fl.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.
fl.audio
Largest movements
- Cash -€22,415
down €22,415 (-48.8%), from €45,954 to €23,539
mainly Other debts (-€20,148) and Tax, wage and social debts (-€12,342)
- Tangible fixed assets -€15,163
down €15,163 (-23.7%), from €63,859 to €48,697
- Other debts -€20,148
down €20,148 (-90.0%), from €22,384 to €2,235
- Tax, wage and social debts -€12,342
down €12,342 (-55.9%), from €22,096 to €9,754
of which Taxes: -€12,342
- Debts after one year -€3,084
down €3,084 (-37.9%), from €8,132 to €5,048
- Accrued charges and deferred income -€2,641
down €2,641 (-45.4%), from €5,811 to €3,171
- Trade debts -€1,531
down €1,531 (-57.0%), from €2,685 to €1,154
- Gross operating margin -€20,214
down €20,214 (-45.2%), from €44,707 to €24,493
- Taxes -€6,695
down €6,695 (-91.7%), from €7,305 to €609
- Depreciation +€3,272
up €3,272 (+18.2%), from €17,965 to €21,237
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 | €118,869 | €80,834 | -€38,036 | -32.0% |
| Fixed assets | 21/28 | €63,859 | €48,697 | -€15,163 | -23.7% |
| Tangible fixed assets | 22/27 | €63,859 | €48,697 | -€15,163 | -23.7% |
| Furniture and vehicles | 24 | €63,859 | €48,697 | -€15,163 | -23.7% |
| Current assets | 29/58 | €55,010 | €32,137 | -€22,873 | -41.6% |
| Amounts receivable within one year | 40/41 | €8,405 | €7,971 | -€434 | -5.2% |
| Trade receivables | 40 | €8,405 | €7,971 | -€434 | -5.2% |
| Cash at bank and in hand | 54/58 | €45,954 | €23,539 | -€22,415 | -48.8% |
| Deferred charges and accrued income | 490/1 | €651 | €627 | -€24 | -3.6% |
| Total equity and liabilities | 10/49 | €118,869 | €80,834 | -€38,036 | -32.0% |
| Equity | 10/15 | €55,031 | €56,489 | +€1,458 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,031 | €52,031 | = | 0.0% |
| Distributable reserves | 133 | €52,031 | €52,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,458 | +€1,458 | |
| Amounts payable | 17/49 | €63,838 | €24,345 | -€39,494 | -61.9% |
| Amounts payable after more than one year | 17 | €8,132 | €5,048 | -€3,084 | -37.9% |
| Financial debts | 170/4 | €8,132 | €5,048 | -€3,084 | -37.9% |
| Amounts payable within one year | 42/48 | €49,895 | €16,126 | -€33,769 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €2,730 | €2,982 | +€252 | +9.2% |
| Trade debts | 44 | €2,685 | €1,154 | -€1,531 | -57.0% |
| Suppliers | 440/4 | €2,685 | €1,154 | -€1,531 | -57.0% |
| Taxes, remuneration and social security | 45 | €22,096 | €9,754 | -€12,342 | -55.9% |
| Taxes | 450/3 | €19,796 | €7,454 | -€12,342 | -62.3% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €22,384 | €2,235 | -€20,148 | -90.0% |
| Accrued charges and deferred income | 492/3 | €5,811 | €3,171 | -€2,641 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,965 | €21,237 | +€3,272 | +18.2% |
| Other operating charges | 640/8 | €177 | €387 | +€210 | +118.7% |
| Gross operating margin | 9900 | €44,707 | €24,493 | -€20,214 | -45.2% |
| Operating profit (loss) | 9901 | €26,565 | €2,869 | -€23,696 | -89.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €495 | €802 | +€306 | +61.9% |
| Recurring financial charges | 65 | €495 | €802 | +€306 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €26,070 | €2,067 | -€24,003 | -92.1% |
| Income taxes | 67/77 | €7,305 | €609 | -€6,695 | -91.7% |
| Profit (loss) for the period | 9904 | €18,765 | €1,458 | -€17,307 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,765 | €1,458 | -€17,307 | -92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.