AUDIO-DESIGN & CONSULTING: 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-DESIGN & CONSULTING
Largest movements
- Tangible fixed assets +€34,311
up €34,311 (+137%), from €25,063 to €59,373
of which Leasing and similar rights: +€21,172
- Cash +€21,550
up €21,550 (+13.6%), from €157,981 to €179,531
mainly Net result for the year (+€35,657) and Other debts (+€22,600)
- Receivables within one year -€10,392
down €10,392 (-13.4%), from €77,601 to €67,209
of which Other amounts receivable: -€5,526
- Other debts +€22,600
up €22,600 (+251%), from €9,000 to €31,600
- Debts after one year +€17,360
new in 2025: €17,360
- Tax, wage and social debts -€9,558
down €9,558 (-93.7%), from €10,200 to €642
- Reserves +€8,500
up €8,500 (+5.1%), from €166,951 to €175,451
of which Distributable reserves: +€8,500
- Current portion of long-term debt +€4,492
new in 2025: €4,492
- Taxes -€7,926
down €7,926 (-31.8%), from €24,916 to €16,990
- Gross operating margin -€7,058
down €7,058 (-8.7%), from €81,015 to €73,957
- Depreciation +€5,829
up €5,829 (+47.8%), from €12,182 to €18,011
- Financial charges +€1,315
up €1,315 (+70.1%), from €1,876 to €3,191
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 | €303,338 | €349,567 | +€46,230 | +15.2% |
| Fixed assets | 21/28 | €25,063 | €59,373 | +€34,311 | +137% |
| Tangible fixed assets | 22/27 | €25,063 | €59,373 | +€34,311 | +137% |
| Plant, machinery and equipment | 23 | €24,113 | €31,907 | +€7,795 | +32.3% |
| Furniture and vehicles | 24 | - | €1,943 | +€1,943 | |
| Leasing and similar rights | 25 | - | €21,172 | +€21,172 | |
| Other tangible fixed assets | 26 | €950 | €4,351 | +€3,401 | +358% |
| Current assets | 29/58 | €278,275 | €290,194 | +€11,919 | +4.3% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,601 | €67,209 | -€10,392 | -13.4% |
| Trade receivables | 40 | €25,043 | €20,177 | -€4,866 | -19.4% |
| Other amounts receivable | 41 | €52,558 | €47,031 | -€5,526 | -10.5% |
| Cash at bank and in hand | 54/58 | €157,981 | €179,531 | +€21,550 | +13.6% |
| Deferred charges and accrued income | 490/1 | €7,694 | €8,454 | +€760 | +9.9% |
| Total equity and liabilities | 10/49 | €303,338 | €349,567 | +€46,230 | +15.2% |
| Equity | 10/15 | €274,045 | €282,602 | +€8,557 | +3.1% |
| Contributions | 10/11 | €107,080 | €107,080 | = | 0.0% |
| Reserves | 13 | €166,951 | €175,451 | +€8,500 | +5.1% |
| Tax-exempt reserves | 132 | €4,613 | €4,613 | = | 0.0% |
| Distributable reserves | 133 | €162,338 | €170,838 | +€8,500 | +5.2% |
| Profit (loss) carried forward | 14 | €14 | €71 | +€57 | +397% |
| Amounts payable | 17/49 | €29,293 | €66,965 | +€37,673 | +129% |
| Amounts payable after more than one year | 17 | - | €17,360 | +€17,360 | |
| Financial debts | 170/4 | - | €17,360 | +€17,360 | |
| Amounts payable within one year | 42/48 | €29,140 | €49,452 | +€20,313 | +69.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,492 | +€4,492 | |
| Financial debts | 43 | €4,418 | €4,416 | -€2 | 0.0% |
| Credit institutions | 430/8 | €4,418 | €4,416 | -€2 | 0.0% |
| Trade debts | 44 | €5,522 | €8,302 | +€2,781 | +50.4% |
| Suppliers | 440/4 | €5,522 | €8,302 | +€2,781 | +50.4% |
| Taxes, remuneration and social security | 45 | €10,200 | €642 | -€9,558 | -93.7% |
| Taxes | 450/3 | €10,200 | €642 | -€9,558 | -93.7% |
| Other amounts payable | 47/48 | €9,000 | €31,600 | +€22,600 | +251% |
| Accrued charges and deferred income | 492/3 | €153 | €153 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,182 | €18,011 | +€5,829 | +47.8% |
| Other operating charges | 640/8 | €1,887 | €1,233 | -€655 | -34.7% |
| Gross operating margin | 9900 | €81,015 | €73,957 | -€7,058 | -8.7% |
| Operating profit (loss) | 9901 | €66,945 | €54,713 | -€12,232 | -18.3% |
| Financial income | 75/76B | €822 | €1,125 | +€303 | +36.8% |
| Recurring financial income | 75 | €822 | €1,125 | +€303 | +36.8% |
| Financial charges | 65/66B | €1,876 | €3,191 | +€1,315 | +70.1% |
| Recurring financial charges | 65 | €1,876 | €3,191 | +€1,315 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €65,891 | €52,647 | -€13,244 | -20.1% |
| Income taxes | 67/77 | €24,916 | €16,990 | -€7,926 | -31.8% |
| Profit (loss) for the period | 9904 | €40,975 | €35,657 | -€5,318 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,975 | €35,657 | -€5,318 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.