IMMERSIVE AUDIO TECHNOLOGIES: 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.
IMMERSIVE AUDIO TECHNOLOGIES
Largest movements
- Receivables within one year +€104,208
up €104,208 (+9.8%), from €1.1m to €1.2m
of which Other amounts receivable: +€57,576
- Cash +€74,277
up €74,277 (+2,160%), from €3,439 to €77,715
mainly Net result for the year (+€241,312) and Trade debts (+€12,084)
- Profit (loss) carried forward +€241,312
up €241,312 (+42.4%), from -€569,189 to -€327,878
- Short-term financial debts -€75,000
down €75,000 (-100%), from €75,000 to €0
- Gross operating margin +€124,007
up €124,007 (+154%), from €80,555 to €204,562
- Financial income +€12,873
up €12,873 (+47.8%), from €26,914 to €39,787
- Financial charges -€5,297
down €5,297 (-63.6%), from €8,335 to €3,037
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 | €2,316,968 | €2,495,453 | +€178,485 | +7.7% |
| Fixed assets | 21/28 | €1,253,750 | €1,253,750 | = | 0.0% |
| Financial fixed assets | 28 | €1,253,750 | €1,253,750 | = | 0.0% |
| Current assets | 29/58 | €1,063,218 | €1,241,703 | +€178,485 | +16.8% |
| Amounts receivable within one year | 40/41 | €1,059,780 | €1,163,988 | +€104,208 | +9.8% |
| Trade receivables | 40 | €58,679 | €105,312 | +€46,633 | +79.5% |
| Other amounts receivable | 41 | €1,001,101 | €1,058,676 | +€57,576 | +5.8% |
| Cash at bank and in hand | 54/58 | €3,439 | €77,715 | +€74,277 | +2,160% |
| Total equity and liabilities | 10/49 | €2,316,968 | €2,495,453 | +€178,485 | +7.7% |
| Equity | 10/15 | €2,080,811 | €2,322,122 | +€241,312 | +11.6% |
| Contributions | 10/11 | €2,650,000 | €2,650,000 | = | 0.0% |
| Capital | 10 | €2,650,000 | €2,650,000 | = | 0.0% |
| Issued capital | 100 | €2,650,000 | €2,650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€569,189 | -€327,878 | +€241,312 | +42.4% |
| Amounts payable | 17/49 | €236,158 | €173,331 | -€62,827 | -26.6% |
| Amounts payable within one year | 42/48 | €159,983 | €97,156 | -€62,827 | -39.3% |
| Financial debts | 43 | €75,000 | €0 | -€75,000 | -100% |
| Credit institutions | 430/8 | €75,000 | €0 | -€75,000 | -100% |
| Trade debts | 44 | €80,501 | €92,585 | +€12,084 | +15.0% |
| Suppliers | 440/4 | €80,501 | €92,585 | +€12,084 | +15.0% |
| Other amounts payable | 47/48 | €4,482 | €4,571 | +€90 | +2.0% |
| Accrued charges and deferred income | 492/3 | €76,175 | €76,175 | = | 0.0% |
| Gross operating margin | 9900 | €80,555 | €204,562 | +€124,007 | +154% |
| Operating profit (loss) | 9901 | €80,555 | €204,562 | +€124,007 | +154% |
| Financial income | 75/76B | €26,914 | €39,787 | +€12,873 | +47.8% |
| Recurring financial income | 75 | €26,914 | €39,787 | +€12,873 | +47.8% |
| Financial charges | 65/66B | €8,335 | €3,037 | -€5,297 | -63.6% |
| Recurring financial charges | 65 | €8,335 | €3,037 | -€5,297 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €99,134 | €241,312 | +€142,177 | +143% |
| Profit (loss) for the period | 9904 | €99,134 | €241,312 | +€142,177 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €99,134 | €241,312 | +€142,177 | +143% |
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 16 October 2026 via checked.be.