.5% |
| Equity | 10/15 | €253,176 | €307,835 | +€54,659 | +21.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,420 | €80,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €41,060 | €41,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,164 | €208,823 | +€54,659 | +35.5% |
| Amounts payable | 17/49 | €201,750 | €176,837 | -€24,913 | -12.3% |
| Amounts payable after more than one year | 17 | €27,303 | €7,173 | -€20,130 | -73.7% |
| Financial debts | 170/4 | €27,303 | €7,173 | -€20,130 | -73.7% |
| Amounts payable within one year | 42/48 | €174,448 | €169,664 | -€4,783 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €14,020 | €7,822 | -€6,199 | -44.2% |
| Financial debts | 43 | €8,333 | €8,333 | = | 0.0% |
| Credit institutions | 430/8 | €8,333 | €8,333 | = | 0.0% |
| Trade debts | 44 | €85,132 | €90,543 | +€5,411 | +6.4% |
| Suppliers | 440/4 | €85,132 | €90,543 | +€5,411 | +6.4% |
| Taxes, remuneration and social security | 45 | €66,962 | €62,966 | -€3,996 | -6.0% |
| Taxes | 450/3 | €13,119 | €15,874 | +€2,755 | +21.0% |
| Remuneration and social security | 454/9 | €53,843 | €47,092 | -€6,751 | -12.5% |
| Remuneration, social security and pensions | 62 | €325,227 | €315,271 | -€9,957 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,342 | €21,622 | -€7,720 | -26.3% |
| Other operating charges | 640/8 | €7,838 | €5,573 | -€2,265 | -28.9% |
| Gross operating margin | 9900 | €405,583 | €421,838 | +€16,256 | +4.0% |
| Operating profit (loss) | 9901 | €43,174 | €79,372 | +€36,197 | +83.8% |
| Financial income | 75/76B | €22 | €49 | +€27 | +123% |
| Recurring financial income | 75 | €22 | €49 | +€27 | +123% |
| Financial charges | 65/66B | €4,977 | €2,153 | -€2,824 | -56.7% |
| Recurring financial charges | 65 | €4,977 | €2,153 | -€2,824 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €38,220 | €77,268 | +€39,048 | +102% |
| Income taxes | 67/77 | €806 | €22,609 | +€21,803 | +2,704% |
| Profit (loss) for the period | 9904 | €37,414 | €54,659 | +€17,245 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,414 | €54,659 | +€17,245 | +46.1% |
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 16 October 2026 via checked.be.