AUDIOSENSE: 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.
AUDIOSENSE
Largest movements
- Current investments +€281,558
up €281,558 (+281.6%), from €100,000 to €381,558
- Tangible fixed assets +€248,036
up €248,036 (+41.4%), from €599,831 to €847,867
of which Plant, machinery and equipment: +€281,434
- Cash -€218,586
no longer reported in 2025 (was €218,586)
mainly Investment in fixed assets (net) (-€322,418) and Current investments (-€281,558)
- Receivables within one year -€70,563
down €70,563 (-20.2%), from €348,495 to €277,932
of which Trade receivables: -€83,774
- Debts after one year +€156,355
up €156,355 (+77.6%), from €201,420 to €357,775
of which Financial debts: +€156,355
- Trade debts +€59,677
up €59,677 (+69.4%), from €86,009 to €145,685
- Reserves +€24,493
up €24,493 (+1.9%), from €1.3m to €1.3m
- Gross operating margin -€213,849
down €213,849 (-25.3%), from €846,234 to €632,385
- Staff costs -€55,714
down €55,714 (-12.4%), from €447,526 to €391,812
- Taxes -€47,498
down €47,498 (-58.1%), from €81,702 to €34,204
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 | €1,725,090 | €1,975,016 | +€249,926 | +14.5% |
| Fixed assets | 21/28 | €600,331 | €848,367 | +€248,036 | +41.3% |
| Tangible fixed assets | 22/27 | €599,831 | €847,867 | +€248,036 | +41.4% |
| Land and buildings | 22 | €493,190 | €460,343 | -€32,847 | -6.7% |
| Plant, machinery and equipment | 23 | €30,372 | €311,806 | +€281,434 | +926.6% |
| Furniture and vehicles | 24 | €76,269 | €75,719 | -€550 | -0.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,124,759 | €1,126,649 | +€1,889 | +0.2% |
| Stocks and contracts in progress | 3 | €457,678 | €467,158 | +€9,480 | +2.1% |
| Stocks | 30/36 | €457,678 | €467,158 | +€9,480 | +2.1% |
| Amounts receivable within one year | 40/41 | €348,495 | €277,932 | -€70,563 | -20.2% |
| Trade receivables | 40 | €348,495 | €264,721 | -€83,774 | -24.0% |
| Other amounts receivable | 41 | - | €13,211 | +€13,211 | |
| Current investments | 50/53 | €100,000 | €381,558 | +€281,558 | +281.6% |
| Cash at bank and in hand | 54/58 | €218,586 | - | -€218,586 | |
| Total equity and liabilities | 10/49 | €1,725,090 | €1,975,016 | +€249,926 | +14.5% |
| Equity | 10/15 | €1,290,422 | €1,314,915 | +€24,493 | +1.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,271,422 | €1,295,915 | +€24,493 | +1.9% |
| Distributable reserves | 133 | €1,271,422 | €1,295,915 | +€24,493 | +1.9% |
| Amounts payable | 17/49 | €434,668 | €660,101 | +€225,433 | +51.9% |
| Amounts payable after more than one year | 17 | €201,420 | €357,775 | +€156,355 | +77.6% |
| Financial debts | 170/4 | €196,420 | €352,775 | +€156,355 | +79.6% |
| Advances received on contracts in progress | 176 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €233,248 | €302,230 | +€68,982 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €50,951 | €60,900 | +€9,949 | +19.5% |
| Trade debts | 44 | €86,009 | €145,685 | +€59,677 | +69.4% |
| Suppliers | 440/4 | €86,009 | €145,685 | +€59,677 | +69.4% |
| Taxes, remuneration and social security | 45 | €93,914 | €93,226 | -€688 | -0.7% |
| Taxes | 450/3 | €40,722 | €56,633 | +€15,911 | +39.1% |
| Remuneration and social security | 454/9 | €53,192 | €36,593 | -€16,599 | -31.2% |
| Other amounts payable | 47/48 | €2,375 | €2,419 | +€45 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Remuneration, social security and pensions | 62 | €447,526 | €391,812 | -€55,714 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,123 | €74,382 | +€259 | +0.3% |
| Other operating charges | 640/8 | €14,775 | €13,736 | -€1,039 | -7.0% |
| Gross operating margin | 9900 | €846,234 | €632,385 | -€213,849 | -25.3% |
| Operating profit (loss) | 9901 | €309,810 | €152,455 | -€157,355 | -50.8% |
| Financial income | 75/76B | €2,110 | €5,655 | +€3,545 | +168.0% |
| Recurring financial income | 75 | €2,110 | €5,655 | +€3,545 | +168.0% |
| Financial charges | 65/66B | €33,570 | €32,016 | -€1,555 | -4.6% |
| Recurring financial charges | 65 | €33,570 | €32,016 | -€1,555 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €278,350 | €126,095 | -€152,255 | -54.7% |
| Income taxes | 67/77 | €81,702 | €34,204 | -€47,498 | -58.1% |
| Profit (loss) for the period | 9904 | €196,649 | €91,891 | -€104,757 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €196,649 | €91,891 | -€104,757 | -53.3% |
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 29 September 2026 via checked.be.