AUDIO SERVICES: 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 SERVICES
Largest movements
- Cash +€26,691
up €26,691 (+151.7%), from €17,600 to €44,292
mainly Net result for the year (+€32,175) and Depreciation (+€1,443)
- Receivables within one year +€4,927
up €4,927 (+70.6%), from €6,976 to €11,903
of which Other amounts receivable: +€6,607
- Profit (loss) carried forward +€32,175
up €32,175 (+187.0%), from €17,207 to €49,382
- Tax, wage and social debts -€734
down €734 (-8.7%), from €8,437 to €7,703
of which Taxes: -€1,928
- Gross operating margin +€19,154
up €19,154 (+84.6%), from €22,644 to €41,797
- Taxes +€3,544
up €3,544 (+78.8%), from €4,500 to €8,044
- Depreciation +€785
up €785 (+119.4%), from €658 to €1,443
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 | €27,919 | €59,382 | +€31,463 | +112.7% |
| Fixed assets | 21/28 | €3,342 | €3,187 | -€155 | -4.6% |
| Tangible fixed assets | 22/27 | €3,342 | €3,187 | -€155 | -4.6% |
| Furniture and vehicles | 24 | €3,342 | €3,187 | -€155 | -4.6% |
| Current assets | 29/58 | €24,576 | €56,195 | +€31,619 | +128.7% |
| Amounts receivable within one year | 40/41 | €6,976 | €11,903 | +€4,927 | +70.6% |
| Trade receivables | 40 | €6,976 | €5,296 | -€1,680 | -24.1% |
| Other amounts receivable | 41 | - | €6,607 | +€6,607 | |
| Cash at bank and in hand | 54/58 | €17,600 | €44,292 | +€26,691 | +151.7% |
| Total equity and liabilities | 10/49 | €27,919 | €59,382 | +€31,463 | +112.7% |
| Equity | 10/15 | €18,707 | €50,882 | +€32,175 | +172.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,207 | €49,382 | +€32,175 | +187.0% |
| Amounts payable | 17/49 | €9,212 | €8,500 | -€712 | -7.7% |
| Amounts payable within one year | 42/48 | €9,212 | €8,500 | -€712 | -7.7% |
| Trade debts | 44 | €81 | €103 | +€22 | +27.3% |
| Suppliers | 440/4 | €81 | €103 | +€22 | +27.3% |
| Taxes, remuneration and social security | 45 | €8,437 | €7,703 | -€734 | -8.7% |
| Taxes | 450/3 | €7,837 | €5,908 | -€1,928 | -24.6% |
| Remuneration and social security | 454/9 | €600 | €1,794 | +€1,194 | +199.0% |
| Other amounts payable | 47/48 | €694 | €694 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €1,443 | +€785 | +119.4% |
| Other operating charges | 640/8 | €257 | €443 | +€186 | +72.6% |
| Gross operating margin | 9900 | €22,644 | €41,797 | +€19,154 | +84.6% |
| Operating profit (loss) | 9901 | €21,729 | €39,911 | +€18,182 | +83.7% |
| Financial income | 75/76B | - | €348 | +€348 | |
| Recurring financial income | 75 | - | €348 | +€348 | |
| Financial charges | 65/66B | €23 | €40 | +€18 | +79.6% |
| Recurring financial charges | 65 | €23 | €40 | +€18 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €21,707 | €40,219 | +€18,512 | +85.3% |
| Income taxes | 67/77 | €4,500 | €8,044 | +€3,544 | +78.8% |
| Profit (loss) for the period | 9904 | €17,207 | €32,175 | +€14,969 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,207 | €32,175 | +€14,969 | +87.0% |
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 10 October 2026 via checked.be.