AUDIOVISION: 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.
AUDIOVISION
Largest movements
- Cash -€2,217
down €2,217 (-81.9%), from €2,706 to €489
mainly Net result for the year (-€2,920) and Tax, wage and social debts (-€408)
- Receivables within one year -€1,188
down €1,188 (-80.3%), from €1,480 to €292
of which Trade receivables: -€1,480
- Profit (loss) carried forward -€2,920
down €2,920 (-1.5%), from -€199,565 to -€202,485
- Tax, wage and social debts -€408
down €408 (-61.8%), from €660 to €252
- Other debts -€200
down €200 (-1.2%), from €17,181 to €16,981
- Trade debts +€124
up €124 (+32.2%), from €384 to €508
- Gross operating margin -€9,670
down €9,670, from €7,522 to -€2,149
- Taxes -€259
down €259 (-100.0%), from €259 to €0
- Financial charges -€148
down €148 (-59.5%), from €249 to €101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,186 | €781 | -€3,405 | -81.3% |
| Current assets | 29/58 | €4,186 | €781 | -€3,405 | -81.3% |
| Amounts receivable within one year | 40/41 | €1,480 | €292 | -€1,188 | -80.3% |
| Trade receivables | 40 | €1,480 | €0 | -€1,480 | -100.0% |
| Other amounts receivable | 41 | €0 | €292 | +€292 | |
| Cash at bank and in hand | 54/58 | €2,706 | €489 | -€2,217 | -81.9% |
| Total equity and liabilities | 10/49 | €4,186 | €781 | -€3,405 | -81.3% |
| Equity | 10/15 | -€179,040 | -€181,960 | -€2,920 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,933 | €1,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €73 | €73 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,565 | -€202,485 | -€2,920 | -1.5% |
| Amounts payable | 17/49 | €183,226 | €182,741 | -€485 | -0.3% |
| Amounts payable after more than one year | 17 | €165,000 | €165,000 | = | 0.0% |
| Financial debts | 170/4 | €165,000 | €165,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,226 | €17,741 | -€485 | -2.7% |
| Trade debts | 44 | €384 | €508 | +€124 | +32.2% |
| Suppliers | 440/4 | €384 | €508 | +€124 | +32.2% |
| Taxes, remuneration and social security | 45 | €660 | €252 | -€408 | -61.8% |
| Taxes | 450/3 | €660 | €252 | -€408 | -61.8% |
| Other amounts payable | 47/48 | €17,181 | €16,981 | -€200 | -1.2% |
| Remuneration, social security and pensions | 62 | €178 | €163 | -€14 | -8.0% |
| Other operating charges | 640/8 | €511 | €512 | +€1 | +0.3% |
| Gross operating margin | 9900 | €7,522 | -€2,149 | -€9,670 | |
| Operating profit (loss) | 9901 | €6,833 | -€2,824 | -€9,658 | |
| Financial income | 75/76B | €25 | €5 | -€20 | -79.8% |
| Recurring financial income | 75 | €25 | €5 | -€20 | -79.8% |
| Financial charges | 65/66B | €249 | €101 | -€148 | -59.5% |
| Recurring financial charges | 65 | €249 | €101 | -€148 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €6,609 | -€2,920 | -€9,529 | |
| Income taxes | 67/77 | €259 | €0 | -€259 | -100.0% |
| Profit (loss) for the period | 9904 | €6,350 | -€2,920 | -€9,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,350 | -€2,920 | -€9,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.