AUDIODRONE: 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.
AUDIODRONE
Largest movements
- Cash +€38,782
up €38,782 (+77.0%), from €50,343 to €89,125
mainly Net result for the year (+€23,083) and Depreciation (+€18,498)
- Receivables within one year -€12,637
down €12,637 (-40.9%), from €30,913 to €18,276
of which Trade receivables: -€10,904
- Intangible fixed assets -€4,472
down €4,472 (-33.4%), from €13,404 to €8,932
- Tangible fixed assets -€4,434
down €4,434 (-7.3%), from €60,466 to €56,031
of which Furniture and vehicles: -€9,617
- Reserves +€23,083
up €23,083 (+25.8%), from €89,600 to €112,683
of which Distributable reserves: +€23,083
- Debts after one year -€6,667
down €6,667 (-54.5%), from €12,222 to €5,555
- Trade debts +€3,032
up €3,032 (+159568.4%), from €2 to €3,034
- Other debts -€2,782
down €2,782 (-12.4%), from €22,447 to €19,665
- Gross operating margin -€20,452
down €20,452 (-28.3%), from €72,330 to €51,878
- Taxes -€10,924
down €10,924 (-54.9%), from €19,904 to €8,980
- Depreciation +€8,613
up €8,613 (+87.1%), from €9,885 to €18,498
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 | €155,126 | €172,619 | +€17,493 | +11.3% |
| Fixed assets | 21/28 | €73,870 | €65,218 | -€8,651 | -11.7% |
| Intangible fixed assets | 21 | €13,404 | €8,932 | -€4,472 | -33.4% |
| Tangible fixed assets | 22/27 | €60,466 | €56,031 | -€4,434 | -7.3% |
| Plant, machinery and equipment | 23 | €14,223 | €19,406 | +€5,183 | +36.4% |
| Furniture and vehicles | 24 | €46,242 | €36,625 | -€9,617 | -20.8% |
| Financial fixed assets | 28 | - | €255 | +€255 | |
| Current assets | 29/58 | €81,257 | €107,401 | +€26,144 | +32.2% |
| Amounts receivable within one year | 40/41 | €30,913 | €18,276 | -€12,637 | -40.9% |
| Trade receivables | 40 | €23,851 | €12,947 | -€10,904 | -45.7% |
| Other amounts receivable | 41 | €7,062 | €5,328 | -€1,734 | -24.5% |
| Cash at bank and in hand | 54/58 | €50,343 | €89,125 | +€38,782 | +77.0% |
| Total equity and liabilities | 10/49 | €155,126 | €172,619 | +€17,493 | +11.3% |
| Equity | 10/15 | €101,998 | €125,080 | +€23,083 | +22.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Capital | 10 | €12,000 | €12,000 | = | 0.0% |
| Issued capital | 100 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €89,600 | €112,683 | +€23,083 | +25.8% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Legal reserve | 130 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €88,400 | €111,483 | +€23,083 | +26.1% |
| Profit (loss) carried forward | 14 | €398 | €398 | = | 0.0% |
| Amounts payable | 17/49 | €53,129 | €47,539 | -€5,590 | -10.5% |
| Amounts payable after more than one year | 17 | €12,222 | €5,555 | -€6,667 | -54.5% |
| Financial debts | 170/4 | €12,222 | €5,555 | -€6,667 | -54.5% |
| Amounts payable within one year | 42/48 | €40,906 | €41,983 | +€1,077 | +2.6% |
| Financial debts | 43 | €10,721 | €10,710 | -€11 | -0.1% |
| Credit institutions | 430/8 | €10,721 | €10,710 | -€11 | -0.1% |
| Trade debts | 44 | €2 | €3,034 | +€3,032 | +159568.4% |
| Suppliers | 440/4 | €2 | €3,034 | +€3,032 | +159568.4% |
| Taxes, remuneration and social security | 45 | €7,737 | €8,575 | +€838 | +10.8% |
| Taxes | 450/3 | €7,737 | €8,575 | +€838 | +10.8% |
| Other amounts payable | 47/48 | €22,447 | €19,665 | -€2,782 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,885 | €18,498 | +€8,613 | +87.1% |
| Other operating charges | 640/8 | €1,075 | €416 | -€658 | -61.3% |
| Gross operating margin | 9900 | €72,330 | €51,878 | -€20,452 | -28.3% |
| Operating profit (loss) | 9901 | €61,371 | €32,964 | -€28,407 | -46.3% |
| Financial income | 75/76B | €0 | €5 | +€5 | +17133.3% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +17133.3% |
| Financial charges | 65/66B | €547 | €907 | +€360 | +65.7% |
| Recurring financial charges | 65 | €547 | €907 | +€360 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €60,824 | €32,063 | -€28,761 | -47.3% |
| Income taxes | 67/77 | €19,904 | €8,980 | -€10,924 | -54.9% |
| Profit (loss) for the period | 9904 | €40,920 | €23,083 | -€17,837 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,920 | €23,083 | -€17,837 | -43.6% |
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 9 October 2026 via checked.be.