MICROPHONE MANIA: 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.
MICROPHONE MANIA
Largest movements
- Tangible fixed assets +€16,030
up €16,030 (+115.0%), from €13,936 to €29,967
of which Land and buildings: +€20,097
- Cash -€8,339
down €8,339 (-37.0%), from €22,528 to €14,189
mainly Contributions, distributions and other (-€51,053) and Investment in fixed assets (net) (-€22,534)
- Stocks and contracts -€4,271
down €4,271 (-21.4%), from €19,920 to €15,649
- Receivables within one year -€3,390
down €3,390 (-47.8%), from €7,097 to €3,707
of which Trade receivables: -€2,610
- Reserves +€7,037
up €7,037 (+13.8%), from €51,053 to €58,090
- Other debts -€6,622
down €6,622 (-93.7%), from €7,065 to €443
- Trade debts -€782
down €782 (-64.9%), from €1,206 to €424
- Gross operating margin -€7,233
down €7,233 (-7.9%), from €91,643 to €84,410
- Taxes +€1,391
up €1,391 (+7.8%), from €17,743 to €19,134
- Depreciation +€1,201
up €1,201 (+22.6%), from €5,303 to €6,504
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.
Cash bridge derived
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 | €63,482 | €63,512 | +€30 | 0.0% |
| Fixed assets | 21/28 | €13,936 | €29,967 | +€16,030 | +115.0% |
| Tangible fixed assets | 22/27 | €13,936 | €29,967 | +€16,030 | +115.0% |
| Land and buildings | 22 | - | €20,097 | +€20,097 | |
| Plant, machinery and equipment | 23 | - | €1,413 | +€1,413 | |
| Furniture and vehicles | 24 | €13,936 | €8,456 | -€5,480 | -39.3% |
| Current assets | 29/58 | €49,545 | €33,545 | -€16,000 | -32.3% |
| Stocks and contracts in progress | 3 | €19,920 | €15,649 | -€4,271 | -21.4% |
| Stocks | 30/36 | €19,920 | €15,649 | -€4,271 | -21.4% |
| Amounts receivable within one year | 40/41 | €7,097 | €3,707 | -€3,390 | -47.8% |
| Trade receivables | 40 | €4,621 | €2,010 | -€2,610 | -56.5% |
| Other amounts receivable | 41 | €2,476 | €1,697 | -€779 | -31.5% |
| Cash at bank and in hand | 54/58 | €22,528 | €14,189 | -€8,339 | -37.0% |
| Total equity and liabilities | 10/49 | €63,482 | €63,512 | +€30 | 0.0% |
| Equity | 10/15 | €53,553 | €60,590 | +€7,037 | +13.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,053 | €58,090 | +€7,037 | +13.8% |
| Distributable reserves | 133 | €51,053 | €58,090 | +€7,037 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,929 | €2,922 | -€7,007 | -70.6% |
| Amounts payable within one year | 42/48 | €9,729 | €2,922 | -€6,807 | -70.0% |
| Trade debts | 44 | €1,206 | €424 | -€782 | -64.9% |
| Suppliers | 440/4 | €1,206 | €424 | -€782 | -64.9% |
| Taxes, remuneration and social security | 45 | €1,458 | €2,055 | +€598 | +41.0% |
| Taxes | 450/3 | €1,458 | €2,055 | +€598 | +41.0% |
| Other amounts payable | 47/48 | €7,065 | €443 | -€6,622 | -93.7% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €6,504 | +€1,201 | +22.6% |
| Other operating charges | 640/8 | €538 | €553 | +€15 | +2.9% |
| Gross operating margin | 9900 | €91,643 | €84,410 | -€7,233 | -7.9% |
| Operating profit (loss) | 9901 | €85,802 | €77,353 | -€8,449 | -9.8% |
| Financial income | 75/76B | €1 | €8 | +€7 | +863.9% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +863.9% |
| Financial charges | 65/66B | €139 | €137 | -€2 | -1.6% |
| Recurring financial charges | 65 | €139 | €137 | -€2 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €85,664 | €77,224 | -€8,440 | -9.9% |
| Income taxes | 67/77 | €17,743 | €19,134 | +€1,391 | +7.8% |
| Profit (loss) for the period | 9904 | €67,921 | €58,090 | -€9,831 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,921 | €58,090 | -€9,831 | -14.5% |
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 11 October 2026 via checked.be.