Audio&Logo Leen: 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&Logo Leen
Largest movements
- Cash +€18,411
up €18,411 (+135%), from €13,593 to €32,005
mainly Receivables within one year (+€12,242) and Trade debts (+€5,383)
- Receivables within one year -€12,242
down €12,242 (-33.2%), from €36,900 to €24,658
of which Trade receivables: -€15,189
- Tangible fixed assets -€5,291
down €5,291 (-43.8%), from €12,089 to €6,798
of which Furniture and vehicles: -€4,365
- Trade debts +€5,383
up €5,383 (+403%), from €1,336 to €6,719
- Current portion of long-term debt -€3,639
down €3,639 (-91.6%), from €3,973 to €334
- Gross operating margin -€17,314
down €17,314 (-75.7%), from €22,869 to €5,555
- Taxes -€4,456
down €4,456 (-90.8%), from €4,907 to €451
- Other operating charges -€246
down €246 (-67.2%), from €366 to €120
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 | €65,322 | €66,648 | +€1,327 | +2.0% |
| Fixed assets | 21/28 | €12,089 | €6,798 | -€5,291 | -43.8% |
| Tangible fixed assets | 22/27 | €12,089 | €6,798 | -€5,291 | -43.8% |
| Plant, machinery and equipment | 23 | €5,843 | €4,917 | -€926 | -15.9% |
| Furniture and vehicles | 24 | €6,246 | €1,881 | -€4,365 | -69.9% |
| Current assets | 29/58 | €53,233 | €59,850 | +€6,617 | +12.4% |
| Amounts receivable within one year | 40/41 | €36,900 | €24,658 | -€12,242 | -33.2% |
| Trade receivables | 40 | €15,189 | - | -€15,189 | |
| Other amounts receivable | 41 | €21,711 | €24,658 | +€2,947 | +13.6% |
| Cash at bank and in hand | 54/58 | €13,593 | €32,005 | +€18,411 | +135% |
| Deferred charges and accrued income | 490/1 | €2,740 | €3,188 | +€447 | +16.3% |
| Total equity and liabilities | 10/49 | €65,322 | €66,648 | +€1,327 | +2.0% |
| Equity | 10/15 | €58,745 | €58,210 | -€535 | -0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,745 | €53,210 | -€535 | -1.0% |
| Amounts payable | 17/49 | €6,577 | €8,439 | +€1,862 | +28.3% |
| Amounts payable after more than one year | 17 | €334 | - | -€334 | |
| Financial debts | 170/4 | €334 | - | -€334 | |
| Amounts payable within one year | 42/48 | €6,216 | €8,411 | +€2,195 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €3,973 | €334 | -€3,639 | -91.6% |
| Trade debts | 44 | €1,336 | €6,719 | +€5,383 | +403% |
| Suppliers | 440/4 | €1,336 | €6,719 | +€5,383 | +403% |
| Taxes, remuneration and social security | 45 | €907 | €1,358 | +€451 | +49.7% |
| Taxes | 450/3 | €907 | €1,358 | +€451 | +49.7% |
| Accrued charges and deferred income | 492/3 | €27 | €27 | +€1 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €5,291 | +€185 | +3.6% |
| Other operating charges | 640/8 | €366 | €120 | -€246 | -67.2% |
| Gross operating margin | 9900 | €22,869 | €5,555 | -€17,314 | -75.7% |
| Operating profit (loss) | 9901 | €17,397 | €144 | -€17,253 | -99.2% |
| Financial charges | 65/66B | €287 | €228 | -€58 | -20.3% |
| Recurring financial charges | 65 | €287 | €228 | -€58 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €17,110 | -€84 | -€17,195 | |
| Income taxes | 67/77 | €4,907 | €451 | -€4,456 | -90.8% |
| Profit (loss) for the period | 9904 | €12,203 | -€535 | -€12,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,203 | -€535 | -€12,738 |
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 31 October 2026 via checked.be.