JUSTIN LERUTH SONORISATION: what changed
JUSTIN LERUTH SONORISATION
Largest movements
- Tangible fixed assets +€72,075
new in 2025: €72,075
- Receivables within one year +€6,742
up €6,742 (+14.7%), from €45,975 to €52,717
of which Trade receivables: +€3,560
- Cash +€5,444
up €5,444 (+475%), from €1,147 to €6,591
mainly Debts after one year (+€60,544) and Net result for the year (+€15,055)
- Debts after one year +€60,544
new in 2025: €60,544
- Reserves +€15,055
up €15,055 (+50.0%), from €30,118 to €45,172
- Current portion of long-term debt +€15,029
new in 2025: €15,029
- Tax, wage and social debts -€3,735
down €3,735 (-100%), from €3,735 to €0
- Trade debts -€2,588
down €2,588 (-23.5%), from €11,019 to €8,431
- Gross operating margin -€13,052
down €13,052 (-33.2%), from €39,335 to €26,283
- Taxes -€9,975
down €9,975, from €9,735 to -€240
- Depreciation +€8,376
new in 2025: €8,376
- Financial charges +€2,075
up €2,075 (+335%), from €619 to €2,695
- Other operating charges -€407
down €407 (-50.5%), from €807 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,871 | €132,176 | +€84,305 | +176% |
| Fixed assets | 21/28 | - | €72,075 | +€72,075 | |
| Tangible fixed assets | 22/27 | - | €72,075 | +€72,075 | |
| Plant, machinery and equipment | 23 | - | €72,075 | +€72,075 | |
| Current assets | 29/58 | €47,871 | €60,101 | +€12,230 | +25.5% |
| Amounts receivable within one year | 40/41 | €45,975 | €52,717 | +€6,742 | +14.7% |
| Trade receivables | 40 | €42,053 | €45,613 | +€3,560 | +8.5% |
| Other amounts receivable | 41 | €3,922 | €7,104 | +€3,182 | +81.1% |
| Cash at bank and in hand | 54/58 | €1,147 | €6,591 | +€5,444 | +475% |
| Deferred charges and accrued income | 490/1 | €749 | €793 | +€44 | +5.9% |
| Total equity and liabilities | 10/49 | €47,871 | €132,176 | +€84,305 | +176% |
| Equity | 10/15 | €33,118 | €48,172 | +€15,055 | +45.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,118 | €45,172 | +€15,055 | +50.0% |
| Distributable reserves | 133 | €30,118 | €45,172 | +€15,055 | +50.0% |
| Amounts payable | 17/49 | €14,753 | €84,003 | +€69,250 | +469% |
| Amounts payable after more than one year | 17 | - | €60,544 | +€60,544 | |
| Financial debts | 170/4 | - | €60,544 | +€60,544 | |
| Amounts payable within one year | 42/48 | €14,753 | €23,460 | +€8,706 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,029 | +€15,029 | |
| Trade debts | 44 | €11,019 | €8,431 | -€2,588 | -23.5% |
| Suppliers | 440/4 | €11,019 | €8,431 | -€2,588 | -23.5% |
| Taxes, remuneration and social security | 45 | €3,735 | €0 | -€3,735 | -100% |
| Taxes | 450/3 | €3,735 | €0 | -€3,735 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,376 | +€8,376 | |
| Other operating charges | 640/8 | €807 | €400 | -€407 | -50.5% |
| Gross operating margin | 9900 | €39,335 | €26,283 | -€13,052 | -33.2% |
| Operating profit (loss) | 9901 | €38,528 | €17,507 | -€21,021 | -54.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €619 | €2,695 | +€2,075 | +335% |
| Recurring financial charges | 65 | €619 | €2,695 | +€2,075 | +335% |
| Profit (loss) for the period before taxes | 9903 | €37,909 | €14,814 | -€23,094 | -60.9% |
| Income taxes | 67/77 | €9,735 | -€240 | -€9,975 | |
| Profit (loss) for the period | 9904 | €28,174 | €15,055 | -€13,119 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,174 | €15,055 | -€13,119 | -46.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.