AUDIOMANIA: 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.
AUDIOMANIA
Largest movements
- Tangible fixed assets -€17,697
down €17,697 (-40.2%), from €44,021 to €26,324
- Cash +€6,158
up €6,158 (+52.4%), from €11,760 to €17,919
mainly Depreciation (+€18,545) and Trade debts (+€1,910)
- Profit (loss) carried forward -€13,200
down €13,200 (-11.6%), from €113,911 to €100,710
- Trade debts +€1,910
up €1,910 (+4,464%), from €43 to €1,953
- Gross operating margin -€8,887
down €8,887 (-76.9%), from €11,562 to €2,675
- Depreciation +€1,211
up €1,211 (+7.0%), from €17,334 to €18,545
- Financial income +€475
up €475 (+13.8%), from €3,443 to €3,918
of which Non-recurring financial income: +€1,688
- Financial charges +€289
up €289 (+321%), from €90 to €379
- Other operating charges +€152
up €152 (+27.9%), from €543 to €694
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 | €158,506 | €147,461 | -€11,044 | -7.0% |
| Fixed assets | 21/28 | €44,080 | €26,383 | -€17,697 | -40.1% |
| Tangible fixed assets | 22/27 | €44,021 | €26,324 | -€17,697 | -40.2% |
| Furniture and vehicles | 24 | €44,021 | €26,324 | -€17,697 | -40.2% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €114,426 | €121,078 | +€6,652 | +5.8% |
| Stocks and contracts in progress | 3 | €1,061 | €1,043 | -€19 | -1.7% |
| Stocks | 30/36 | €1,061 | €1,043 | -€19 | -1.7% |
| Amounts receivable within one year | 40/41 | €1,619 | €2,131 | +€513 | +31.7% |
| Trade receivables | 40 | €714 | €1,227 | +€513 | +71.8% |
| Other amounts receivable | 41 | €905 | €905 | = | 0.0% |
| Current investments | 50/53 | €99,985 | €99,985 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,760 | €17,919 | +€6,158 | +52.4% |
| Total equity and liabilities | 10/49 | €158,506 | €147,461 | -€11,044 | -7.0% |
| Equity | 10/15 | €154,080 | €140,880 | -€13,200 | -8.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €19,710 | €19,710 | = | 0.0% |
| Distributable reserves | 133 | €19,710 | €19,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,911 | €100,710 | -€13,200 | -11.6% |
| Amounts payable | 17/49 | €4,425 | €6,581 | +€2,156 | +48.7% |
| Amounts payable within one year | 42/48 | €4,425 | €6,581 | +€2,156 | +48.7% |
| Trade debts | 44 | €43 | €1,953 | +€1,910 | +4,464% |
| Suppliers | 440/4 | €43 | €1,953 | +€1,910 | +4,464% |
| Taxes, remuneration and social security | 45 | €3,050 | €3,119 | +€69 | +2.3% |
| Taxes | 450/3 | €2,135 | €3,119 | +€984 | +46.1% |
| Remuneration and social security | 454/9 | €915 | €0 | -€915 | -100% |
| Other amounts payable | 47/48 | €1,333 | €1,509 | +€176 | +13.2% |
| Non-recurring operating income | 76A | €113 | €0 | -€113 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,334 | €18,545 | +€1,211 | +7.0% |
| Other operating charges | 640/8 | €543 | €694 | +€152 | +27.9% |
| Gross operating margin | 9900 | €11,562 | €2,675 | -€8,887 | -76.9% |
| Operating profit (loss) | 9901 | -€6,314 | -€16,564 | -€10,250 | -162% |
| Financial income | 75/76B | €3,443 | €3,918 | +€475 | +13.8% |
| Recurring financial income | 75 | €3,443 | €2,230 | -€1,212 | -35.2% |
| Non-recurring financial income | 76B | €0 | €1,688 | +€1,688 | |
| Financial charges | 65/66B | €90 | €379 | +€289 | +321% |
| Recurring financial charges | 65 | €90 | €379 | +€289 | +321% |
| Profit (loss) for the period before taxes | 9903 | -€2,962 | -€13,025 | -€10,064 | -340% |
| Income taxes | 67/77 | €128 | €175 | +€47 | +36.7% |
| Profit (loss) for the period | 9904 | -€3,090 | -€13,200 | -€10,111 | -327% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,090 | -€13,200 | -€10,111 | -327% |
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 21 October 2026 via checked.be.