COMMUNICATION AUDIOVISUAL SERVICES: 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.
COMMUNICATION AUDIOVISUAL SERVICES
Largest movements
- Cash +€30,334
up €30,334 (+38.8%), from €78,269 to €108,603
mainly Net result for the year (+€16,638) and Depreciation (+€15,567)
- Tangible fixed assets -€15,331
down €15,331 (-58.6%), from €26,140 to €10,809
- Receivables within one year -€2,384
down €2,384 (-4.1%), from €58,339 to €55,955
of which Trade receivables: -€9,995
- Profit (loss) carried forward +€16,638
up €16,638 (+37.7%), from €44,097 to €60,735
- Trade debts -€13,984
down €13,984 (-36.8%), from €38,037 to €24,053
- Tax, wage and social debts +€12,627
up €12,627 (+33.0%), from €38,254 to €50,882
of which Taxes: +€9,176
- Debts after one year -€9,083
down €9,083 (-56.0%), from €16,213 to €7,130
- Advances received +€6,397
new in 2025: €6,397
- Gross operating margin +€14,118
up €14,118 (+6.8%), from €206,755 to €220,873
- Staff costs +€6,365
up €6,365 (+3.6%), from €178,303 to €184,668
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 | €166,522 | €178,730 | +€12,209 | +7.3% |
| Fixed assets | 21/28 | €26,421 | €10,854 | -€15,567 | -58.9% |
| Intangible fixed assets | 21 | €236 | - | -€236 | |
| Tangible fixed assets | 22/27 | €26,140 | €10,809 | -€15,331 | -58.6% |
| Furniture and vehicles | 24 | €26,140 | €10,809 | -€15,331 | -58.6% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €140,101 | €167,876 | +€27,775 | +19.8% |
| Amounts receivable within one year | 40/41 | €58,339 | €55,955 | -€2,384 | -4.1% |
| Trade receivables | 40 | €40,257 | €30,263 | -€9,995 | -24.8% |
| Other amounts receivable | 41 | €18,081 | €25,692 | +€7,611 | +42.1% |
| Cash at bank and in hand | 54/58 | €78,269 | €108,603 | +€30,334 | +38.8% |
| Deferred charges and accrued income | 490/1 | €3,494 | €3,319 | -€175 | -5.0% |
| Total equity and liabilities | 10/49 | €166,522 | €178,730 | +€12,209 | +7.3% |
| Equity | 10/15 | €64,548 | €81,186 | +€16,638 | +25.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,097 | €60,735 | +€16,638 | +37.7% |
| Amounts payable | 17/49 | €101,974 | €97,544 | -€4,430 | -4.3% |
| Amounts payable after more than one year | 17 | €16,213 | €7,130 | -€9,083 | -56.0% |
| Financial debts | 170/4 | €16,213 | €7,130 | -€9,083 | -56.0% |
| Amounts payable within one year | 42/48 | €85,612 | €90,415 | +€4,803 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €9,321 | €9,083 | -€237 | -2.5% |
| Trade debts | 44 | €38,037 | €24,053 | -€13,984 | -36.8% |
| Suppliers | 440/4 | €38,037 | €24,053 | -€13,984 | -36.8% |
| Advances received on contracts in progress | 46 | - | €6,397 | +€6,397 | |
| Taxes, remuneration and social security | 45 | €38,254 | €50,882 | +€12,627 | +33.0% |
| Taxes | 450/3 | €10,631 | €19,807 | +€9,176 | +86.3% |
| Remuneration and social security | 454/9 | €27,623 | €31,075 | +€3,452 | +12.5% |
| Accrued charges and deferred income | 492/3 | €149 | - | -€149 | |
| Remuneration, social security and pensions | 62 | €178,303 | €184,668 | +€6,365 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,610 | €15,567 | -€2,044 | -11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€408 | -€408 | |
| Other operating charges | 640/8 | €3,256 | €2,438 | -€819 | -25.1% |
| Gross operating margin | 9900 | €206,755 | €220,873 | +€14,118 | +6.8% |
| Operating profit (loss) | 9901 | €7,585 | €18,609 | +€11,024 | +145% |
| Financial income | 75/76B | €1,307 | €507 | -€800 | -61.2% |
| Recurring financial income | 75 | €364 | €257 | -€107 | -29.5% |
| Non-recurring financial income | 76B | €943 | €250 | -€693 | -73.5% |
| Financial charges | 65/66B | €1,829 | €2,264 | +€435 | +23.8% |
| Recurring financial charges | 65 | €1,829 | €1,855 | +€26 | +1.4% |
| Non-recurring financial charges | 66B | - | €408 | +€408 | |
| Profit (loss) for the period before taxes | 9903 | €7,063 | €16,852 | +€9,789 | +139% |
| Income taxes | 67/77 | €199 | €214 | +€15 | +7.7% |
| Profit (loss) for the period | 9904 | €6,864 | €16,638 | +€9,774 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €6,864 | €16,638 | +€9,774 | +142% |
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 25 October 2026 via checked.be.