AUDIOVISUAL DESIGN: 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 DESIGN
Largest movements
- Cash +€17,728
up €17,728 (+45.8%), from €38,701 to €56,429
mainly Net result for the year (+€44,936) and Depreciation (+€21,624)
- Receivables within one year +€14,500
up €14,500 (+64.1%), from €22,610 to €37,110
of which Trade receivables: +€11,262
- Tangible fixed assets +€8,125
up €8,125 (+20.3%), from €40,037 to €48,162
of which Furniture and vehicles: +€10,334
- Trade debts +€19,233
up €19,233 (+250%), from €7,699 to €26,932
- Other debts +€14,949
up €14,949 (+32.2%), from €46,454 to €61,403
- Reserves +€11,818
up €11,818 (+236%), from €5,000 to €16,818
- Tax, wage and social debts -€5,809
down €5,809 (-22.8%), from €25,516 to €19,707
- Gross operating margin +€56,959
up €56,959 (+222%), from €25,659 to €82,618
- Taxes +€9,519
up €9,519 (+939%), from €1,014 to €10,533
- Depreciation +€5,984
up €5,984 (+38.3%), from €15,640 to €21,624
- Financial charges +€1,436
up €1,436 (+43.3%), from €3,315 to €4,751
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.
Derived cash bridge
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 | €103,484 | €143,793 | +€40,309 | +39.0% |
| Fixed assets | 21/28 | €40,037 | €48,162 | +€8,125 | +20.3% |
| Tangible fixed assets | 22/27 | €40,037 | €48,162 | +€8,125 | +20.3% |
| Plant, machinery and equipment | 23 | €7,909 | €6,108 | -€1,801 | -22.8% |
| Furniture and vehicles | 24 | €28,062 | €38,396 | +€10,334 | +36.8% |
| Other tangible fixed assets | 26 | €4,066 | €3,658 | -€408 | -10.0% |
| Current assets | 29/58 | €63,447 | €95,631 | +€32,184 | +50.7% |
| Amounts receivable within one year | 40/41 | €22,610 | €37,110 | +€14,500 | +64.1% |
| Trade receivables | 40 | €22,610 | €33,872 | +€11,262 | +49.8% |
| Other amounts receivable | 41 | - | €3,238 | +€3,238 | |
| Cash at bank and in hand | 54/58 | €38,701 | €56,429 | +€17,728 | +45.8% |
| Deferred charges and accrued income | 490/1 | €2,136 | €2,092 | -€44 | -2.1% |
| Total equity and liabilities | 10/49 | €103,484 | €143,793 | +€40,309 | +39.0% |
| Equity | 10/15 | €23,815 | €35,751 | +€11,936 | +50.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €16,818 | +€11,818 | +236% |
| Distributable reserves | 133 | €5,000 | €16,818 | +€11,818 | +236% |
| Profit (loss) carried forward | 14 | €815 | €933 | +€118 | +14.5% |
| Amounts payable | 17/49 | €79,669 | €108,042 | +€28,373 | +35.6% |
| Amounts payable within one year | 42/48 | €79,669 | €108,042 | +€28,373 | +35.6% |
| Trade debts | 44 | €7,699 | €26,932 | +€19,233 | +250% |
| Suppliers | 440/4 | €7,699 | €26,932 | +€19,233 | +250% |
| Taxes, remuneration and social security | 45 | €25,516 | €19,707 | -€5,809 | -22.8% |
| Taxes | 450/3 | €25,516 | €19,707 | -€5,809 | -22.8% |
| Other amounts payable | 47/48 | €46,454 | €61,403 | +€14,949 | +32.2% |
| Non-recurring operating income | 76A | €4,867 | - | -€4,867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,640 | €21,624 | +€5,984 | +38.3% |
| Other operating charges | 640/8 | €987 | €995 | +€8 | +0.8% |
| Gross operating margin | 9900 | €25,659 | €82,618 | +€56,959 | +222% |
| Operating profit (loss) | 9901 | €9,032 | €59,999 | +€50,967 | +564% |
| Financial income | 75/76B | €363 | €221 | -€142 | -39.1% |
| Recurring financial income | 75 | €363 | €221 | -€142 | -39.1% |
| Financial charges | 65/66B | €3,315 | €4,751 | +€1,436 | +43.3% |
| Recurring financial charges | 65 | €3,315 | €4,751 | +€1,436 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €6,080 | €55,469 | +€49,389 | +812% |
| Income taxes | 67/77 | €1,014 | €10,533 | +€9,519 | +939% |
| Profit (loss) for the period | 9904 | €5,066 | €44,936 | +€39,870 | +787% |
| Profit (loss) for the period to be appropriated | 9905 | €5,066 | €44,936 | +€39,870 | +787% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.