KAHLE 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.
KAHLE ACOUSTICS
Largest movements
- Current investments +€114,321
up €114,321 (+699%), from €16,347 to €130,668
- Receivables within one year -€46,687
down €46,687 (-7.9%), from €591,962 to €545,275
of which Trade receivables: -€117,518
- Tangible fixed assets -€21,562
down €21,562 (-27.8%), from €77,687 to €56,126
of which Land and buildings: -€17,472
- Reserves -€140,000
down €140,000 (-34.9%), from €400,762 to €260,762
of which Distributable reserves: -€140,000
- Trade debts +€133,785
up €133,785 (+570%), from €23,485 to €157,270
- Other debts +€124,248
up €124,248 (+496%), from €25,039 to €149,287
- Tax, wage and social debts -€44,829
down €44,829 (-48.8%), from €91,777 to €46,948
of which Remuneration and social security: -€37,940
- Profit (loss) carried forward -€31,681
down €31,681 (-14.8%), from €214,148 to €182,467
- Staff costs -€147,060
down €147,060 (-33.2%), from €443,583 to €296,523
- Gross operating margin -€71,203
down €71,203 (-19.1%), from €372,206 to €301,003
- Turnover -€48,985
down €48,985 (-4.3%), from €1.1m to €1.1m
- Other operating charges -€40,347
down €40,347 (-97.3%), from €41,450 to €1,102
- Purchases and services +€17,350
up €17,350 (+2.2%), from €784,990 to €802,340
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 | €789,354 | €830,790 | +€41,436 | +5.2% |
| Fixed assets | 21/28 | €91,382 | €69,882 | -€21,500 | -23.5% |
| Intangible fixed assets | 21 | €931 | €927 | -€4 | -0.4% |
| Tangible fixed assets | 22/27 | €77,687 | €56,126 | -€21,562 | -27.8% |
| Land and buildings | 22 | €52,032 | €34,560 | -€17,472 | -33.6% |
| Furniture and vehicles | 24 | €23,387 | €20,268 | -€3,119 | -13.3% |
| Other tangible fixed assets | 26 | €2,268 | €1,298 | -€971 | -42.8% |
| Financial fixed assets | 28 | €12,764 | €12,830 | +€66 | +0.5% |
| Current assets | 29/58 | €697,972 | €760,908 | +€62,935 | +9.0% |
| Amounts receivable within one year | 40/41 | €591,962 | €545,275 | -€46,687 | -7.9% |
| Trade receivables | 40 | €521,732 | €404,214 | -€117,518 | -22.5% |
| Other amounts receivable | 41 | €70,230 | €141,061 | +€70,831 | +101% |
| Current investments | 50/53 | €16,347 | €130,668 | +€114,321 | +699% |
| Cash at bank and in hand | 54/58 | €70,728 | €72,957 | +€2,229 | +3.2% |
| Deferred charges and accrued income | 490/1 | €18,935 | €12,007 | -€6,928 | -36.6% |
| Total equity and liabilities | 10/49 | €789,354 | €830,790 | +€41,436 | +5.2% |
| Equity | 10/15 | €644,910 | €473,229 | -€171,681 | -26.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €400,762 | €260,762 | -€140,000 | -34.9% |
| Tax-exempt reserves | 132 | €46,108 | €46,108 | = | 0.0% |
| Distributable reserves | 133 | €354,654 | €214,654 | -€140,000 | -39.5% |
| Profit (loss) carried forward | 14 | €214,148 | €182,467 | -€31,681 | -14.8% |
| Amounts payable | 17/49 | €144,444 | €357,561 | +€213,117 | +148% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 178/9 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,301 | €353,505 | +€213,205 | +152% |
| Trade debts | 44 | €23,485 | €157,270 | +€133,785 | +570% |
| Suppliers | 440/4 | €23,485 | €157,270 | +€133,785 | +570% |
| Taxes, remuneration and social security | 45 | €91,777 | €46,948 | -€44,829 | -48.8% |
| Taxes | 450/3 | €19,684 | €12,796 | -€6,888 | -35.0% |
| Remuneration and social security | 454/9 | €72,093 | €34,152 | -€37,940 | -52.6% |
| Other amounts payable | 47/48 | €25,039 | €149,287 | +€124,248 | +496% |
| Accrued charges and deferred income | 492/3 | €143 | €55 | -€88 | -61.5% |
| Turnover | 70 | €1,137,484 | €1,088,499 | -€48,985 | -4.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €784,990 | €802,340 | +€17,350 | +2.2% |
| Remuneration, social security and pensions | 62 | €443,583 | €296,523 | -€147,060 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,696 | €29,377 | +€1,682 | +6.1% |
| Other operating charges | 640/8 | €41,450 | €1,102 | -€40,347 | -97.3% |
| Gross operating margin | 9900 | €372,206 | €301,003 | -€71,203 | -19.1% |
| Operating profit (loss) | 9901 | -€140,522 | -€26,000 | +€114,523 | +81.5% |
| Financial income | 75/76B | €9,652 | €377 | -€9,274 | -96.1% |
| Recurring financial income | 75 | €9,652 | €377 | -€9,274 | -96.1% |
| Financial charges | 65/66B | €16,884 | €6,059 | -€10,825 | -64.1% |
| Recurring financial charges | 65 | €16,884 | €6,059 | -€10,825 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | -€147,755 | -€31,681 | +€116,074 | +78.6% |
| Income taxes | 67/77 | -€106 | - | +€106 | |
| Profit (loss) for the period | 9904 | -€147,649 | -€31,681 | +€115,968 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€147,649 | -€31,681 | +€115,968 | +78.5% |
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 22 October 2026 via checked.be.