B&H AUDIOPTIC: 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.
B&H AUDIOPTIC
Largest movements
- Stocks and contracts +€21,330
up €21,330 (+42.9%), from €49,755 to €71,085
- Tangible fixed assets -€17,642
down €17,642 (-15.2%), from €115,709 to €98,067
of which Plant, machinery and equipment: -€12,250
- Receivables within one year -€14,147
no longer reported in 2025 (was €14,147)
- Cash -€6,540
down €6,540 (-76.7%), from €8,521 to €1,982
mainly Net result for the year (-€50,444) and Stocks and contracts (-€21,330)
- Intangible fixed assets -€3,000
down €3,000 (-25.0%), from €12,000 to €9,000
- Profit (loss) carried forward -€50,444
down €50,444, from €27,216 to -€23,228
- Tax, wage and social debts +€25,919
up €25,919 (+216%), from €12,012 to €37,931
of which Remuneration and social security: +€21,747
- Other debts +€5,459
up €5,459 (+10.2%), from €53,550 to €59,009
- Staff costs +€87,108
up €87,108 (+145%), from €59,874 to €146,982
- Gross operating margin +€62,523
up €62,523 (+93.7%), from €66,711 to €129,234
- Depreciation +€16,270
up €16,270 (+133%), from €12,273 to €28,542
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 | €212,432 | €192,434 | -€19,998 | -9.4% |
| Fixed assets | 21/28 | €140,009 | €119,367 | -€20,642 | -14.7% |
| Intangible fixed assets | 21 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Tangible fixed assets | 22/27 | €115,709 | €98,067 | -€17,642 | -15.2% |
| Plant, machinery and equipment | 23 | €72,039 | €59,790 | -€12,250 | -17.0% |
| Furniture and vehicles | 24 | - | €3,490 | +€3,490 | |
| Other tangible fixed assets | 26 | €43,669 | €34,787 | -€8,882 | -20.3% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €72,423 | €73,067 | +€644 | +0.9% |
| Stocks and contracts in progress | 3 | €49,755 | €71,085 | +€21,330 | +42.9% |
| Stocks | 30/36 | €49,755 | €71,085 | +€21,330 | +42.9% |
| Amounts receivable within one year | 40/41 | €14,147 | - | -€14,147 | |
| Other amounts receivable | 41 | €14,147 | - | -€14,147 | |
| Cash at bank and in hand | 54/58 | €8,521 | €1,982 | -€6,540 | -76.7% |
| Total equity and liabilities | 10/49 | €212,432 | €192,434 | -€19,998 | -9.4% |
| Equity | 10/15 | €33,216 | -€17,228 | -€50,444 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,216 | -€23,228 | -€50,444 | |
| Amounts payable | 17/49 | €179,216 | €209,662 | +€30,446 | +17.0% |
| Amounts payable within one year | 42/48 | €179,216 | €209,662 | +€30,446 | +17.0% |
| Trade debts | 44 | €113,654 | €112,721 | -€932 | -0.8% |
| Suppliers | 440/4 | €113,654 | €112,721 | -€932 | -0.8% |
| Taxes, remuneration and social security | 45 | €12,012 | €37,931 | +€25,919 | +216% |
| Taxes | 450/3 | €1,520 | €5,692 | +€4,172 | +275% |
| Remuneration and social security | 454/9 | €10,493 | €32,239 | +€21,747 | +207% |
| Other amounts payable | 47/48 | €53,550 | €59,009 | +€5,459 | +10.2% |
| Remuneration, social security and pensions | 62 | €59,874 | €146,982 | +€87,108 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,273 | €28,542 | +€16,270 | +133% |
| Other operating charges | 640/8 | €2,540 | €2,907 | +€367 | +14.5% |
| Gross operating margin | 9900 | €66,711 | €129,234 | +€62,523 | +93.7% |
| Operating profit (loss) | 9901 | -€7,976 | -€49,197 | -€41,222 | -517% |
| Financial income | 75/76B | €18 | €16 | -€2 | -8.7% |
| Recurring financial income | 75 | €18 | €16 | -€2 | -8.7% |
| Financial charges | 65/66B | €1,035 | €1,263 | +€228 | +22.0% |
| Recurring financial charges | 65 | €1,035 | €1,263 | +€228 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,993 | -€50,444 | -€41,451 | -461% |
| Profit (loss) for the period | 9904 | -€8,993 | -€50,444 | -€41,451 | -461% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,993 | -€50,444 | -€41,451 | -461% |
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 19 October 2026 via checked.be.