AUDIO MOUSCRON: 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 MOUSCRON
Largest movements
- Cash +€30,167
up €30,167 (+142.8%), from €21,124 to €51,291
mainly Net result for the year (+€24,449) and Depreciation (+€16,200)
- Tangible fixed assets -€13,073
down €13,073 (-10.9%), from €120,214 to €107,141
- Stocks and contracts +€12,969
up €12,969 (+75.1%), from €17,275 to €30,245
- Receivables within one year -€6,576
down €6,576 (-34.0%), from €19,334 to €12,758
of which Trade receivables: -€6,601
- Profit (loss) carried forward +€24,449
up €24,449 (+61.8%), from €39,588 to €64,037
- Other debts -€10,000
down €10,000 (-20.1%), from €49,659 to €39,659
- Tax, wage and social debts +€6,793
up €6,793 (+52.5%), from €12,951 to €19,744
of which Taxes: +€6,746
- Trade debts +€2,257
up €2,257 (+3.3%), from €67,526 to €69,783
- Gross operating margin -€22,364
down €22,364 (-19.9%), from €112,465 to €90,101
- Staff costs -€5,032
down €5,032 (-12.9%), from €38,948 to €33,916
- Taxes +€2,780
up €2,780 (+37.5%), from €7,408 to €10,188
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 | €180,549 | €204,048 | +€23,499 | +13.0% |
| Fixed assets | 21/28 | €122,527 | €109,454 | -€13,073 | -10.7% |
| Tangible fixed assets | 22/27 | €120,214 | €107,141 | -€13,073 | -10.9% |
| Plant, machinery and equipment | 23 | €35,623 | €31,119 | -€4,504 | -12.6% |
| Furniture and vehicles | 24 | €15,398 | €12,510 | -€2,889 | -18.8% |
| Other tangible fixed assets | 26 | €69,193 | €63,512 | -€5,681 | -8.2% |
| Financial fixed assets | 28 | €2,313 | €2,313 | = | 0.0% |
| Current assets | 29/58 | €58,022 | €94,595 | +€36,573 | +63.0% |
| Stocks and contracts in progress | 3 | €17,275 | €30,245 | +€12,969 | +75.1% |
| Stocks | 30/36 | €17,275 | €30,245 | +€12,969 | +75.1% |
| Amounts receivable within one year | 40/41 | €19,334 | €12,758 | -€6,576 | -34.0% |
| Trade receivables | 40 | €18,953 | €12,352 | -€6,601 | -34.8% |
| Other amounts receivable | 41 | €382 | €407 | +€25 | +6.6% |
| Cash at bank and in hand | 54/58 | €21,124 | €51,291 | +€30,167 | +142.8% |
| Deferred charges and accrued income | 490/1 | €288 | €300 | +€12 | +4.1% |
| Total equity and liabilities | 10/49 | €180,549 | €204,048 | +€23,499 | +13.0% |
| Equity | 10/15 | €49,588 | €74,037 | +€24,449 | +49.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,588 | €64,037 | +€24,449 | +61.8% |
| Amounts payable | 17/49 | €130,961 | €130,011 | -€950 | -0.7% |
| Amounts payable within one year | 42/48 | €130,135 | €129,185 | -€950 | -0.7% |
| Trade debts | 44 | €67,526 | €69,783 | +€2,257 | +3.3% |
| Suppliers | 440/4 | €67,526 | €69,783 | +€2,257 | +3.3% |
| Taxes, remuneration and social security | 45 | €12,951 | €19,744 | +€6,793 | +52.5% |
| Taxes | 450/3 | €8,099 | €14,845 | +€6,746 | +83.3% |
| Remuneration and social security | 454/9 | €4,852 | €4,899 | +€47 | +1.0% |
| Other amounts payable | 47/48 | €49,659 | €39,659 | -€10,000 | -20.1% |
| Accrued charges and deferred income | 492/3 | €826 | €826 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €38,948 | €33,916 | -€5,032 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,050 | €16,200 | +€150 | +0.9% |
| Other operating charges | 640/8 | €377 | €1,152 | +€775 | +205.6% |
| Non-recurring operating charges | 66A | - | €1,540 | +€1,540 | |
| Gross operating margin | 9900 | €112,465 | €90,101 | -€22,364 | -19.9% |
| Operating profit (loss) | 9901 | €57,091 | €37,294 | -€19,797 | -34.7% |
| Financial income | 75/76B | €10 | €7 | -€2 | -22.6% |
| Recurring financial income | 75 | €10 | €7 | -€2 | -22.6% |
| Financial charges | 65/66B | €3,772 | €2,664 | -€1,108 | -29.4% |
| Recurring financial charges | 65 | €3,772 | €2,664 | -€1,108 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €53,328 | €34,637 | -€18,691 | -35.0% |
| Income taxes | 67/77 | €7,408 | €10,188 | +€2,780 | +37.5% |
| Profit (loss) for the period | 9904 | €45,921 | €24,449 | -€21,472 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,921 | €24,449 | -€21,472 | -46.8% |
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 10 October 2026 via checked.be.