M.C. ACOUSTIQUE SOLUTION: 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.
M.C. ACOUSTIQUE SOLUTION
Largest movements
- Intangible fixed assets -€18,000
down €18,000 (-13.6%), from €132,164 to €114,164
- Receivables within one year -€6,680
down €6,680 (-34.2%), from €19,516 to €12,836
of which Other amounts receivable: -€5,703
- Tangible fixed assets -€6,513
down €6,513 (-21.0%), from €31,030 to €24,517
of which Furniture and vehicles: -€5,697
- Cash +€3,957
up €3,957 (+22.9%), from €17,269 to €21,226
mainly Depreciation (+€25,015) and Receivables within one year (+€6,680)
- Other debts -€33,262
down €33,262 (-35.2%), from €94,607 to €61,345
- Profit (loss) carried forward +€5,813
up €5,813 (+9.6%), from €60,713 to €66,526
- Debts after one year -€3,877
down €3,877 (-17.6%), from €21,974 to €18,097
- Tax, wage and social debts +€3,655
up €3,655 (+24.7%), from €14,818 to €18,473
- Gross operating margin -€29,269
down €29,269 (-42.8%), from €68,362 to €39,093
- Taxes -€6,244
down €6,244 (-61.8%), from €10,109 to €3,865
- Depreciation +€5,441
up €5,441 (+27.8%), from €19,574 to €25,015
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 | €201,271 | €172,743 | -€28,528 | -14.2% |
| Fixed assets | 21/28 | €163,194 | €138,681 | -€24,513 | -15.0% |
| Intangible fixed assets | 21 | €132,164 | €114,164 | -€18,000 | -13.6% |
| Tangible fixed assets | 22/27 | €31,030 | €24,517 | -€6,513 | -21.0% |
| Plant, machinery and equipment | 23 | €2,337 | €1,521 | -€816 | -34.9% |
| Furniture and vehicles | 24 | €28,693 | €22,996 | -€5,697 | -19.9% |
| Current assets | 29/58 | €38,077 | €34,062 | -€4,015 | -10.5% |
| Amounts receivable within one year | 40/41 | €19,516 | €12,836 | -€6,680 | -34.2% |
| Trade receivables | 40 | €12,400 | €11,423 | -€977 | -7.9% |
| Other amounts receivable | 41 | €7,116 | €1,413 | -€5,703 | -80.1% |
| Cash at bank and in hand | 54/58 | €17,269 | €21,226 | +€3,957 | +22.9% |
| Deferred charges and accrued income | 490/1 | €1,291 | - | -€1,291 | |
| Total equity and liabilities | 10/49 | €201,271 | €172,743 | -€28,528 | -14.2% |
| Equity | 10/15 | €62,713 | €68,526 | +€5,813 | +9.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,713 | €66,526 | +€5,813 | +9.6% |
| Amounts payable | 17/49 | €138,558 | €104,216 | -€34,342 | -24.8% |
| Amounts payable after more than one year | 17 | €21,974 | €18,097 | -€3,877 | -17.6% |
| Financial debts | 170/4 | €21,974 | €18,097 | -€3,877 | -17.6% |
| Amounts payable within one year | 42/48 | €116,584 | €86,120 | -€30,465 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €6,592 | €5,395 | -€1,197 | -18.2% |
| Trade debts | 44 | €568 | €906 | +€339 | +59.7% |
| Suppliers | 440/4 | €568 | €906 | +€339 | +59.7% |
| Taxes, remuneration and social security | 45 | €14,818 | €18,473 | +€3,655 | +24.7% |
| Taxes | 450/3 | €14,818 | €18,473 | +€3,655 | +24.7% |
| Other amounts payable | 47/48 | €94,607 | €61,345 | -€33,262 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,574 | €25,015 | +€5,441 | +27.8% |
| Other operating charges | 640/8 | €1,262 | €1,614 | +€352 | +27.9% |
| Gross operating margin | 9900 | €68,362 | €39,093 | -€29,269 | -42.8% |
| Operating profit (loss) | 9901 | €47,526 | €12,464 | -€35,061 | -73.8% |
| Financial income | 75/76B | €2 | €1 | -€1 | -73.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -73.8% |
| Financial charges | 65/66B | €2,497 | €2,786 | +€289 | +11.6% |
| Recurring financial charges | 65 | €2,497 | €2,786 | +€289 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €45,030 | €9,679 | -€35,352 | -78.5% |
| Income taxes | 67/77 | €10,109 | €3,865 | -€6,244 | -61.8% |
| Profit (loss) for the period | 9904 | €34,922 | €5,813 | -€29,108 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,922 | €5,813 | -€29,108 | -83.4% |
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 21 October 2026 via checked.be.