AUDIO VISUAL LIGHTING: what changed
Two fiscal 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 LIGHTING
Largest movements
- Tangible fixed assets -€40,539
down €40,539 (-11.0%), from €367,767 to €327,228
of which Land and buildings: -€27,082
- Stocks and contracts -€40,291
no longer reported in 2025 (was €40,291)
- Cash -€34,199
down €34,199 (-4.9%), from €704,984 to €670,784
mainly Contributions, distributions and other (-€133,432) and Debts after one year (-€26,784)
- Receivables within one year -€16,963
down €16,963 (-87.4%), from €19,415 to €2,452
of which Trade receivables: -€11,751
- Reserves -€88,550
down €88,550 (-9.5%), from €931,803 to €843,253
- Debts after one year -€26,784
down €26,784 (-21.7%), from €123,223 to €96,439
- Tax, wage and social debts -€20,267
down €20,267 (-44.6%), from €45,417 to €25,150
of which Taxes: -€17,217
- Gross operating margin -€157,065
down €157,065 (-52.1%), from €301,344 to €144,279
- Taxes -€46,014
down €46,014 (-66.1%), from €69,613 to €23,599
- Write-downs +€11,125
new in 2025: €11,125
- Depreciation -€5,264
down €5,264 (-9.2%), from €57,269 to €52,005
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 | €1,145,212 | €1,003,717 | -€141,495 | -12.4% |
| Fixed assets | 21/28 | €376,015 | €327,228 | -€48,787 | -13.0% |
| Intangible fixed assets | 21 | €8,248 | €0 | -€8,248 | -100.0% |
| Tangible fixed assets | 22/27 | €367,767 | €327,228 | -€40,539 | -11.0% |
| Land and buildings | 22 | €274,855 | €247,773 | -€27,082 | -9.9% |
| Plant, machinery and equipment | 23 | €14,951 | €10,024 | -€4,928 | -33.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €77,961 | €69,432 | -€8,529 | -10.9% |
| Current assets | 29/58 | €769,197 | €676,489 | -€92,708 | -12.1% |
| Stocks and contracts in progress | 3 | €40,291 | - | -€40,291 | |
| Stocks | 30/36 | €40,291 | - | -€40,291 | |
| Amounts receivable within one year | 40/41 | €19,415 | €2,452 | -€16,963 | -87.4% |
| Trade receivables | 40 | €12,872 | €1,121 | -€11,751 | -91.3% |
| Other amounts receivable | 41 | €6,543 | €1,331 | -€5,212 | -79.7% |
| Cash at bank and in hand | 54/58 | €704,984 | €670,784 | -€34,199 | -4.9% |
| Deferred charges and accrued income | 490/1 | €4,507 | €3,253 | -€1,255 | -27.8% |
| Total equity and liabilities | 10/49 | €1,145,212 | €1,003,717 | -€141,495 | -12.4% |
| Equity | 10/15 | €941,803 | €853,253 | -€88,550 | -9.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €931,803 | €843,253 | -€88,550 | -9.5% |
| Distributable reserves | 133 | €931,803 | €843,253 | -€88,550 | -9.5% |
| Amounts payable | 17/49 | €203,409 | €150,464 | -€52,945 | -26.0% |
| Amounts payable after more than one year | 17 | €123,223 | €96,439 | -€26,784 | -21.7% |
| Financial debts | 170/4 | €123,223 | €96,439 | -€26,784 | -21.7% |
| Amounts payable within one year | 42/48 | €80,186 | €54,025 | -€26,161 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €25,534 | €26,784 | +€1,250 | +4.9% |
| Trade debts | 44 | €9,234 | €2,091 | -€7,144 | -77.4% |
| Suppliers | 440/4 | €9,234 | €2,091 | -€7,144 | -77.4% |
| Taxes, remuneration and social security | 45 | €45,417 | €25,150 | -€20,267 | -44.6% |
| Taxes | 450/3 | €42,367 | €25,150 | -€17,217 | -40.6% |
| Remuneration and social security | 454/9 | €3,050 | - | -€3,050 | |
| Remuneration, social security and pensions | 62 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,269 | €52,005 | -€5,264 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,125 | +€11,125 | |
| Other operating charges | 640/8 | €7,839 | €7,977 | +€139 | +1.8% |
| Gross operating margin | 9900 | €301,344 | €144,279 | -€157,065 | -52.1% |
| Operating profit (loss) | 9901 | €236,237 | €72,865 | -€163,371 | -69.2% |
| Financial income | 75/76B | €677 | €3,222 | +€2,545 | +375.7% |
| Recurring financial income | 75 | €677 | €3,222 | +€2,545 | +375.7% |
| Financial charges | 65/66B | €9,028 | €7,606 | -€1,421 | -15.7% |
| Recurring financial charges | 65 | €9,028 | €7,606 | -€1,421 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €227,886 | €68,481 | -€159,405 | -69.9% |
| Income taxes | 67/77 | €69,613 | €23,599 | -€46,014 | -66.1% |
| Profit (loss) for the period | 9904 | €158,273 | €44,882 | -€113,391 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €158,273 | €44,882 | -€113,391 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.