AUDIOCY'BEL: 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.
AUDIOCY'BEL
Largest movements
- Receivables within one year -€17,763
down €17,763 (-39.8%), from €44,682 to €26,918
of which Trade receivables: -€17,517
- Cash +€15,351
up €15,351 (+111.4%), from €13,774 to €29,125
mainly Receivables within one year (+€17,763) and Depreciation (+€3,544)
- Tangible fixed assets -€3,544
down €3,544 (-53.8%), from €6,591 to €3,047
of which Other tangible fixed assets: -€2,503
- Trade debts -€8,954
down €8,954 (-50.4%), from €17,767 to €8,814
- Profit (loss) carried forward +€2,687
up €2,687, from -€2,200 to €487
- Other debts +€934
up €934 (+3.4%), from €27,167 to €28,102
- Gross operating margin +€45,594
up €45,594, from -€1,511 to €44,083
- Staff costs +€19,375
up €19,375 (+330.0%), from €5,870 to €25,245
- Write-downs +€12,023
new in 2024: €12,023
- Other operating charges -€1,399
down €1,399 (-46.1%), from €3,034 to €1,635
- Financial income +€824
up €824 (+96.3%), from €856 to €1,680
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,827 | €64,941 | -€5,887 | -8.3% |
| Fixed assets | 21/28 | €10,851 | €7,307 | -€3,544 | -32.7% |
| Tangible fixed assets | 22/27 | €6,591 | €3,047 | -€3,544 | -53.8% |
| Plant, machinery and equipment | 23 | €3,975 | €2,935 | -€1,041 | -26.2% |
| Other tangible fixed assets | 26 | €2,616 | €113 | -€2,503 | -95.7% |
| Financial fixed assets | 28 | €4,260 | €4,260 | = | 0.0% |
| Current assets | 29/58 | €59,976 | €57,634 | -€2,343 | -3.9% |
| Amounts receivable within one year | 40/41 | €44,682 | €26,918 | -€17,763 | -39.8% |
| Trade receivables | 40 | €44,220 | €26,703 | -€17,517 | -39.6% |
| Other amounts receivable | 41 | €462 | €215 | -€246 | -53.4% |
| Cash at bank and in hand | 54/58 | €13,774 | €29,125 | +€15,351 | +111.4% |
| Deferred charges and accrued income | 490/1 | €1,520 | €1,590 | +€70 | +4.6% |
| Total equity and liabilities | 10/49 | €70,827 | €64,941 | -€5,887 | -8.3% |
| Equity | 10/15 | €18,030 | €20,716 | +€2,687 | +14.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,230 | €10,230 | = | 0.0% |
| Distributable reserves | 133 | €10,230 | €10,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,200 | €487 | +€2,687 | |
| Amounts payable | 17/49 | €52,798 | €44,224 | -€8,573 | -16.2% |
| Amounts payable within one year | 42/48 | €52,798 | €44,224 | -€8,573 | -16.2% |
| Trade debts | 44 | €17,767 | €8,814 | -€8,954 | -50.4% |
| Suppliers | 440/4 | €17,767 | €8,814 | -€8,954 | -50.4% |
| Taxes, remuneration and social security | 45 | €7,863 | €7,309 | -€554 | -7.0% |
| Taxes | 450/3 | €6,354 | €1,954 | -€4,399 | -69.2% |
| Remuneration and social security | 454/9 | €1,510 | €5,355 | +€3,845 | +254.7% |
| Other amounts payable | 47/48 | €27,167 | €28,102 | +€934 | +3.4% |
| Remuneration, social security and pensions | 62 | €5,870 | €25,245 | +€19,375 | +330.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,951 | €3,544 | -€407 | -10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,023 | +€12,023 | |
| Other operating charges | 640/8 | €3,034 | €1,635 | -€1,399 | -46.1% |
| Gross operating margin | 9900 | -€1,511 | €44,083 | +€45,594 | |
| Operating profit (loss) | 9901 | -€14,366 | €1,636 | +€16,002 | |
| Financial income | 75/76B | €856 | €1,680 | +€824 | +96.3% |
| Recurring financial income | 75 | €856 | €1,680 | +€824 | +96.3% |
| Financial charges | 65/66B | €341 | €370 | +€29 | +8.5% |
| Recurring financial charges | 65 | €341 | €370 | +€29 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,851 | €2,946 | +€16,797 | |
| Income taxes | 67/77 | - | €260 | +€260 | |
| Profit (loss) for the period | 9904 | -€13,851 | €2,687 | +€16,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,851 | €2,687 | +€16,538 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.