PRO AUDIO TRADE: 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.
PRO AUDIO TRADE
Largest movements
- Cash +€97,863
up €97,863 (+148%), from €65,928 to €163,790
mainly Net result for the year (+€95,552) and Receivables within one year (+€19,645)
- Receivables within one year -€19,645
down €19,645 (-8.1%), from €243,623 to €223,978
of which Trade receivables: -€22,439
- Reserves +€86,939
up €86,939 (+45.9%), from €189,605 to €276,544
of which Distributable reserves: +€106,639
- Provisions +€19,064
up €19,064 (+49.2%), from €38,747 to €57,812
- Trade debts -€17,995
down €17,995 (-95.7%), from €18,800 to €805
- Tax, wage and social debts -€11,908
down €11,908 (-66.9%), from €17,794 to €5,886
- Gross operating margin +€90,782
up €90,782 (+128%), from €71,102 to €161,884
- Taxes +€23,239
up €23,239 (+108%), from €21,449 to €44,688
- Provisions +€17,906
up €17,906 (+1,546%), from €1,158 to €19,064
- Financial income +€4,988
new in 2025: €4,988
- Financial charges +€3,096
up €3,096 (+108%), from €2,866 to €5,962
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 | €323,940 | €401,174 | +€77,234 | +23.8% |
| Fixed assets | 21/28 | €4,641 | €3,412 | -€1,229 | -26.5% |
| Tangible fixed assets | 22/27 | €4,641 | €3,412 | -€1,229 | -26.5% |
| Furniture and vehicles | 24 | €4,641 | €3,412 | -€1,229 | -26.5% |
| Current assets | 29/58 | €319,299 | €397,762 | +€78,463 | +24.6% |
| Stocks and contracts in progress | 3 | €9,749 | €9,994 | +€245 | +2.5% |
| Stocks | 30/36 | €9,749 | €9,994 | +€245 | +2.5% |
| Amounts receivable within one year | 40/41 | €243,623 | €223,978 | -€19,645 | -8.1% |
| Trade receivables | 40 | €243,623 | €221,184 | -€22,439 | -9.2% |
| Other amounts receivable | 41 | - | €2,794 | +€2,794 | |
| Cash at bank and in hand | 54/58 | €65,928 | €163,790 | +€97,863 | +148% |
| Total equity and liabilities | 10/49 | €323,940 | €401,174 | +€77,234 | +23.8% |
| Equity | 10/15 | €209,605 | €296,544 | +€86,939 | +41.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €189,605 | €276,544 | +€86,939 | +45.9% |
| Non-distributable reserves | 130/1 | €19,700 | €0 | -€19,700 | -100% |
| Reserves not available under the articles | 1311 | €19,700 | €0 | -€19,700 | -100% |
| Distributable reserves | 133 | €169,905 | €276,544 | +€106,639 | +62.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €38,747 | €57,812 | +€19,064 | +49.2% |
| Provisions for liabilities and charges | 160/5 | €38,747 | €57,812 | +€19,064 | +49.2% |
| Other liabilities and charges | 164/5 | €38,747 | €57,812 | +€19,064 | +49.2% |
| Amounts payable | 17/49 | €75,588 | €46,818 | -€28,770 | -38.1% |
| Amounts payable within one year | 42/48 | €73,045 | €43,822 | -€29,222 | -40.0% |
| Trade debts | 44 | €18,800 | €805 | -€17,995 | -95.7% |
| Suppliers | 440/4 | €18,800 | €805 | -€17,995 | -95.7% |
| Taxes, remuneration and social security | 45 | €17,794 | €5,886 | -€11,908 | -66.9% |
| Taxes | 450/3 | €17,794 | €5,886 | -€11,908 | -66.9% |
| Other amounts payable | 47/48 | €36,451 | €37,131 | +€680 | +1.9% |
| Accrued charges and deferred income | 492/3 | €2,543 | €2,996 | +€453 | +17.8% |
| Non-recurring operating income | 76A | €3,500 | €0 | -€3,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €1,229 | +€512 | +71.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,158 | €19,064 | +€17,906 | +1,546% |
| Other operating charges | 640/8 | €254 | €377 | +€123 | +48.4% |
| Gross operating margin | 9900 | €71,102 | €161,884 | +€90,782 | +128% |
| Operating profit (loss) | 9901 | €68,972 | €141,214 | +€72,242 | +105% |
| Financial income | 75/76B | - | €4,988 | +€4,988 | |
| Recurring financial income | 75 | - | €4,988 | +€4,988 | |
| Financial charges | 65/66B | €2,866 | €5,962 | +€3,096 | +108% |
| Recurring financial charges | 65 | €2,866 | €5,962 | +€3,096 | +108% |
| Profit (loss) for the period before taxes | 9903 | €66,106 | €140,240 | +€74,134 | +112% |
| Income taxes | 67/77 | €21,449 | €44,688 | +€23,239 | +108% |
| Profit (loss) for the period | 9904 | €44,657 | €95,552 | +€50,894 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €44,657 | €95,552 | +€50,894 | +114% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.