Audiovisual Auctions: 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.
Audiovisual Auctions
Largest movements
- Receivables within one year +€31,374
up €31,374 (+492%), from €6,371 to €37,745
of which Other amounts receivable: +€25,831
- Intangible fixed assets +€12,468
new in 2025: €12,468
- Cash +€11,146
up €11,146 (+4.8%), from €229,974 to €241,120
mainly Other debts (+€105,719) and Net result for the year (+€68,283)
- Other debts +€105,719
up €105,719 (+485%), from €21,781 to €127,500
- Reserves -€81,717
down €81,717 (-99.9%), from €81,817 to €100
- Tax, wage and social debts +€18,813
up €18,813 (+94.4%), from €19,929 to €38,742
- Trade debts +€13,090
up €13,090 (+11.2%), from €116,690 to €129,780
- Gross operating margin +€1,984
up €1,984 (+2.3%), from €85,772 to €87,756
- Financial charges -€1,650
down €1,650 (-94.3%), from €1,749 to €99
- Depreciation +€1,040
up €1,040 (+80.7%), from €1,289 to €2,329
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 | €243,218 | €299,122 | +€55,904 | +23.0% |
| Fixed assets | 21/28 | €6,530 | €17,226 | +€10,696 | +164% |
| Intangible fixed assets | 21 | - | €12,468 | +€12,468 | |
| Tangible fixed assets | 22/27 | €6,530 | €4,758 | -€1,772 | -27.1% |
| Plant, machinery and equipment | 23 | €682 | €251 | -€431 | -63.2% |
| Other tangible fixed assets | 26 | €5,848 | €4,507 | -€1,341 | -22.9% |
| Current assets | 29/58 | €236,688 | €281,896 | +€45,209 | +19.1% |
| Stocks and contracts in progress | 3 | €0 | €2,875 | +€2,875 | |
| Stocks | 30/36 | €0 | €2,875 | +€2,875 | |
| Amounts receivable within one year | 40/41 | €6,371 | €37,745 | +€31,374 | +492% |
| Trade receivables | 40 | €33 | €5,577 | +€5,543 | +16,707% |
| Other amounts receivable | 41 | €6,337 | €32,168 | +€25,831 | +408% |
| Cash at bank and in hand | 54/58 | €229,974 | €241,120 | +€11,146 | +4.8% |
| Deferred charges and accrued income | 490/1 | €343 | €156 | -€186 | -54.4% |
| Total equity and liabilities | 10/49 | €243,218 | €299,122 | +€55,904 | +23.0% |
| Equity | 10/15 | €84,817 | €3,100 | -€81,717 | -96.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €81,817 | €100 | -€81,717 | -99.9% |
| Distributable reserves | 133 | €81,817 | €100 | -€81,717 | -99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €158,400 | €296,022 | +€137,621 | +86.9% |
| Amounts payable within one year | 42/48 | €158,400 | €296,022 | +€137,621 | +86.9% |
| Trade debts | 44 | €116,690 | €129,780 | +€13,090 | +11.2% |
| Suppliers | 440/4 | €116,690 | €129,780 | +€13,090 | +11.2% |
| Taxes, remuneration and social security | 45 | €19,929 | €38,742 | +€18,813 | +94.4% |
| Taxes | 450/3 | €19,929 | €38,742 | +€18,813 | +94.4% |
| Other amounts payable | 47/48 | €21,781 | €127,500 | +€105,719 | +485% |
| Remuneration, social security and pensions | 62 | €759 | €33 | -€726 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,289 | €2,329 | +€1,040 | +80.7% |
| Other operating charges | 640/8 | €625 | €515 | -€110 | -17.5% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €85,772 | €87,756 | +€1,984 | +2.3% |
| Operating profit (loss) | 9901 | €83,098 | €84,750 | +€1,652 | +2.0% |
| Financial income | 75/76B | €50 | €159 | +€110 | +222% |
| Recurring financial income | 75 | €50 | €159 | +€110 | +222% |
| Financial charges | 65/66B | €1,749 | €99 | -€1,650 | -94.3% |
| Recurring financial charges | 65 | €1,749 | €99 | -€1,650 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €81,398 | €84,810 | +€3,412 | +4.2% |
| Income taxes | 67/77 | €16,242 | €16,527 | +€285 | +1.8% |
| Profit (loss) for the period | 9904 | €65,157 | €68,283 | +€3,127 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,157 | €68,283 | +€3,127 | +4.8% |
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 30 October 2026 via checked.be.