LIVE SOUND CONCEPT: 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.
LIVE SOUND CONCEPT
Largest movements
- Cash +€24,657
new in 2025: €24,657
mainly Depreciation (+€11,023) and Current investments (+€8,205)
- Current investments -€8,205
no longer reported in 2025 (was €8,205)
- Tangible fixed assets -€5,625
down €5,625 (-22.4%), from €25,061 to €19,436
of which Plant, machinery and equipment: -€5,941
- Receivables within one year -€1,875
down €1,875 (-54.1%), from €3,469 to €1,594
of which Other amounts receivable: -€1,776
- Tax, wage and social debts +€3,445
up €3,445 (+83.2%), from €4,142 to €7,587
of which Taxes: +€5,445
- Other debts +€2,881
up €2,881 (+23.1%), from €12,493 to €15,374
- Accrued charges and deferred income +€1,197
up €1,197 (+57.3%), from €2,087 to €3,284
- Trade debts +€1,006
up €1,006 (+59.4%), from €1,694 to €2,700
- Gross operating margin -€11,101
down €11,101 (-43.4%), from €25,594 to €14,493
- Other operating charges +€1,416
up €1,416 (+224%), from €631 to €2,047
- Taxes -€1,062
down €1,062 (-47.7%), from €2,225 to €1,163
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 | €38,021 | €46,639 | +€8,618 | +22.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €25,061 | €19,436 | -€5,625 | -22.4% |
| Tangible fixed assets | 22/27 | €25,061 | €19,436 | -€5,625 | -22.4% |
| Plant, machinery and equipment | 23 | €23,894 | €17,953 | -€5,941 | -24.9% |
| Furniture and vehicles | 24 | €1,167 | €1,483 | +€316 | +27.1% |
| Current assets | 29/58 | €12,961 | €27,203 | +€14,242 | +110% |
| Amounts receivable within one year | 40/41 | €3,469 | €1,594 | -€1,875 | -54.1% |
| Trade receivables | 40 | €1,693 | €1,594 | -€99 | -5.9% |
| Other amounts receivable | 41 | €1,776 | - | -€1,776 | |
| Current investments | 50/53 | €8,205 | - | -€8,205 | |
| Cash at bank and in hand | 54/58 | - | €24,657 | +€24,657 | |
| Deferred charges and accrued income | 490/1 | €1,286 | €952 | -€334 | -26.0% |
| Total equity and liabilities | 10/49 | €38,021 | €46,639 | +€8,618 | +22.7% |
| Equity | 10/15 | €17,606 | €17,694 | +€88 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,606 | €14,694 | +€88 | +0.6% |
| Distributable reserves | 133 | €14,606 | €14,694 | +€88 | +0.6% |
| Amounts payable | 17/49 | €20,416 | €28,945 | +€8,529 | +41.8% |
| Amounts payable within one year | 42/48 | €18,329 | €25,661 | +€7,332 | +40.0% |
| Trade debts | 44 | €1,694 | €2,700 | +€1,006 | +59.4% |
| Suppliers | 440/4 | €1,694 | €2,700 | +€1,006 | +59.4% |
| Taxes, remuneration and social security | 45 | €4,142 | €7,587 | +€3,445 | +83.2% |
| Taxes | 450/3 | €2,142 | €7,587 | +€5,445 | +254% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €12,493 | €15,374 | +€2,881 | +23.1% |
| Accrued charges and deferred income | 492/3 | €2,087 | €3,284 | +€1,197 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,824 | €11,023 | +€199 | +1.8% |
| Other operating charges | 640/8 | €631 | €2,047 | +€1,416 | +224% |
| Gross operating margin | 9900 | €25,594 | €14,493 | -€11,101 | -43.4% |
| Operating profit (loss) | 9901 | €14,139 | €1,423 | -€12,716 | -89.9% |
| Financial charges | 65/66B | €43 | €172 | +€129 | +299% |
| Recurring financial charges | 65 | €43 | €172 | +€129 | +299% |
| Profit (loss) for the period before taxes | 9903 | €14,096 | €1,251 | -€12,845 | -91.1% |
| Income taxes | 67/77 | €2,225 | €1,163 | -€1,062 | -47.7% |
| Profit (loss) for the period | 9904 | €11,871 | €88 | -€11,783 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,871 | €88 | -€11,783 | -99.3% |
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 28 October 2026 via checked.be.