AUDIOPROTHESE: 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.
AUDIOPROTHESE
Largest movements
- Receivables within one year -€10,481
down €10,481 (-9.1%), from €114,554 to €104,073
of which Other amounts receivable: -€9,162
- Intangible fixed assets -€8,700
no longer reported in 2025 (was €8,700)
- Current investments -€2,636
down €2,636 (-11.4%), from €23,134 to €20,498
- Profit (loss) carried forward +€50,466
up €50,466 (+17.2%), from -€293,246 to -€242,780
- Trade debts -€31,503
down €31,503 (-13.2%), from €237,789 to €206,286
- Other debts -€19,486
down €19,486 (-13.7%), from €141,877 to €122,391
- Short-term financial debts -€13,404
no longer reported in 2025 (was €13,404)
- Tax, wage and social debts -€7,960
down €7,960 (-19.7%), from €40,364 to €32,404
of which Remuneration and social security: -€4,000
- Turnover +€54,417
new in 2025: €54,417
- Depreciation -€37,100
down €37,100 (-81.0%), from €45,800 to €8,700
- Purchases and services +€18,115
new in 2025: €18,115
- Gross operating margin +€8,528
up €8,528 (+16.2%), from €52,773 to €61,301
- Financial charges -€2,850
down €2,850 (-57.2%), from €4,985 to €2,135
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,388 | €124,571 | -€21,817 | -14.9% |
| Fixed assets | 21/28 | €8,700 | - | -€8,700 | |
| Intangible fixed assets | 21 | €8,700 | - | -€8,700 | |
| Current assets | 29/58 | €137,688 | €124,571 | -€13,117 | -9.5% |
| Amounts receivable within one year | 40/41 | €114,554 | €104,073 | -€10,481 | -9.1% |
| Trade receivables | 40 | €93,977 | €92,658 | -€1,319 | -1.4% |
| Other amounts receivable | 41 | €20,577 | €11,415 | -€9,162 | -44.5% |
| Current investments | 50/53 | €23,134 | €20,498 | -€2,636 | -11.4% |
| Total equity and liabilities | 10/49 | €146,388 | €124,571 | -€21,817 | -14.9% |
| Equity | 10/15 | -€287,046 | -€236,580 | +€50,466 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€293,246 | -€242,780 | +€50,466 | +17.2% |
| Amounts payable | 17/49 | €433,435 | €361,151 | -€72,284 | -16.7% |
| Amounts payable within one year | 42/48 | €433,435 | €361,081 | -€72,354 | -16.7% |
| Financial debts | 43 | €13,404 | - | -€13,404 | |
| Credit institutions | 430/8 | €13,404 | - | -€13,404 | |
| Trade debts | 44 | €237,789 | €206,286 | -€31,503 | -13.2% |
| Suppliers | 440/4 | €237,789 | €206,286 | -€31,503 | -13.2% |
| Taxes, remuneration and social security | 45 | €40,364 | €32,404 | -€7,960 | -19.7% |
| Taxes | 450/3 | €27,591 | €23,631 | -€3,960 | -14.4% |
| Remuneration and social security | 454/9 | €12,773 | €8,773 | -€4,000 | -31.3% |
| Other amounts payable | 47/48 | €141,877 | €122,391 | -€19,486 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Turnover | 70 | - | €54,417 | +€54,417 | |
| Non-recurring operating income | 76A | - | €24,999 | +€24,999 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,115 | +€18,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,800 | €8,700 | -€37,100 | -81.0% |
| Other operating charges | 640/8 | €2,571 | - | -€2,571 | |
| Non-recurring operating charges | 66A | €11,652 | - | -€11,652 | |
| Gross operating margin | 9900 | €52,773 | €61,301 | +€8,528 | +16.2% |
| Operating profit (loss) | 9901 | -€7,249 | €52,601 | +€59,850 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €4,985 | €2,135 | -€2,850 | -57.2% |
| Recurring financial charges | 65 | €4,985 | €2,135 | -€2,850 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,231 | €50,466 | +€62,697 | |
| Profit (loss) for the period | 9904 | -€12,231 | €50,466 | +€62,697 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,231 | €50,466 | +€62,697 |
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 22 October 2026 via checked.be.