FOL LIGHT & SOUND: 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.
FOL LIGHT & SOUND
Largest movements
- Cash +€62,547
up €62,547 (+112%), from €55,689 to €118,236
mainly Trade debts (+€42,431) and Net result for the year (+€36,811)
- Receivables within one year +€37,346
up €37,346 (+21.6%), from €172,542 to €209,888
of which Other amounts receivable: +€25,350
- Tangible fixed assets -€32,080
down €32,080 (-36.5%), from €87,928 to €55,848
of which Furniture and vehicles: -€17,655
- Stocks and contracts +€11,309
up €11,309 (+3.4%), from €328,229 to €339,537
- Trade debts +€42,431
up €42,431 (+155%), from €27,290 to €69,721
- Other debts +€35,967
up €35,967 (+483%), from €7,439 to €43,406
- Debts after one year -€20,683
down €20,683 (-5.7%), from €360,676 to €339,993
of which Financial debts: -€20,683
- Tax, wage and social debts +€18,841
up €18,841 (+28.8%), from €65,531 to €84,372
of which Taxes: +€14,436
- Reserves +€10,250
up €10,250 (+7.6%), from €135,410 to €145,660
of which Distributable reserves: +€10,250
- Depreciation -€43,329
down €43,329 (-55.2%), from €78,447 to €35,118
- Staff costs +€30,321
up €30,321 (+15.2%), from €199,369 to €229,690
- Write-downs -€14,094
down €14,094 (-45.6%), from €30,880 to €16,786
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 | €657,310 | €735,213 | +€77,903 | +11.9% |
| Fixed assets | 21/28 | €100,850 | €67,551 | -€33,300 | -33.0% |
| Intangible fixed assets | 21 | €4,783 | €3,563 | -€1,220 | -25.5% |
| Tangible fixed assets | 22/27 | €87,928 | €55,848 | -€32,080 | -36.5% |
| Plant, machinery and equipment | 23 | €14,141 | €8,183 | -€5,958 | -42.1% |
| Furniture and vehicles | 24 | €43,164 | €25,509 | -€17,655 | -40.9% |
| Other tangible fixed assets | 26 | €30,623 | €22,156 | -€8,466 | -27.6% |
| Financial fixed assets | 28 | €8,140 | €8,140 | = | 0.0% |
| Current assets | 29/58 | €556,460 | €667,662 | +€111,202 | +20.0% |
| Stocks and contracts in progress | 3 | €328,229 | €339,537 | +€11,309 | +3.4% |
| Stocks | 30/36 | €328,229 | €339,537 | +€11,309 | +3.4% |
| Amounts receivable within one year | 40/41 | €172,542 | €209,888 | +€37,346 | +21.6% |
| Trade receivables | 40 | €111,732 | €123,729 | +€11,997 | +10.7% |
| Other amounts receivable | 41 | €60,810 | €86,160 | +€25,350 | +41.7% |
| Cash at bank and in hand | 54/58 | €55,689 | €118,236 | +€62,547 | +112% |
| Total equity and liabilities | 10/49 | €657,310 | €735,213 | +€77,903 | +11.9% |
| Equity | 10/15 | €163,743 | €164,554 | +€811 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,410 | €145,660 | +€10,250 | +7.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,800 | €6,800 | = | 0.0% |
| Distributable reserves | 133 | €126,750 | €137,000 | +€10,250 | +8.1% |
| Profit (loss) carried forward | 14 | €9,733 | €294 | -€9,439 | -97.0% |
| Amounts payable | 17/49 | €493,568 | €570,659 | +€77,091 | +15.6% |
| Amounts payable after more than one year | 17 | €360,676 | €339,993 | -€20,683 | -5.7% |
| Financial debts | 170/4 | €208,176 | €187,493 | -€20,683 | -9.9% |
| Other amounts payable | 178/9 | €152,500 | €152,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,424 | €218,182 | +€97,759 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €20,163 | €20,683 | +€520 | +2.6% |
| Trade debts | 44 | €27,290 | €69,721 | +€42,431 | +155% |
| Suppliers | 440/4 | €27,290 | €69,721 | +€42,431 | +155% |
| Taxes, remuneration and social security | 45 | €65,531 | €84,372 | +€18,841 | +28.8% |
| Taxes | 450/3 | €5,166 | €19,601 | +€14,436 | +279% |
| Remuneration and social security | 454/9 | €60,365 | €64,771 | +€4,405 | +7.3% |
| Other amounts payable | 47/48 | €7,439 | €43,406 | +€35,967 | +483% |
| Accrued charges and deferred income | 492/3 | €12,468 | €12,483 | +€16 | +0.1% |
| Remuneration, social security and pensions | 62 | €199,369 | €229,690 | +€30,321 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,447 | €35,118 | -€43,329 | -55.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,880 | €16,786 | -€14,094 | -45.6% |
| Other operating charges | 640/8 | €1,923 | €2,350 | +€427 | +22.2% |
| Gross operating margin | 9900 | €328,060 | €328,769 | +€709 | +0.2% |
| Operating profit (loss) | 9901 | €17,442 | €44,826 | +€27,384 | +157% |
| Financial income | 75/76B | €9,173 | €6,356 | -€2,817 | -30.7% |
| Recurring financial income | 75 | €9,173 | €6,356 | -€2,817 | -30.7% |
| Financial charges | 65/66B | €13,741 | €12,101 | -€1,640 | -11.9% |
| Recurring financial charges | 65 | €13,741 | €12,101 | -€1,640 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €12,874 | €39,081 | +€26,207 | +204% |
| Income taxes | 67/77 | €3,865 | €2,270 | -€1,594 | -41.3% |
| Profit (loss) for the period | 9904 | €9,010 | €36,811 | +€27,802 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €9,010 | €36,811 | +€27,802 | +309% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.