AUDIOPRO: 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.
AUDIOPRO
Largest movements
- Tangible fixed assets +€27,497
up €27,497 (+11.6%), from €237,247 to €264,744
of which Furniture and vehicles: +€28,491
- Profit (loss) carried forward -€220,382
down €220,382 (-93.7%), from €235,228 to €14,846
- Other debts +€212,862
new in 2025: €212,862
- Debts after one year +€17,841
up €17,841 (+1,274%), from €1,400 to €19,241
of which Financial debts: +€16,241
- Trade debts +€10,240
new in 2025: €10,240
- Current portion of long-term debt +€7,314
new in 2025: €7,314
- Gross operating margin +€36,124
up €36,124, from -€308 to €35,816
- Depreciation +€4,519
up €4,519 (+39.3%), from €11,512 to €16,031
- Financial charges +€1,255
up €1,255 (+6,295%), from €20 to €1,275
- Taxes +€523
up €523 (+327,069%), from €0 to €523
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 | €245,388 | €273,716 | +€28,328 | +11.5% |
| Fixed assets | 21/28 | €237,247 | €264,744 | +€27,497 | +11.6% |
| Tangible fixed assets | 22/27 | €237,247 | €264,744 | +€27,497 | +11.6% |
| Land and buildings | 22 | €237,247 | €236,253 | -€994 | -0.4% |
| Furniture and vehicles | 24 | €0 | €28,491 | +€28,491 | |
| Current assets | 29/58 | €8,141 | €8,972 | +€830 | +10.2% |
| Amounts receivable within one year | 40/41 | €4,712 | €6,422 | +€1,710 | +36.3% |
| Trade receivables | 40 | - | €4,967 | +€4,967 | |
| Other amounts receivable | 41 | €4,712 | €1,455 | -€3,257 | -69.1% |
| Cash at bank and in hand | 54/58 | €2,646 | €796 | -€1,850 | -69.9% |
| Deferred charges and accrued income | 490/1 | €783 | €1,753 | +€971 | +124% |
| Total equity and liabilities | 10/49 | €245,388 | €273,716 | +€28,328 | +11.5% |
| Equity | 10/15 | €243,288 | €22,906 | -€220,382 | -90.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,228 | €14,846 | -€220,382 | -93.7% |
| Amounts payable | 17/49 | €2,100 | €250,810 | +€248,710 | +11,843% |
| Amounts payable after more than one year | 17 | €1,400 | €19,241 | +€17,841 | +1,274% |
| Financial debts | 170/4 | - | €16,241 | +€16,241 | |
| Other amounts payable | 178/9 | €1,400 | €3,000 | +€1,600 | +114% |
| Amounts payable within one year | 42/48 | - | €230,939 | +€230,939 | |
| Current portion of amounts payable after more than one year | 42 | - | €7,314 | +€7,314 | |
| Trade debts | 44 | - | €10,240 | +€10,240 | |
| Suppliers | 440/4 | - | €10,240 | +€10,240 | |
| Taxes, remuneration and social security | 45 | - | €523 | +€523 | |
| Taxes | 450/3 | - | €523 | +€523 | |
| Other amounts payable | 47/48 | - | €212,862 | +€212,862 | |
| Accrued charges and deferred income | 492/3 | €700 | €630 | -€70 | -10.0% |
| Non-recurring operating income | 76A | - | €10,518 | +€10,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,512 | €16,031 | +€4,519 | +39.3% |
| Other operating charges | 640/8 | €3,352 | €3,372 | +€20 | +0.6% |
| Gross operating margin | 9900 | -€308 | €35,816 | +€36,124 | |
| Operating profit (loss) | 9901 | -€15,172 | €16,413 | +€31,585 | |
| Financial income | 75/76B | €1 | €2 | +€2 | +358% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +358% |
| Financial charges | 65/66B | €20 | €1,275 | +€1,255 | +6,295% |
| Recurring financial charges | 65 | €20 | €1,275 | +€1,255 | +6,295% |
| Profit (loss) for the period before taxes | 9903 | -€15,191 | €15,141 | +€30,333 | |
| Income taxes | 67/77 | €0 | €523 | +€523 | +327,069% |
| Profit (loss) for the period | 9904 | -€15,192 | €14,618 | +€29,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,192 | €14,618 | +€29,809 |
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 24 October 2026 via checked.be.