AUDIO-VISUAL CONFERENCE TECHNOLOGY: 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 CONFERENCE TECHNOLOGY
Largest movements
- Tangible fixed assets -€39,585
down €39,585 (-42.8%), from €92,430 to €52,845
of which Plant, machinery and equipment: -€33,978
- Receivables within one year -€4,228
down €4,228 (-50.3%), from €8,399 to €4,171
of which Other amounts receivable: -€3,573
- Cash -€1,478
down €1,478 (-14.6%), from €10,113 to €8,635
mainly Net result for the year (-€35,998) and Debts after one year (-€9,601)
- Reserves -€47,241
down €47,241 (-50.2%), from €94,100 to €46,859
of which Distributable reserves: -€47,241
- Profit (loss) carried forward +€11,243
up €11,243 (+41.3%), from -€27,243 to -€16,000
- Debts after one year -€9,601
down €9,601 (-100%), from €9,601 to €0
- Trade debts +€4,426
up €4,426 (+181%), from €2,448 to €6,874
- Other debts -€1,281
down €1,281 (-29.6%), from €4,328 to €3,047
- Depreciation +€5,884
up €5,884 (+15.0%), from €39,325 to €45,208
- Gross operating margin -€1,333
down €1,333 (-10.8%), from €12,361 to €11,028
- Financial charges +€518
up €518 (+68.9%), from €751 to €1,269
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 | €115,299 | €70,997 | -€44,302 | -38.4% |
| Fixed assets | 21/28 | €92,430 | €52,845 | -€39,585 | -42.8% |
| Tangible fixed assets | 22/27 | €92,430 | €52,845 | -€39,585 | -42.8% |
| Plant, machinery and equipment | 23 | €64,203 | €30,224 | -€33,978 | -52.9% |
| Furniture and vehicles | 24 | €28,088 | €22,621 | -€5,468 | -19.5% |
| Other tangible fixed assets | 26 | €139 | €0 | -€139 | -100% |
| Current assets | 29/58 | €22,870 | €18,152 | -€4,717 | -20.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,399 | €4,171 | -€4,228 | -50.3% |
| Trade receivables | 40 | €4,826 | €4,171 | -€655 | -13.6% |
| Other amounts receivable | 41 | €3,573 | €0 | -€3,573 | -100% |
| Cash at bank and in hand | 54/58 | €10,113 | €8,635 | -€1,478 | -14.6% |
| Deferred charges and accrued income | 490/1 | €4,357 | €5,346 | +€989 | +22.7% |
| Total equity and liabilities | 10/49 | €115,299 | €70,997 | -€44,302 | -38.4% |
| Equity | 10/15 | €85,449 | €49,451 | -€35,998 | -42.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €94,100 | €46,859 | -€47,241 | -50.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €77,241 | €30,000 | -€47,241 | -61.2% |
| Profit (loss) carried forward | 14 | -€27,243 | -€16,000 | +€11,243 | +41.3% |
| Amounts payable | 17/49 | €29,850 | €21,546 | -€8,304 | -27.8% |
| Amounts payable after more than one year | 17 | €9,601 | €0 | -€9,601 | -100% |
| Financial debts | 170/4 | €9,601 | €0 | -€9,601 | -100% |
| Amounts payable within one year | 42/48 | €20,250 | €21,546 | +€1,297 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €10,473 | €9,601 | -€873 | -8.3% |
| Trade debts | 44 | €2,448 | €6,874 | +€4,426 | +181% |
| Suppliers | 440/4 | €2,448 | €6,874 | +€4,426 | +181% |
| Taxes, remuneration and social security | 45 | €3,000 | €2,024 | -€976 | -32.5% |
| Taxes | 450/3 | €3,000 | €2,024 | -€976 | -32.5% |
| Other amounts payable | 47/48 | €4,328 | €3,047 | -€1,281 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,325 | €45,208 | +€5,884 | +15.0% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Gross operating margin | 9900 | €12,361 | €11,028 | -€1,333 | -10.8% |
| Operating profit (loss) | 9901 | -€27,500 | -€34,729 | -€7,229 | -26.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €751 | €1,269 | +€518 | +68.9% |
| Recurring financial charges | 65 | €751 | €1,269 | +€518 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,251 | -€35,998 | -€7,747 | -27.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€28,251 | -€35,998 | -€7,747 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,251 | -€35,998 | -€7,747 | -27.4% |
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 30 October 2026 via checked.be.