DLF AUDIOVISUEL: 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.
DLF AUDIOVISUEL
Largest movements
- Tangible fixed assets -€28,375
down €28,375 (-37.9%), from €74,902 to €46,527
of which Plant, machinery and equipment: -€22,888
- Cash -€21,884
no longer reported in 2025 (was €21,884)
mainly Net result for the year (-€24,793) and Trade debts (-€13,710)
- Receivables within one year +€2,039
up €2,039 (+5.7%), from €35,525 to €37,563
of which Other amounts receivable: +€10,998
- Profit (loss) carried forward -€24,793
down €24,793, from €1,907 to -€22,886
- Trade debts -€13,710
down €13,710 (-37.5%), from €36,604 to €22,894
- Tax, wage and social debts -€8,769
down €8,769 (-62.7%), from €13,985 to €5,215
of which Taxes: -€8,769
- Debts after one year -€7,001
no longer reported in 2025 (was €7,001)
- Other debts +€3,547
up €3,547 (+14.2%), from €24,897 to €28,443
- Gross operating margin -€30,022
down €30,022 (-79.2%), from €37,927 to €7,905
- Depreciation +€6,592
up €6,592 (+27.2%), from €24,248 to €30,840
- Taxes -€3,562
no longer reported in 2025 (was €3,562)
- Other operating charges +€691
up €691 (+629.3%), from €110 to €801
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.
Cash bridge derived
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 | €132,595 | €84,947 | -€47,648 | -35.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €74,902 | €46,527 | -€28,375 | -37.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €74,902 | €46,527 | -€28,375 | -37.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €58,338 | €35,451 | -€22,888 | -39.2% |
| Furniture and vehicles | 24 | €16,564 | €11,077 | -€5,487 | -33.1% |
| Current assets | 29/58 | €57,693 | €38,420 | -€19,274 | -33.4% |
| Amounts receivable within one year | 40/41 | €35,525 | €37,563 | +€2,039 | +5.7% |
| Trade receivables | 40 | €35,525 | €26,566 | -€8,959 | -25.2% |
| Other amounts receivable | 41 | - | €10,998 | +€10,998 | |
| Cash at bank and in hand | 54/58 | €21,884 | - | -€21,884 | |
| Deferred charges and accrued income | 490/1 | €284 | €856 | +€572 | +201.2% |
| Total equity and liabilities | 10/49 | €132,595 | €84,947 | -€47,648 | -35.9% |
| Equity | 10/15 | €43,447 | €18,654 | -€24,793 | -57.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €33,540 | €33,540 | = | 0.0% |
| Distributable reserves | 133 | €33,540 | €33,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,907 | -€22,886 | -€24,793 | |
| Amounts payable | 17/49 | €89,148 | €66,293 | -€22,855 | -25.6% |
| Amounts payable after more than one year | 17 | €7,001 | - | -€7,001 | |
| Financial debts | 170/4 | €7,001 | - | -€7,001 | |
| Amounts payable within one year | 42/48 | €82,147 | €66,293 | -€15,854 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €6,661 | €7,001 | +€340 | +5.1% |
| Financial debts | 43 | - | €2,739 | +€2,739 | |
| Credit institutions | 430/8 | - | €2,739 | +€2,739 | |
| Trade debts | 44 | €36,604 | €22,894 | -€13,710 | -37.5% |
| Suppliers | 440/4 | €36,604 | €22,894 | -€13,710 | -37.5% |
| Taxes, remuneration and social security | 45 | €13,985 | €5,215 | -€8,769 | -62.7% |
| Taxes | 450/3 | €13,285 | €4,515 | -€8,769 | -66.0% |
| Remuneration and social security | 454/9 | €700 | €700 | = | 0.0% |
| Other amounts payable | 47/48 | €24,897 | €28,443 | +€3,547 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,248 | €30,840 | +€6,592 | +27.2% |
| Other operating charges | 640/8 | €110 | €801 | +€691 | +629.3% |
| Gross operating margin | 9900 | €37,927 | €7,905 | -€30,022 | -79.2% |
| Operating profit (loss) | 9901 | €13,569 | -€23,736 | -€37,305 | |
| Financial income | 75/76B | €44 | €93 | +€49 | +112.8% |
| Recurring financial income | 75 | €44 | €93 | +€49 | +112.8% |
| Financial charges | 65/66B | €1,144 | €1,150 | +€7 | +0.6% |
| Recurring financial charges | 65 | €1,144 | €1,150 | +€7 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €12,469 | -€24,793 | -€37,263 | |
| Income taxes | 67/77 | €3,562 | - | -€3,562 | |
| Profit (loss) for the period | 9904 | €8,907 | -€24,793 | -€33,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,907 | -€24,793 | -€33,700 |
Source: filed annual accounts (NBB), fiscal years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.