AUDIOPTIC: 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.
AUDIOPTIC
Largest movements
- Receivables within one year -€24,632
down €24,632 (-10.8%), from €228,115 to €203,483
of which Trade receivables: -€24,632
- Stocks and contracts -€16,447
down €16,447 (-19.4%), from €84,615 to €68,168
- Cash -€16,348
down €16,348 (-10.9%), from €149,979 to €133,631
mainly Net result for the year (-€54,608) and Trade debts (-€19,515)
- Tangible fixed assets -€6,136
down €6,136 (-9.3%), from €65,795 to €59,659
- Revaluation surpluses -€231,859
down €231,859 (-100%), from €231,859 to €0
- Reserves +€223,959
up €223,959 (+169%), from €132,342 to €356,301
of which Tax-exempt reserves: +€230,000
- Profit (loss) carried forward -€54,608
down €54,608, from €1,530 to -€53,078
- Trade debts -€19,515
down €19,515 (-28.0%), from €69,653 to €50,138
- Tax, wage and social debts +€18,461
up €18,461 (+35.3%), from €52,352 to €70,812
- Gross operating margin -€69,171
down €69,171, from €51,824 to -€17,347
- Taxes +€7,840
up €7,840 (+109%), from €7,160 to €15,000
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 | €528,504 | €464,942 | -€63,562 | -12.0% |
| Fixed assets | 21/28 | €65,795 | €59,659 | -€6,136 | -9.3% |
| Tangible fixed assets | 22/27 | €65,795 | €59,659 | -€6,136 | -9.3% |
| Land and buildings | 22 | €49,500 | €46,800 | -€2,700 | -5.5% |
| Plant, machinery and equipment | 23 | €14,805 | €12,013 | -€2,791 | -18.9% |
| Furniture and vehicles | 24 | €1,491 | €846 | -€645 | -43.2% |
| Current assets | 29/58 | €462,709 | €405,283 | -€57,426 | -12.4% |
| Stocks and contracts in progress | 3 | €84,615 | €68,168 | -€16,447 | -19.4% |
| Stocks | 30/36 | €84,615 | €68,168 | -€16,447 | -19.4% |
| Amounts receivable within one year | 40/41 | €228,115 | €203,483 | -€24,632 | -10.8% |
| Trade receivables | 40 | €102,417 | €77,785 | -€24,632 | -24.1% |
| Other amounts receivable | 41 | €125,698 | €125,698 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €149,979 | €133,631 | -€16,348 | -10.9% |
| Total equity and liabilities | 10/49 | €528,504 | €464,942 | -€63,562 | -12.0% |
| Equity | 10/15 | €384,323 | €321,815 | -€62,508 | -16.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €231,859 | €0 | -€231,859 | -100% |
| Reserves | 13 | €132,342 | €356,301 | +€223,959 | +169% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | €11,351 | €241,351 | +€230,000 | +2,026% |
| Distributable reserves | 133 | €120,991 | €113,091 | -€7,900 | -6.5% |
| Profit (loss) carried forward | 14 | €1,530 | -€53,078 | -€54,608 | |
| Amounts payable | 17/49 | €144,181 | €143,127 | -€1,054 | -0.7% |
| Amounts payable within one year | 42/48 | €144,181 | €143,127 | -€1,054 | -0.7% |
| Trade debts | 44 | €69,653 | €50,138 | -€19,515 | -28.0% |
| Suppliers | 440/4 | €69,653 | €50,138 | -€19,515 | -28.0% |
| Taxes, remuneration and social security | 45 | €52,352 | €70,812 | +€18,461 | +35.3% |
| Taxes | 450/3 | €52,352 | €70,812 | +€18,461 | +35.3% |
| Other amounts payable | 47/48 | €22,176 | €22,176 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €12,124 | €12,150 | +€26 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,295 | €6,136 | -€159 | -2.5% |
| Other operating charges | 640/8 | €3,372 | €3,402 | +€29 | +0.9% |
| Non-recurring operating charges | 66A | €30 | €130 | +€100 | +336% |
| Gross operating margin | 9900 | €51,824 | -€17,347 | -€69,171 | |
| Operating profit (loss) | 9901 | €30,003 | -€39,165 | -€69,167 | |
| Financial income | 75/76B | - | €436 | +€436 | |
| Recurring financial income | 75 | - | €436 | +€436 | |
| Financial charges | 65/66B | €666 | €879 | +€213 | +31.9% |
| Recurring financial charges | 65 | €666 | €879 | +€213 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €29,336 | -€39,608 | -€68,944 | |
| Income taxes | 67/77 | €7,160 | €15,000 | +€7,840 | +109% |
| Profit (loss) for the period | 9904 | €22,176 | -€54,608 | -€76,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,176 | -€54,608 | -€76,784 |
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 14 October 2026 via checked.be.