BUREAU ELECTRO ACOUSTIQUE: 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.
BUREAU ELECTRO ACOUSTIQUE
Largest movements
- Cash -€14,021
down €14,021 (-60.1%), from €23,339 to €9,318
mainly Tax, wage and social debts (-€4,764) and Net result for the year (-€2,893)
- Receivables within one year +€2,300
up €2,300 (+109%), from €2,116 to €4,416
of which Trade receivables: +€3,822
- Tangible fixed assets +€787
up €787 (+88.6%), from €888 to €1,675
of which Plant, machinery and equipment: +€891
- Tax, wage and social debts -€4,764
no longer reported in 2025 (was €4,764)
- Profit (loss) carried forward -€2,893
down €2,893 (-63.8%), from €4,534 to €1,641
- Other debts -€2,275
down €2,275 (-26.2%), from €8,681 to €6,406
- Trade debts -€761
down €761 (-33.8%), from €2,249 to €1,488
- Turnover -€34,652
no longer reported in 2025 (was €34,652)
- Purchases and services -€18,358
no longer reported in 2025 (was €18,358)
- Gross operating margin -€16,784
down €16,784, from €16,294 to -€490
- Staff costs -€7,025
no longer reported in 2025 (was €7,025)
- Taxes -€4,383
down €4,383 (-77.9%), from €5,624 to €1,241
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 | €26,428 | €15,735 | -€10,693 | -40.5% |
| Fixed assets | 21/28 | €973 | €1,760 | +€787 | +80.9% |
| Tangible fixed assets | 22/27 | €888 | €1,675 | +€787 | +88.6% |
| Plant, machinery and equipment | 23 | €680 | €1,571 | +€891 | +131% |
| Furniture and vehicles | 24 | €208 | €104 | -€104 | -49.9% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €25,455 | €13,975 | -€11,480 | -45.1% |
| Amounts receivable within one year | 40/41 | €2,116 | €4,416 | +€2,300 | +109% |
| Trade receivables | 40 | €0 | €3,822 | +€3,822 | |
| Other amounts receivable | 41 | €2,116 | €593 | -€1,523 | -72.0% |
| Cash at bank and in hand | 54/58 | €23,339 | €9,318 | -€14,021 | -60.1% |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €26,428 | €15,735 | -€10,693 | -40.5% |
| Equity | 10/15 | €10,734 | €7,841 | -€2,893 | -27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €4,534 | €1,641 | -€2,893 | -63.8% |
| Amounts payable | 17/49 | €15,694 | €7,894 | -€7,800 | -49.7% |
| Amounts payable within one year | 42/48 | €15,694 | €7,894 | -€7,800 | -49.7% |
| Trade debts | 44 | €2,249 | €1,488 | -€761 | -33.8% |
| Suppliers | 440/4 | €2,249 | €1,488 | -€761 | -33.8% |
| Taxes, remuneration and social security | 45 | €4,764 | - | -€4,764 | |
| Taxes | 450/3 | €4,764 | - | -€4,764 | |
| Other amounts payable | 47/48 | €8,681 | €6,406 | -€2,275 | -26.2% |
| Turnover | 70 | €34,652 | - | -€34,652 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,358 | - | -€18,358 | |
| Remuneration, social security and pensions | 62 | €7,025 | - | -€7,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €223 | -€452 | -66.9% |
| Other operating charges | 640/8 | €527 | €1,091 | +€564 | +107% |
| Gross operating margin | 9900 | €16,294 | -€490 | -€16,784 | |
| Operating profit (loss) | 9901 | €8,067 | -€1,805 | -€9,872 | |
| Financial income | 75/76B | - | €240 | +€240 | |
| Recurring financial income | 75 | - | €240 | +€240 | |
| Financial charges | 65/66B | €127 | €88 | -€39 | -30.9% |
| Recurring financial charges | 65 | €127 | €88 | -€39 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €7,940 | -€1,652 | -€9,592 | |
| Income taxes | 67/77 | €5,624 | €1,241 | -€4,383 | -77.9% |
| Profit (loss) for the period | 9904 | €2,316 | -€2,893 | -€5,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,316 | -€2,893 | -€5,209 |
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 29 October 2026 via checked.be.