Audio Clinique: 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 Clinique
Largest movements
- Cash +€114,224
up €114,224 (+1,007%), from €11,344 to €125,568
mainly Net result for the year (+€206,738) and Tax, wage and social debts (+€19,900)
- Reserves +€206,738
new in 2025: €206,738
- Debts after one year -€118,504
down €118,504 (-23.7%), from €500,000 to €381,496
- Tax, wage and social debts +€19,900
up €19,900 (+431%), from €4,622 to €24,522
- Financial income +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Taxes +€26,336
up €26,336 (+688%), from €3,825 to €30,161
- Gross operating margin +€17,747
up €17,747 (+55.5%), from €31,951 to €49,698
- Financial charges -€2,222
down €2,222 (-16.1%), from €13,802 to €11,581
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 | €1,027,081 | €1,135,903 | +€108,821 | +10.6% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €27,081 | €135,903 | +€108,821 | +402% |
| Amounts receivable within one year | 40/41 | €15,738 | €10,335 | -€5,402 | -34.3% |
| Trade receivables | 40 | €14,799 | €10,269 | -€4,530 | -30.6% |
| Other amounts receivable | 41 | €939 | €66 | -€873 | -92.9% |
| Cash at bank and in hand | 54/58 | €11,344 | €125,568 | +€114,224 | +1,007% |
| Total equity and liabilities | 10/49 | €1,027,081 | €1,135,903 | +€108,821 | +10.6% |
| Equity | 10/15 | €408,460 | €615,198 | +€206,738 | +50.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €206,738 | +€206,738 | |
| Distributable reserves | 133 | - | €206,738 | +€206,738 | |
| Profit (loss) carried forward | 14 | €405,460 | €405,460 | = | 0.0% |
| Amounts payable | 17/49 | €618,621 | €520,704 | -€97,917 | -15.8% |
| Amounts payable after more than one year | 17 | €500,000 | €381,496 | -€118,504 | -23.7% |
| Financial debts | 170/4 | €500,000 | €381,496 | -€118,504 | -23.7% |
| Amounts payable within one year | 42/48 | €116,621 | €139,208 | +€22,588 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €95,135 | -€4,865 | -4.9% |
| Trade debts | 44 | €11,999 | €19,552 | +€7,553 | +62.9% |
| Suppliers | 440/4 | €11,999 | €19,552 | +€7,553 | +62.9% |
| Taxes, remuneration and social security | 45 | €4,622 | €24,522 | +€19,900 | +431% |
| Taxes | 450/3 | €4,622 | €24,522 | +€19,900 | +431% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Other operating charges | 640/8 | €1,188 | €1,218 | +€31 | +2.6% |
| Gross operating margin | 9900 | €31,951 | €49,698 | +€17,747 | +55.5% |
| Operating profit (loss) | 9901 | €30,764 | €48,480 | +€17,716 | +57.6% |
| Financial income | 75/76B | €100,000 | €200,000 | +€100,000 | +100% |
| Recurring financial income | 75 | €100,000 | €200,000 | +€100,000 | +100% |
| Financial charges | 65/66B | €13,802 | €11,581 | -€2,222 | -16.1% |
| Recurring financial charges | 65 | €13,802 | €11,581 | -€2,222 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €116,961 | €236,899 | +€119,938 | +103% |
| Income taxes | 67/77 | €3,825 | €30,161 | +€26,336 | +688% |
| Profit (loss) for the period | 9904 | €113,136 | €206,738 | +€93,602 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,136 | €206,738 | +€93,602 | +82.7% |
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 23 October 2026 via checked.be.