CAR AUDIO SYSTEMS: 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.
CAR AUDIO SYSTEMS
Largest movements
- Current investments -€89,000
down €89,000 (-42.6%), from €209,000 to €120,000
- Receivables within one year +€7,679
up €7,679 (+53.5%), from €14,366 to €22,045
of which Other amounts receivable: +€6,912
- Tangible fixed assets +€5,538
new in 2025: €5,538
- Reserves -€87,473
down €87,473 (-59.6%), from €146,727 to €59,254
- Debts after one year +€9,395
new in 2025: €9,395
- Provisions -€9,000
down €9,000 (-30.0%), from €30,000 to €21,000
- Trade debts +€8,223
up €8,223 (+140%), from €5,890 to €14,113
- Accrued charges and deferred income -€3,640
no longer reported in 2025 (was €3,640)
- Financial charges +€43,040
up €43,040 (+89.7%), from €48,003 to €91,043
of which Non-recurring financial charges: +€44,000
- Financial income +€4,258
up €4,258 (+68.1%), from €6,255 to €10,513
of which Non-recurring financial income: +€4,500
- Taxes +€1,233
up €1,233 (+127%), from €970 to €2,203
- Gross operating margin +€747
up €747 (+20.9%), from -€3,567 to -€2,820
- Depreciation +€159
up €159 (+66.3%), from €240 to €398
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,835 | €150,168 | -€77,668 | -34.1% |
| Fixed assets | 21/28 | - | €5,538 | +€5,538 | |
| Tangible fixed assets | 22/27 | - | €5,538 | +€5,538 | |
| Furniture and vehicles | 24 | - | €5,538 | +€5,538 | |
| Current assets | 29/58 | €227,835 | €144,630 | -€83,205 | -36.5% |
| Stocks and contracts in progress | 3 | €4,469 | €2,585 | -€1,884 | -42.2% |
| Stocks | 30/36 | €4,469 | €2,585 | -€1,884 | -42.2% |
| Amounts receivable within one year | 40/41 | €14,366 | €22,045 | +€7,679 | +53.5% |
| Trade receivables | 40 | €6,910 | €7,677 | +€767 | +11.1% |
| Other amounts receivable | 41 | €7,456 | €14,369 | +€6,912 | +92.7% |
| Current investments | 50/53 | €209,000 | €120,000 | -€89,000 | -42.6% |
| Total equity and liabilities | 10/49 | €227,835 | €150,168 | -€77,668 | -34.1% |
| Equity | 10/15 | €167,178 | €79,705 | -€87,473 | -52.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €146,727 | €59,254 | -€87,473 | -59.6% |
| Distributable reserves | 133 | €146,727 | €59,254 | -€87,473 | -59.6% |
| Provisions and deferred taxes | 16 | €30,000 | €21,000 | -€9,000 | -30.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €21,000 | -€9,000 | -30.0% |
| Other liabilities and charges | 164/5 | €30,000 | €21,000 | -€9,000 | -30.0% |
| Amounts payable | 17/49 | €30,657 | €49,462 | +€18,805 | +61.3% |
| Amounts payable after more than one year | 17 | - | €9,395 | +€9,395 | |
| Financial debts | 170/4 | - | €9,395 | +€9,395 | |
| Amounts payable within one year | 42/48 | €27,016 | €40,067 | +€13,051 | +48.3% |
| Financial debts | 43 | €19,101 | €21,388 | +€2,287 | +12.0% |
| Credit institutions | 430/8 | €19,101 | €21,388 | +€2,287 | +12.0% |
| Trade debts | 44 | €5,890 | €14,113 | +€8,223 | +140% |
| Suppliers | 440/4 | €5,890 | €14,113 | +€8,223 | +140% |
| Taxes, remuneration and social security | 45 | €2,026 | €4,567 | +€2,541 | +125% |
| Taxes | 450/3 | €2,026 | €4,567 | +€2,541 | +125% |
| Accrued charges and deferred income | 492/3 | €3,640 | - | -€3,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €398 | +€159 | +66.3% |
| Other operating charges | 640/8 | €1,504 | €1,522 | +€17 | +1.2% |
| Gross operating margin | 9900 | -€3,567 | -€2,820 | +€747 | +20.9% |
| Operating profit (loss) | 9901 | -€5,311 | -€4,740 | +€571 | +10.7% |
| Financial income | 75/76B | €6,255 | €10,513 | +€4,258 | +68.1% |
| Recurring financial income | 75 | €1,255 | €1,013 | -€242 | -19.3% |
| Non-recurring financial income | 76B | €5,000 | €9,500 | +€4,500 | +90.0% |
| Financial charges | 65/66B | €48,003 | €91,043 | +€43,040 | +89.7% |
| Recurring financial charges | 65 | €3,003 | €2,043 | -€960 | -32.0% |
| Non-recurring financial charges | 66B | €45,000 | €89,000 | +€44,000 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,059 | -€85,270 | -€38,211 | -81.2% |
| Income taxes | 67/77 | €970 | €2,203 | +€1,233 | +127% |
| Profit (loss) for the period | 9904 | -€48,029 | -€87,473 | -€39,444 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,029 | -€87,473 | -€39,444 | -82.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.