AUDIOLIGHT: 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.
AUDIOLIGHT
Largest movements
- Receivables within one year +€47,591
up €47,591 (+1072.1%), from €4,439 to €52,030
of which Trade receivables: +€46,485
- Cash +€29,901
up €29,901 (+207.7%), from €14,397 to €44,298
mainly Advances received (+€45,000) and Other debts (+€34,347)
- Stocks and contracts +€15,690
up €15,690 (+5.4%), from €292,023 to €307,713
- Tangible fixed assets -€14,796
down €14,796 (-18.9%), from €78,207 to €63,411
of which Furniture and vehicles: -€12,864
- Advances received +€45,000
new in 2025: €45,000
- Other debts +€34,347
up €34,347 (+19.0%), from €181,226 to €215,573
- Reserves -€9,197
down €9,197 (-10.7%), from €85,770 to €76,574
- Tax, wage and social debts +€5,463
up €5,463 (+72.3%), from €7,559 to €13,022
- Trade debts +€4,770
up €4,770 (+61.5%), from €7,750 to €12,520
- Gross operating margin -€19,910
down €19,910 (-46.8%), from €42,550 to €22,639
- Depreciation +€8,405
up €8,405 (+96.8%), from €8,687 to €17,092
- Taxes -€6,107
down €6,107 (-100.0%), from €6,107 to €0
- Other operating charges +€4,709
up €4,709 (+917.3%), from €513 to €5,222
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 | €394,805 | €472,688 | +€77,883 | +19.7% |
| Fixed assets | 21/28 | €81,062 | €66,266 | -€14,796 | -18.3% |
| Tangible fixed assets | 22/27 | €78,207 | €63,411 | -€14,796 | -18.9% |
| Land and buildings | 22 | €2,360 | €1,770 | -€590 | -25.0% |
| Plant, machinery and equipment | 23 | €5,106 | €5,172 | +€66 | +1.3% |
| Furniture and vehicles | 24 | €59,502 | €46,638 | -€12,864 | -21.6% |
| Other tangible fixed assets | 26 | €11,239 | €9,831 | -€1,408 | -12.5% |
| Financial fixed assets | 28 | €2,855 | €2,855 | = | 0.0% |
| Current assets | 29/58 | €313,743 | €406,422 | +€92,679 | +29.5% |
| Stocks and contracts in progress | 3 | €292,023 | €307,713 | +€15,690 | +5.4% |
| Stocks | 30/36 | €292,023 | €307,713 | +€15,690 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,439 | €52,030 | +€47,591 | +1072.1% |
| Trade receivables | 40 | €3,046 | €49,530 | +€46,485 | +1526.2% |
| Other amounts receivable | 41 | €1,393 | €2,500 | +€1,107 | +79.4% |
| Cash at bank and in hand | 54/58 | €14,397 | €44,298 | +€29,901 | +207.7% |
| Deferred charges and accrued income | 490/1 | €2,884 | €2,381 | -€503 | -17.5% |
| Total equity and liabilities | 10/49 | €394,805 | €472,688 | +€77,883 | +19.7% |
| Equity | 10/15 | €195,770 | €186,574 | -€9,197 | -4.7% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €85,770 | €76,574 | -€9,197 | -10.7% |
| Distributable reserves | 133 | €85,770 | €76,574 | -€9,197 | -10.7% |
| Amounts payable | 17/49 | €199,035 | €286,114 | +€87,080 | +43.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,535 | €286,114 | +€89,580 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,750 | €12,520 | +€4,770 | +61.5% |
| Suppliers | 440/4 | €7,750 | €12,520 | +€4,770 | +61.5% |
| Advances received on contracts in progress | 46 | - | €45,000 | +€45,000 | |
| Taxes, remuneration and social security | 45 | €7,559 | €13,022 | +€5,463 | +72.3% |
| Taxes | 450/3 | €7,559 | €13,022 | +€5,463 | +72.3% |
| Other amounts payable | 47/48 | €181,226 | €215,573 | +€34,347 | +19.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,687 | €17,092 | +€8,405 | +96.8% |
| Other operating charges | 640/8 | €513 | €5,222 | +€4,709 | +917.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €42,550 | €22,639 | -€19,910 | -46.8% |
| Operating profit (loss) | 9901 | €33,349 | €325 | -€33,024 | -99.0% |
| Financial income | 75/76B | €4,664 | €4,692 | +€28 | +0.6% |
| Recurring financial income | 75 | €4,664 | €4,692 | +€28 | +0.6% |
| Financial charges | 65/66B | €13,925 | €14,214 | +€289 | +2.1% |
| Recurring financial charges | 65 | €13,925 | €14,214 | +€289 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €24,089 | -€9,197 | -€33,285 | |
| Income taxes | 67/77 | €6,107 | €0 | -€6,107 | -100.0% |
| Profit (loss) for the period | 9904 | €17,982 | -€9,197 | -€27,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,982 | -€9,197 | -€27,179 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.