AUDIO VISUAL ARCHITECTS: 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 VISUAL ARCHITECTS
Largest movements
- Cash +€87,091
up €87,091 (+1,125%), from €7,742 to €94,832
mainly Net result for the year (+€77,878) and Stocks and contracts (+€68,118)
- Receivables within one year +€72,622
up €72,622 (+25.5%), from €284,935 to €357,557
of which Trade receivables: +€86,243
- Stocks and contracts -€68,118
down €68,118 (-48.3%), from €141,099 to €72,981
- Tangible fixed assets +€54,317
up €54,317 (+107%), from €50,648 to €104,964
of which Furniture and vehicles: +€52,103
- Trade debts -€77,480
down €77,480 (-30.5%), from €253,803 to €176,323
- Reserves +€75,000
new in 2025: €75,000
- Tax, wage and social debts +€49,628
up €49,628 (+88.3%), from €56,194 to €105,822
of which Taxes: +€41,958
- Debts after one year +€42,711
up €42,711 (+202%), from €21,120 to €63,830
- Other debts +€38,301
up €38,301 (+556%), from €6,885 to €45,186
- Gross operating margin +€77,790
up €77,790 (+19.6%), from €397,903 to €475,693
- Staff costs -€52,867
down €52,867 (-14.1%), from €375,724 to €322,857
- Taxes +€18,484
up €18,484 (+119%), from €15,561 to €34,045
- Depreciation +€7,801
up €7,801 (+39.0%), from €20,018 to €27,819
- Financial charges +€6,095
up €6,095 (+89.3%), from €6,824 to €12,918
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 | €491,974 | €638,107 | +€146,133 | +29.7% |
| Fixed assets | 21/28 | €58,198 | €112,514 | +€54,317 | +93.3% |
| Tangible fixed assets | 22/27 | €50,648 | €104,964 | +€54,317 | +107% |
| Plant, machinery and equipment | 23 | €2,109 | €4,547 | +€2,438 | +116% |
| Furniture and vehicles | 24 | €47,962 | €100,065 | +€52,103 | +109% |
| Other tangible fixed assets | 26 | €577 | €353 | -€224 | -38.9% |
| Financial fixed assets | 28 | €7,550 | €7,550 | = | 0.0% |
| Current assets | 29/58 | €433,776 | €525,593 | +€91,817 | +21.2% |
| Stocks and contracts in progress | 3 | €141,099 | €72,981 | -€68,118 | -48.3% |
| Stocks | 30/36 | €141,099 | €72,981 | -€68,118 | -48.3% |
| Amounts receivable within one year | 40/41 | €284,935 | €357,557 | +€72,622 | +25.5% |
| Trade receivables | 40 | €271,314 | €357,557 | +€86,243 | +31.8% |
| Other amounts receivable | 41 | €13,621 | - | -€13,621 | |
| Cash at bank and in hand | 54/58 | €7,742 | €94,832 | +€87,091 | +1,125% |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €491,974 | €638,107 | +€146,133 | +29.7% |
| Equity | 10/15 | €139,459 | €217,337 | +€77,878 | +55.8% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Reserves | 13 | - | €75,000 | +€75,000 | |
| Distributable reserves | 133 | - | €75,000 | +€75,000 | |
| Profit (loss) carried forward | 14 | €131,299 | €134,177 | +€2,878 | +2.2% |
| Amounts payable | 17/49 | €352,514 | €420,770 | +€68,256 | +19.4% |
| Amounts payable after more than one year | 17 | €21,120 | €63,830 | +€42,711 | +202% |
| Financial debts | 170/4 | €21,120 | €63,830 | +€42,711 | +202% |
| Amounts payable within one year | 42/48 | €327,881 | €352,675 | +€24,794 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €10,998 | €25,344 | +€14,346 | +130% |
| Trade debts | 44 | €253,803 | €176,323 | -€77,480 | -30.5% |
| Suppliers | 440/4 | €253,803 | €176,323 | -€77,480 | -30.5% |
| Taxes, remuneration and social security | 45 | €56,194 | €105,822 | +€49,628 | +88.3% |
| Taxes | 450/3 | €13,405 | €55,363 | +€41,958 | +313% |
| Remuneration and social security | 454/9 | €42,789 | €50,459 | +€7,669 | +17.9% |
| Other amounts payable | 47/48 | €6,885 | €45,186 | +€38,301 | +556% |
| Accrued charges and deferred income | 492/3 | €3,514 | €4,264 | +€751 | +21.4% |
| Non-recurring operating income | 76A | - | €4,253 | +€4,253 | |
| Remuneration, social security and pensions | 62 | €375,724 | €322,857 | -€52,867 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,018 | €27,819 | +€7,801 | +39.0% |
| Other operating charges | 640/8 | €2,559 | €1,890 | -€669 | -26.2% |
| Gross operating margin | 9900 | €397,903 | €475,693 | +€77,790 | +19.6% |
| Operating profit (loss) | 9901 | -€398 | €123,128 | +€123,525 | |
| Financial income | 75/76B | €21 | €1,713 | +€1,692 | +7,884% |
| Recurring financial income | 75 | €21 | €1,713 | +€1,692 | +7,884% |
| Financial charges | 65/66B | €6,824 | €12,918 | +€6,095 | +89.3% |
| Recurring financial charges | 65 | €6,824 | €12,918 | +€6,095 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,200 | €111,923 | +€119,122 | |
| Income taxes | 67/77 | €15,561 | €34,045 | +€18,484 | +119% |
| Profit (loss) for the period | 9904 | -€22,761 | €77,878 | +€100,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,761 | €77,878 | +€100,639 |
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 18 October 2026 via checked.be.