DSD Acoustics: 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.
DSD Acoustics
Largest movements
- Cash -€33,663
down €33,663 (-99.3%), from €33,887 to €224
mainly Receivables within one year (-€15,860) and Tax, wage and social debts (-€14,135)
- Receivables within one year +€15,860
up €15,860 (+16.9%), from €93,860 to €109,720
of which Trade receivables: +€12,342
- Tangible fixed assets -€6,640
down €6,640 (-26.9%), from €24,711 to €18,071
of which Furniture and vehicles: -€10,519
- Tax, wage and social debts -€14,135
down €14,135 (-64.9%), from €21,790 to €7,655
of which Taxes: -€13,861
- Debts after one year -€7,271
down €7,271 (-61.7%), from €11,787 to €4,515
- Trade debts -€3,162
down €3,162 (-57.1%), from €5,537 to €2,374
- Staff costs -€114,948
down €114,948 (-52.6%), from €218,634 to €103,686
- Gross operating margin -€113,692
down €113,692 (-49.0%), from €232,007 to €118,315
- Depreciation +€3,242
up €3,242 (+38.6%), from €8,398 to €11,640
- Other operating charges -€3,010
down €3,010 (-56.7%), from €5,310 to €2,299
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 | €157,628 | €133,152 | -€24,476 | -15.5% |
| Fixed assets | 21/28 | €28,011 | €21,371 | -€6,640 | -23.7% |
| Tangible fixed assets | 22/27 | €24,711 | €18,071 | -€6,640 | -26.9% |
| Plant, machinery and equipment | 23 | €3,300 | €7,180 | +€3,880 | +118% |
| Furniture and vehicles | 24 | €21,410 | €10,891 | -€10,519 | -49.1% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €129,618 | €111,781 | -€17,836 | -13.8% |
| Amounts receivable within one year | 40/41 | €93,860 | €109,720 | +€15,860 | +16.9% |
| Trade receivables | 40 | €68,988 | €81,330 | +€12,342 | +17.9% |
| Other amounts receivable | 41 | €24,872 | €28,390 | +€3,517 | +14.1% |
| Cash at bank and in hand | 54/58 | €33,887 | €224 | -€33,663 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,870 | €1,837 | -€33 | -1.8% |
| Total equity and liabilities | 10/49 | €157,628 | €133,152 | -€24,476 | -15.5% |
| Equity | 10/15 | €111,129 | €111,268 | +€139 | +0.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €81,129 | €81,268 | +€139 | +0.2% |
| Distributable reserves | 133 | €81,129 | €81,268 | +€139 | +0.2% |
| Amounts payable | 17/49 | €46,499 | €21,884 | -€24,616 | -52.9% |
| Amounts payable after more than one year | 17 | €11,787 | €4,515 | -€7,271 | -61.7% |
| Financial debts | 170/4 | €11,787 | €4,515 | -€7,271 | -61.7% |
| Amounts payable within one year | 42/48 | €34,647 | €17,301 | -€17,346 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €7,320 | €7,271 | -€48 | -0.7% |
| Trade debts | 44 | €5,537 | €2,374 | -€3,162 | -57.1% |
| Suppliers | 440/4 | €5,537 | €2,374 | -€3,162 | -57.1% |
| Taxes, remuneration and social security | 45 | €21,790 | €7,655 | -€14,135 | -64.9% |
| Taxes | 450/3 | €14,427 | €567 | -€13,861 | -96.1% |
| Remuneration and social security | 454/9 | €7,363 | €7,088 | -€275 | -3.7% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €1,592 | €5,565 | +€3,973 | +249% |
| Remuneration, social security and pensions | 62 | €218,634 | €103,686 | -€114,948 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,398 | €11,640 | +€3,242 | +38.6% |
| Other operating charges | 640/8 | €5,310 | €2,299 | -€3,010 | -56.7% |
| Non-recurring operating charges | 66A | €3,157 | - | -€3,157 | |
| Gross operating margin | 9900 | €232,007 | €118,315 | -€113,692 | -49.0% |
| Operating profit (loss) | 9901 | -€3,491 | €690 | +€4,182 | |
| Financial income | 75/76B | €1,188 | €793 | -€395 | -33.3% |
| Recurring financial income | 75 | €1,188 | €793 | -€395 | -33.3% |
| Financial charges | 65/66B | €2,145 | €1,229 | -€917 | -42.7% |
| Recurring financial charges | 65 | €2,145 | €1,229 | -€917 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,449 | €254 | +€4,703 | |
| Income taxes | 67/77 | €0 | €115 | +€115 | |
| Profit (loss) for the period | 9904 | -€4,449 | €139 | +€4,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,449 | €139 | +€4,588 |
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 14 October 2026 via checked.be.