Pineapple 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.
Pineapple Audio
Largest movements
- Tangible fixed assets +€34,099
up €34,099 (+65.8%), from €51,827 to €85,926
of which Furniture and vehicles: +€43,323
- Cash +€12,289
up €12,289 (+73.8%), from €16,642 to €28,932
mainly Debts after one year (+€19,237) and Depreciation (+€18,484)
- Deferred charges and accrued income +€1,803
up €1,803 (+147.9%), from €1,219 to €3,022
- Debts after one year +€19,237
up €19,237 (+242.4%), from €7,935 to €27,172
- Current portion of long-term debt +€17,833
up €17,833 (+319.5%), from €5,582 to €23,415
- Reserves +€10,598
up €10,598 (+20.9%), from €50,794 to €61,391
- Tax, wage and social debts -€1,857
down €1,857 (-15.2%), from €12,242 to €10,385
- Trade debts +€1,499
up €1,499 (+626.9%), from €239 to €1,738
- Depreciation +€6,841
up €6,841 (+58.7%), from €11,644 to €18,484
- Gross operating margin -€4,340
down €4,340 (-11.0%), from €39,595 to €35,255
- Taxes -€2,997
down €2,997 (-43.4%), from €6,909 to €3,912
- Other operating charges +€575
up €575 (+675.3%), from €85 to €660
- Financial charges +€560
up €560 (+53.8%), from €1,041 to €1,601
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 | €87,132 | €134,847 | +€47,716 | +54.8% |
| Fixed assets | 21/28 | €51,827 | €85,926 | +€34,099 | +65.8% |
| Tangible fixed assets | 22/27 | €51,827 | €85,926 | +€34,099 | +65.8% |
| Plant, machinery and equipment | 23 | €49,076 | €39,852 | -€9,224 | -18.8% |
| Furniture and vehicles | 24 | €2,751 | €46,073 | +€43,323 | +1575.0% |
| Current assets | 29/58 | €35,305 | €48,922 | +€13,617 | +38.6% |
| Amounts receivable within one year | 40/41 | €17,444 | €16,968 | -€476 | -2.7% |
| Trade receivables | 40 | €17,444 | €15,880 | -€1,563 | -9.0% |
| Other amounts receivable | 41 | - | €1,088 | +€1,088 | |
| Cash at bank and in hand | 54/58 | €16,642 | €28,932 | +€12,289 | +73.8% |
| Deferred charges and accrued income | 490/1 | €1,219 | €3,022 | +€1,803 | +147.9% |
| Total equity and liabilities | 10/49 | €87,132 | €134,847 | +€47,716 | +54.8% |
| Equity | 10/15 | €60,794 | €71,391 | +€10,598 | +17.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,794 | €61,391 | +€10,598 | +20.9% |
| Distributable reserves | 133 | €50,794 | €61,391 | +€10,598 | +20.9% |
| Amounts payable | 17/49 | €26,338 | €63,456 | +€37,118 | +140.9% |
| Amounts payable after more than one year | 17 | €7,935 | €27,172 | +€19,237 | +242.4% |
| Financial debts | 170/4 | €7,935 | €27,172 | +€19,237 | +242.4% |
| Amounts payable within one year | 42/48 | €18,403 | €36,009 | +€17,606 | +95.7% |
| Current portion of amounts payable after more than one year | 42 | €5,582 | €23,415 | +€17,833 | +319.5% |
| Trade debts | 44 | €239 | €1,738 | +€1,499 | +626.9% |
| Suppliers | 440/4 | €239 | €1,738 | +€1,499 | +626.9% |
| Taxes, remuneration and social security | 45 | €12,242 | €10,385 | -€1,857 | -15.2% |
| Taxes | 450/3 | €12,242 | €10,385 | -€1,857 | -15.2% |
| Other amounts payable | 47/48 | €340 | €470 | +€130 | +38.4% |
| Accrued charges and deferred income | 492/3 | - | €275 | +€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,644 | €18,484 | +€6,841 | +58.7% |
| Other operating charges | 640/8 | €85 | €660 | +€575 | +675.3% |
| Gross operating margin | 9900 | €39,595 | €35,255 | -€4,340 | -11.0% |
| Operating profit (loss) | 9901 | €27,866 | €16,111 | -€11,755 | -42.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,041 | €1,601 | +€560 | +53.8% |
| Recurring financial charges | 65 | €1,041 | €1,601 | +€560 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €26,825 | €14,510 | -€12,315 | -45.9% |
| Income taxes | 67/77 | €6,909 | €3,912 | -€2,997 | -43.4% |
| Profit (loss) for the period | 9904 | €19,916 | €10,598 | -€9,318 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,916 | €10,598 | -€9,318 | -46.8% |
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 8 October 2026 via checked.be.