Audioscape: what changed
Two fiscal 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.
Audioscape
Largest movements
- Receivables within one year -€52,847
down €52,847 (-19.2%), from €274,856 to €222,009
of which Trade receivables: -€52,585
- Tangible fixed assets -€6,719
down €6,719 (-12.1%), from €55,301 to €48,582
of which Land and buildings: -€7,664
- Other debts +€68,617
up €68,617 (+308.7%), from €22,228 to €90,845
- Profit (loss) carried forward -€50,114
down €50,114 (-90.8%), from €55,163 to €5,048
- Short-term financial debts -€50,000
no longer reported in 2025 (was €50,000)
- Debts after one year -€31,539
down €31,539 (-53.2%), from €59,258 to €27,719
- Trade debts +€9,397
up €9,397 (+47.3%), from €19,888 to €29,286
- Gross operating margin -€136,768
down €136,768, from €113,675 to -€23,094
- Write-downs -€29,000
no longer reported in 2025 (was €29,000)
- Financial charges -€7,947
down €7,947 (-55.2%), from €14,399 to €6,452
of which Financial charges: -€7,471
- Taxes -€4,697
down €4,697 (-93.4%), from €5,028 to €331
- Depreciation +€2,859
up €2,859 (+16.7%), from €17,100 to €19,959
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.
Cash bridge derived
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 | €377,369 | €318,481 | -€58,888 | -15.6% |
| Fixed assets | 21/28 | €55,305 | €48,587 | -€6,719 | -12.1% |
| Tangible fixed assets | 22/27 | €55,301 | €48,582 | -€6,719 | -12.1% |
| Land and buildings | 22 | €40,606 | €32,942 | -€7,664 | -18.9% |
| Plant, machinery and equipment | 23 | €14,552 | €9,020 | -€5,532 | -38.0% |
| Furniture and vehicles | 24 | €143 | €6,620 | +€6,477 | +4542.4% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €322,064 | €269,894 | -€52,170 | -16.2% |
| Stocks and contracts in progress | 3 | €39,848 | €41,313 | +€1,465 | +3.7% |
| Stocks | 30/36 | €39,848 | €41,313 | +€1,465 | +3.7% |
| Amounts receivable within one year | 40/41 | €274,856 | €222,009 | -€52,847 | -19.2% |
| Trade receivables | 40 | €263,130 | €210,545 | -€52,585 | -20.0% |
| Other amounts receivable | 41 | €11,726 | €11,464 | -€262 | -2.2% |
| Cash at bank and in hand | 54/58 | €7,360 | €6,572 | -€788 | -10.7% |
| Total equity and liabilities | 10/49 | €377,369 | €318,481 | -€58,888 | -15.6% |
| Equity | 10/15 | €188,609 | €138,494 | -€50,114 | -26.6% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €70,446 | €70,446 | = | 0.0% |
| Distributable reserves | 133 | €70,446 | €70,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,163 | €5,048 | -€50,114 | -90.8% |
| Amounts payable | 17/49 | €188,760 | €179,986 | -€8,774 | -4.6% |
| Amounts payable after more than one year | 17 | €59,258 | €27,719 | -€31,539 | -53.2% |
| Financial debts | 170/4 | €59,258 | €27,719 | -€31,539 | -53.2% |
| Amounts payable within one year | 42/48 | €129,502 | €152,267 | +€22,765 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €33,097 | €31,804 | -€1,292 | -3.9% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €19,888 | €29,286 | +€9,397 | +47.3% |
| Suppliers | 440/4 | €19,888 | €29,286 | +€9,397 | +47.3% |
| Taxes, remuneration and social security | 45 | €4,289 | €331 | -€3,958 | -92.3% |
| Taxes | 450/3 | €4,289 | €331 | -€3,958 | -92.3% |
| Other amounts payable | 47/48 | €22,228 | €90,845 | +€68,617 | +308.7% |
| Non-recurring operating income | 76A | €200,000 | €9 | -€199,991 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,100 | €19,959 | +€2,859 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,000 | - | -€29,000 | |
| Other operating charges | 640/8 | €118 | €279 | +€161 | +136.5% |
| Gross operating margin | 9900 | €113,675 | -€23,094 | -€136,768 | |
| Operating profit (loss) | 9901 | €67,457 | -€43,332 | -€110,789 | |
| Financial income | 75/76B | €116 | €1 | -€116 | -99.5% |
| Recurring financial income | 75 | €116 | €1 | -€116 | -99.5% |
| Financial charges | 65/66B | €14,399 | €6,452 | -€7,947 | -55.2% |
| Recurring financial charges | 65 | €13,921 | €6,450 | -€7,471 | -53.7% |
| Non-recurring financial charges | 66B | €478 | €2 | -€476 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €53,175 | -€49,783 | -€102,958 | |
| Income taxes | 67/77 | €5,028 | €331 | -€4,697 | -93.4% |
| Profit (loss) for the period | 9904 | €48,147 | -€50,114 | -€98,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,147 | -€50,114 | -€98,261 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.