Audiopharma: 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.
Audiopharma
Largest movements
- Receivables within one year +€77,430
up €77,430 (+188%), from €41,147 to €118,576
of which Other amounts receivable: +€78,152
- Tangible fixed assets -€9,644
down €9,644 (-57.0%), from €16,912 to €7,268
of which Furniture and vehicles: -€7,435
- Deferred charges and accrued income -€2,787
down €2,787 (-23.1%), from €12,084 to €9,297
- Debts after one year +€63,489
up €63,489 (+2,085%), from €3,045 to €66,534
- Short-term financial debts -€4,895
no longer reported in 2025 (was €4,895)
- Profit (loss) carried forward +€3,467
up €3,467 (+12.4%), from -€27,863 to -€24,396
- Current portion of long-term debt +€3,126
up €3,126 (+68.9%), from €4,536 to €7,662
- Gross operating margin +€28,744
up €28,744, from -€12,404 to €16,340
- Depreciation -€1,532
down €1,532 (-16.6%), from €9,213 to €7,681
- Other operating charges +€598
up €598 (+116%), from €513 to €1,111
- Financial charges +€350
up €350 (+6.9%), from €5,064 to €5,414
of which Financial charges: +€293
- Financial income -€202
down €202 (-7.5%), from €2,710 to €2,507
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 | €75,423 | €141,353 | +€65,930 | +87.4% |
| Fixed assets | 21/28 | €22,192 | €12,548 | -€9,644 | -43.5% |
| Tangible fixed assets | 22/27 | €16,912 | €7,268 | -€9,644 | -57.0% |
| Plant, machinery and equipment | 23 | €4,836 | €3,354 | -€1,482 | -30.6% |
| Furniture and vehicles | 24 | €10,119 | €2,684 | -€7,435 | -73.5% |
| Leasing and similar rights | 25 | €1,957 | €1,230 | -€727 | -37.2% |
| Financial fixed assets | 28 | €5,280 | €5,280 | = | 0.0% |
| Current assets | 29/58 | €53,230 | €128,805 | +€75,575 | +142% |
| Amounts receivable within one year | 40/41 | €41,147 | €118,576 | +€77,430 | +188% |
| Trade receivables | 40 | €3,508 | €2,786 | -€723 | -20.6% |
| Other amounts receivable | 41 | €37,638 | €115,791 | +€78,152 | +208% |
| Cash at bank and in hand | 54/58 | - | €932 | +€932 | |
| Deferred charges and accrued income | 490/1 | €12,084 | €9,297 | -€2,787 | -23.1% |
| Total equity and liabilities | 10/49 | €75,423 | €141,353 | +€65,930 | +87.4% |
| Equity | 10/15 | €61,477 | €64,944 | +€3,467 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,740 | €70,740 | = | 0.0% |
| Distributable reserves | 133 | €70,740 | €70,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,863 | -€24,396 | +€3,467 | +12.4% |
| Amounts payable | 17/49 | €13,945 | €76,409 | +€62,464 | +448% |
| Amounts payable after more than one year | 17 | €3,045 | €66,534 | +€63,489 | +2,085% |
| Financial debts | 170/4 | €3,045 | €66,534 | +€63,489 | +2,085% |
| Amounts payable within one year | 42/48 | €10,900 | €9,875 | -€1,025 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €4,536 | €7,662 | +€3,126 | +68.9% |
| Financial debts | 43 | €4,895 | - | -€4,895 | |
| Credit institutions | 430/8 | €4,895 | - | -€4,895 | |
| Trade debts | 44 | €1,121 | €1,437 | +€316 | +28.2% |
| Suppliers | 440/4 | €1,121 | €1,437 | +€316 | +28.2% |
| Taxes, remuneration and social security | 45 | €348 | €776 | +€428 | +123% |
| Taxes | 450/3 | €348 | €776 | +€428 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,213 | €7,681 | -€1,532 | -16.6% |
| Other operating charges | 640/8 | €513 | €1,111 | +€598 | +116% |
| Non-recurring operating charges | 66A | €3,030 | €746 | -€2,284 | -75.4% |
| Gross operating margin | 9900 | -€12,404 | €16,340 | +€28,744 | |
| Operating profit (loss) | 9901 | -€25,160 | €6,801 | +€31,962 | |
| Financial income | 75/76B | €2,710 | €2,507 | -€202 | -7.5% |
| Recurring financial income | 75 | €2,710 | €2,507 | -€202 | -7.5% |
| Financial charges | 65/66B | €5,064 | €5,414 | +€350 | +6.9% |
| Recurring financial charges | 65 | €5,064 | €5,357 | +€293 | +5.8% |
| Non-recurring financial charges | 66B | - | €57 | +€57 | |
| Profit (loss) for the period before taxes | 9903 | -€27,515 | €3,895 | +€31,409 | |
| Income taxes | 67/77 | €348 | €428 | +€80 | +23.0% |
| Profit (loss) for the period | 9904 | -€27,863 | €3,467 | +€31,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,863 | €3,467 | +€31,329 |
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 15 October 2026 via checked.be.