Nitor Audio: what changed
Two fiscal 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.
Nitor Audio
Largest movements
- Tangible fixed assets -€18,709
down €18,709 (-13.3%), from €141,037 to €122,327
of which Leasing and similar rights: -€14,894
- Cash +€5,760
up €5,760 (+167.1%), from €3,448 to €9,208
mainly Depreciation (+€43,108) and Receivables within one year (+€5,594)
- Receivables within one year -€5,594
down €5,594 (-34.9%), from €16,006 to €10,412
- Debts after one year -€14,067
down €14,067 (-43.0%), from €32,695 to €18,627
- Profit (loss) carried forward -€13,310
no longer reported in 2025 (was €13,310)
- Other debts +€5,011
up €5,011 (+5.3%), from €95,427 to €100,438
- Tax, wage and social debts +€4,694
up €4,694 (+635.8%), from €738 to €5,432
- Gross operating margin -€11,519
down €11,519 (-19.8%), from €58,077 to €46,558
- Depreciation +€6,448
up €6,448 (+17.6%), from €36,661 to €43,108
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 | €163,849 | €145,432 | -€18,417 | -11.2% |
| Fixed assets | 21/28 | €141,037 | €122,327 | -€18,709 | -13.3% |
| Tangible fixed assets | 22/27 | €141,037 | €122,327 | -€18,709 | -13.3% |
| Plant, machinery and equipment | 23 | €86,220 | €82,404 | -€3,815 | -4.4% |
| Leasing and similar rights | 25 | €54,817 | €39,923 | -€14,894 | -27.2% |
| Current assets | 29/58 | €22,813 | €23,105 | +€292 | +1.3% |
| Amounts receivable within one year | 40/41 | €16,006 | €10,412 | -€5,594 | -34.9% |
| Trade receivables | 40 | €16,006 | €10,412 | -€5,594 | -34.9% |
| Cash at bank and in hand | 54/58 | €3,448 | €9,208 | +€5,760 | +167.1% |
| Deferred charges and accrued income | 490/1 | €3,358 | €3,484 | +€126 | +3.8% |
| Total equity and liabilities | 10/49 | €163,849 | €145,432 | -€18,417 | -11.2% |
| Equity | 10/15 | €15,810 | €2,500 | -€13,310 | -84.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,310 | - | -€13,310 | |
| Amounts payable | 17/49 | €148,039 | €142,932 | -€5,107 | -3.4% |
| Amounts payable after more than one year | 17 | €32,695 | €18,627 | -€14,067 | -43.0% |
| Financial debts | 170/4 | €32,695 | €18,627 | -€14,067 | -43.0% |
| Amounts payable within one year | 42/48 | €115,345 | €124,305 | +€8,960 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €13,143 | €13,553 | +€410 | +3.1% |
| Trade debts | 44 | €6,036 | €4,881 | -€1,155 | -19.1% |
| Suppliers | 440/4 | €6,036 | €4,881 | -€1,155 | -19.1% |
| Taxes, remuneration and social security | 45 | €738 | €5,432 | +€4,694 | +635.8% |
| Taxes | 450/3 | €738 | €5,432 | +€4,694 | +635.8% |
| Other amounts payable | 47/48 | €95,427 | €100,438 | +€5,011 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,661 | €43,108 | +€6,448 | +17.6% |
| Other operating charges | 640/8 | €1,801 | €1,368 | -€434 | -24.1% |
| Gross operating margin | 9900 | €58,077 | €46,558 | -€11,519 | -19.8% |
| Operating profit (loss) | 9901 | €19,615 | €2,082 | -€17,533 | -89.4% |
| Financial income | 75/76B | €103 | €0 | -€103 | -99.9% |
| Recurring financial income | 75 | €103 | €0 | -€103 | -99.9% |
| Financial charges | 65/66B | €911 | €1,417 | +€507 | +55.6% |
| Recurring financial charges | 65 | €911 | €1,417 | +€507 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €18,807 | €665 | -€18,142 | -96.5% |
| Profit (loss) for the period | 9904 | €18,807 | €665 | -€18,142 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,807 | €665 | -€18,142 | -96.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.