AUDIO ACCES: 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.
AUDIO ACCES
Largest movements
- Stocks and contracts -€15,228
down €15,228 (-14.6%), from €104,378 to €89,149
- Receivables within one year +€4,859
up €4,859 (+113.6%), from €4,277 to €9,137
of which Trade receivables: +€5,137
- Tangible fixed assets -€2,331
down €2,331 (-53.0%), from €4,397 to €2,066
of which Furniture and vehicles: -€2,331
- Short-term financial debts -€19,275
down €19,275 (-66.1%), from €29,181 to €9,906
- Trade debts +€18,372
up €18,372 (+104.8%), from €17,529 to €35,901
- Profit (loss) carried forward -€10,410
down €10,410 (-31.9%), from €32,612 to €22,202
- Other debts -€3,372
down €3,372 (-36.3%), from €9,277 to €5,906
- Tax, wage and social debts +€3,218
up €3,218 (+84.6%), from €3,802 to €7,020
of which Taxes: +€3,211
- Financial charges -€2,043
down €2,043 (-24.3%), from €8,406 to €6,363
- Gross operating margin +€1,945
up €1,945 (+95.5%), from -€2,037 to -€93
- Write-downs -€1,293
no longer reported in 2025 (was €1,293)
- Other operating charges +€441
up €441 (+44.1%), from €998 to €1,439
- Depreciation +€238
up €238 (+11.4%), from €2,093 to €2,331
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 | €115,059 | €101,882 | -€13,178 | -11.5% |
| Fixed assets | 21/28 | €4,397 | €2,066 | -€2,331 | -53.0% |
| Tangible fixed assets | 22/27 | €4,397 | €2,066 | -€2,331 | -53.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,397 | €2,066 | -€2,331 | -53.0% |
| Current assets | 29/58 | €110,662 | €99,816 | -€10,846 | -9.8% |
| Stocks and contracts in progress | 3 | €104,378 | €89,149 | -€15,228 | -14.6% |
| Stocks | 30/36 | €104,378 | €89,149 | -€15,228 | -14.6% |
| Amounts receivable within one year | 40/41 | €4,277 | €9,137 | +€4,859 | +113.6% |
| Trade receivables | 40 | €1,765 | €6,901 | +€5,137 | +291.0% |
| Other amounts receivable | 41 | €2,512 | €2,235 | -€277 | -11.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €2,007 | €1,530 | -€477 | -23.8% |
| Total equity and liabilities | 10/49 | €115,059 | €101,882 | -€13,178 | -11.5% |
| Equity | 10/15 | €53,559 | €43,149 | -€10,410 | -19.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,355 | €2,355 | = | 0.0% |
| Tax-exempt reserves | 132 | €495 | €495 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,612 | €22,202 | -€10,410 | -31.9% |
| Amounts payable | 17/49 | €61,501 | €58,733 | -€2,768 | -4.5% |
| Amounts payable within one year | 42/48 | €59,790 | €58,733 | -€1,057 | -1.8% |
| Financial debts | 43 | €29,181 | €9,906 | -€19,275 | -66.1% |
| Credit institutions | 430/8 | €29,181 | €9,906 | -€19,275 | -66.1% |
| Trade debts | 44 | €17,529 | €35,901 | +€18,372 | +104.8% |
| Suppliers | 440/4 | €17,529 | €35,901 | +€18,372 | +104.8% |
| Taxes, remuneration and social security | 45 | €3,802 | €7,020 | +€3,218 | +84.6% |
| Taxes | 450/3 | €3,470 | €6,681 | +€3,211 | +92.6% |
| Remuneration and social security | 454/9 | €333 | €340 | +€7 | +2.0% |
| Other amounts payable | 47/48 | €9,277 | €5,906 | -€3,372 | -36.3% |
| Accrued charges and deferred income | 492/3 | €1,711 | €0 | -€1,711 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €2,331 | +€238 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,293 | - | -€1,293 | |
| Other operating charges | 640/8 | €998 | €1,439 | +€441 | +44.1% |
| Gross operating margin | 9900 | -€2,037 | -€93 | +€1,945 | +95.5% |
| Operating profit (loss) | 9901 | -€6,422 | -€3,863 | +€2,559 | +39.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €8,406 | €6,363 | -€2,043 | -24.3% |
| Recurring financial charges | 65 | €8,406 | €6,363 | -€2,043 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,828 | -€10,224 | +€4,604 | +31.0% |
| Income taxes | 67/77 | €198 | €185 | -€12 | -6.2% |
| Profit (loss) for the period | 9904 | -€15,026 | -€10,410 | +€4,616 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,026 | -€10,410 | +€4,616 | +30.7% |
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 12 October 2026 via checked.be.