DC AUDIO: what changed
Two fiscal 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.
DC AUDIO
Largest movements
- Stocks and contracts +€9,083
up €9,083 (+24.8%), from €36,567 to €45,651
- Tangible fixed assets -€6,912
down €6,912 (-29.9%), from €23,108 to €16,195
of which Furniture and vehicles: -€9,734
- Tax, wage and social debts +€7,843
up €7,843 (+516.1%), from €1,520 to €9,363
of which Remuneration and social security: +€7,603
- Debts after one year -€5,845
down €5,845 (-26.9%), from €21,740 to €15,895
- Profit (loss) carried forward -€3,897
down €3,897 (-19.7%), from -€19,804 to -€23,701
- Trade debts +€3,677
up €3,677 (+8.9%), from €41,389 to €45,065
- Other debts -€2,237
down €2,237 (-12.8%), from €17,415 to €15,177
- Depreciation +€3,488
up €3,488 (+54.3%), from €6,425 to €9,912
- Taxes -€1,725
down €1,725, from €672 to -€1,053
- Gross operating margin +€1,327
up €1,327 (+19.9%), from €6,664 to €7,991
- Other operating charges -€324
down €324 (-44.3%), from €731 to €407
- Financial charges +€196
up €196 (+8.1%), from €2,429 to €2,625
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.
Cash bridge derived
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 | €93,163 | €95,120 | +€1,957 | +2.1% |
| Fixed assets | 21/28 | €23,748 | €16,836 | -€6,912 | -29.1% |
| Tangible fixed assets | 22/27 | €23,108 | €16,195 | -€6,912 | -29.9% |
| Plant, machinery and equipment | 23 | - | €2,822 | +€2,822 | |
| Furniture and vehicles | 24 | €23,108 | €13,373 | -€9,734 | -42.1% |
| Financial fixed assets | 28 | €641 | €641 | = | 0.0% |
| Current assets | 29/58 | €69,415 | €78,285 | +€8,870 | +12.8% |
| Stocks and contracts in progress | 3 | €36,567 | €45,651 | +€9,083 | +24.8% |
| Stocks | 30/36 | €36,567 | €45,651 | +€9,083 | +24.8% |
| Amounts receivable within one year | 40/41 | €32,024 | €32,624 | +€600 | +1.9% |
| Trade receivables | 40 | €30,895 | €27,941 | -€2,953 | -9.6% |
| Other amounts receivable | 41 | €1,129 | €4,683 | +€3,553 | +314.6% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Deferred charges and accrued income | 490/1 | €823 | - | -€823 | |
| Total equity and liabilities | 10/49 | €93,163 | €95,120 | +€1,957 | +2.1% |
| Equity | 10/15 | -€3,112 | -€7,009 | -€3,897 | -125.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,492 | €10,492 | = | 0.0% |
| Distributable reserves | 133 | €10,492 | €10,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,804 | -€23,701 | -€3,897 | -19.7% |
| Amounts payable | 17/49 | €96,275 | €102,130 | +€5,855 | +6.1% |
| Amounts payable after more than one year | 17 | €21,740 | €15,895 | -€5,845 | -26.9% |
| Financial debts | 170/4 | €21,740 | €15,895 | -€5,845 | -26.9% |
| Amounts payable within one year | 42/48 | €74,535 | €85,109 | +€10,575 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €5,572 | €5,845 | +€273 | +4.9% |
| Financial debts | 43 | €8,640 | €9,659 | +€1,019 | +11.8% |
| Credit institutions | 430/8 | €8,640 | €9,659 | +€1,019 | +11.8% |
| Trade debts | 44 | €41,389 | €45,065 | +€3,677 | +8.9% |
| Suppliers | 440/4 | €41,389 | €45,065 | +€3,677 | +8.9% |
| Taxes, remuneration and social security | 45 | €1,520 | €9,363 | +€7,843 | +516.1% |
| Taxes | 450/3 | €391 | €631 | +€240 | +61.5% |
| Remuneration and social security | 454/9 | €1,129 | €8,732 | +€7,603 | +673.3% |
| Other amounts payable | 47/48 | €17,415 | €15,177 | -€2,237 | -12.8% |
| Accrued charges and deferred income | 492/3 | - | €1,125 | +€1,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,425 | €9,912 | +€3,488 | +54.3% |
| Other operating charges | 640/8 | €731 | €407 | -€324 | -44.3% |
| Non-recurring operating charges | 66A | €691 | - | -€691 | |
| Gross operating margin | 9900 | €6,664 | €7,991 | +€1,327 | +19.9% |
| Operating profit (loss) | 9901 | -€1,183 | -€2,329 | -€1,146 | -96.8% |
| Financial income | 75/76B | €28 | €3 | -€25 | -89.5% |
| Recurring financial income | 75 | €28 | €3 | -€25 | -89.5% |
| Financial charges | 65/66B | €2,429 | €2,625 | +€196 | +8.1% |
| Recurring financial charges | 65 | €2,429 | €2,625 | +€196 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,584 | -€4,951 | -€1,367 | -38.2% |
| Income taxes | 67/77 | €672 | -€1,053 | -€1,725 | |
| Profit (loss) for the period | 9904 | -€4,255 | -€3,897 | +€358 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,255 | -€3,897 | +€358 | +8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.