LONG PLAY PRO AUDIO: 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.
LONG PLAY PRO AUDIO
Largest movements
- Receivables within one year +€66,150
up €66,150 (+75.6%), from €87,523 to €153,673
of which Trade receivables: +€71,841
- Trade debts +€83,409
new in 2024: €83,409
- Debts after one year -€15,298
down €15,298 (-62.5%), from €24,459 to €9,161
- Tax, wage and social debts -€5,587
down €5,587 (-33.6%), from €16,646 to €11,059
- Advances received +€4,500
new in 2024: €4,500
- Turnover -€335,337
no longer reported in 2024 (was €335,337)
- Purchases and services -€286,167
no longer reported in 2024 (was €286,167)
- Gross operating margin -€46,829
down €46,829 (-95.2%), from €49,170 to €2,341
- Taxes -€8,750
down €8,750 (-89.8%), from €9,745 to €995
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,017 | €170,229 | +€67,213 | +65.2% |
| Fixed assets | 21/28 | €4,429 | €3,872 | -€558 | -12.6% |
| Tangible fixed assets | 22/27 | €4,429 | €3,872 | -€558 | -12.6% |
| Plant, machinery and equipment | 23 | €485 | €304 | -€181 | -37.3% |
| Furniture and vehicles | 24 | €3,945 | €3,568 | -€377 | -9.6% |
| Current assets | 29/58 | €98,587 | €166,357 | +€67,770 | +68.7% |
| Amounts receivable within one year | 40/41 | €87,523 | €153,673 | +€66,150 | +75.6% |
| Trade receivables | 40 | €61,594 | €133,435 | +€71,841 | +117% |
| Other amounts receivable | 41 | €25,928 | €20,238 | -€5,690 | -21.9% |
| Cash at bank and in hand | 54/58 | €11,065 | €12,685 | +€1,620 | +14.6% |
| Total equity and liabilities | 10/49 | €103,017 | €170,229 | +€67,213 | +65.2% |
| Equity | 10/15 | €47,114 | €46,802 | -€312 | -0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,114 | €43,802 | -€312 | -0.7% |
| Amounts payable | 17/49 | €55,902 | €123,427 | +€67,525 | +121% |
| Amounts payable after more than one year | 17 | €24,459 | €9,161 | -€15,298 | -62.5% |
| Financial debts | 170/4 | €24,459 | €9,161 | -€15,298 | -62.5% |
| Amounts payable within one year | 42/48 | €31,444 | €114,267 | +€82,823 | +263% |
| Current portion of amounts payable after more than one year | 42 | €14,797 | €15,298 | +€501 | +3.4% |
| Trade debts | 44 | - | €83,409 | +€83,409 | |
| Suppliers | 440/4 | - | €83,409 | +€83,409 | |
| Advances received on contracts in progress | 46 | - | €4,500 | +€4,500 | |
| Taxes, remuneration and social security | 45 | €16,646 | €11,059 | -€5,587 | -33.6% |
| Taxes | 450/3 | €16,646 | €11,059 | -€5,587 | -33.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €335,337 | - | -€335,337 | |
| Goods, raw materials, services and sundry goods | 60/61 | €286,167 | - | -€286,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €1,657 | +€161 | +10.8% |
| Gross operating margin | 9900 | €49,170 | €2,341 | -€46,829 | -95.2% |
| Operating profit (loss) | 9901 | €47,674 | €684 | -€46,990 | -98.6% |
| Financial income | 75/76B | €11 | €1,365 | +€1,355 | +12,889% |
| Recurring financial income | 75 | €11 | €1,365 | +€1,355 | +12,889% |
| Financial charges | 65/66B | €1,854 | €1,366 | -€488 | -26.3% |
| Recurring financial charges | 65 | €1,854 | €1,366 | -€488 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €45,831 | €683 | -€45,148 | -98.5% |
| Income taxes | 67/77 | €9,745 | €995 | -€8,750 | -89.8% |
| Profit (loss) for the period | 9904 | €36,085 | -€312 | -€36,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,085 | -€312 | -€36,398 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.