ROBBERECHTS AUDIO-VIDEO INTEGRATION: 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.
ROBBERECHTS AUDIO-VIDEO INTEGRATION
Largest movements
- Cash -€39,915
down €39,915 (-94.5%), from €42,241 to €2,326
mainly Stocks and contracts (-€24,009) and Net result for the year (-€14,196)
- Stocks and contracts +€24,009
new in 2025: €24,009
- Tangible fixed assets -€6,552
down €6,552 (-55.9%), from €11,723 to €5,171
of which Furniture and vehicles: -€4,311
- Receivables within one year -€5,931
down €5,931 (-28.0%), from €21,154 to €15,223
- Profit (loss) carried forward -€14,196
down €14,196, from €721 to -€13,475
- Trade debts -€11,999
down €11,999 (-56.6%), from €21,202 to €9,203
- Debts after one year +€11,277
new in 2025: €11,277
of which Other amounts payable: +€7,800
- Tax, wage and social debts -€6,901
down €6,901 (-49.5%), from €13,944 to €7,044
- Other debts -€6,571
down €6,571 (-99.6%), from €6,600 to €30
- Gross operating margin -€41,029
down €41,029, from €33,370 to -€7,659
- Taxes -€4,827
no longer reported in 2025 (was €4,827)
- Financial charges +€1,036
up €1,036 (+430%), from €241 to €1,276
- Write-downs -€941
no longer reported in 2025 (was €941)
- Financial income +€628
up €628 (+29.3%), from €2,146 to €2,775
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 | €77,368 | €48,979 | -€28,389 | -36.7% |
| Fixed assets | 21/28 | €13,973 | €7,421 | -€6,552 | -46.9% |
| Tangible fixed assets | 22/27 | €11,723 | €5,171 | -€6,552 | -55.9% |
| Plant, machinery and equipment | 23 | €2,776 | €535 | -€2,241 | -80.7% |
| Furniture and vehicles | 24 | €8,947 | €4,636 | -€4,311 | -48.2% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €63,395 | €41,558 | -€21,837 | -34.4% |
| Stocks and contracts in progress | 3 | - | €24,009 | +€24,009 | |
| Stocks | 30/36 | - | €24,009 | +€24,009 | |
| Amounts receivable within one year | 40/41 | €21,154 | €15,223 | -€5,931 | -28.0% |
| Trade receivables | 40 | €21,154 | €15,223 | -€5,931 | -28.0% |
| Cash at bank and in hand | 54/58 | €42,241 | €2,326 | -€39,915 | -94.5% |
| Total equity and liabilities | 10/49 | €77,368 | €48,979 | -€28,389 | -36.7% |
| Equity | 10/15 | €35,621 | €21,425 | -€14,196 | -39.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €22,900 | €22,900 | = | 0.0% |
| Distributable reserves | 133 | €22,900 | €22,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €721 | -€13,475 | -€14,196 | |
| Amounts payable | 17/49 | €41,746 | €27,553 | -€14,193 | -34.0% |
| Amounts payable after more than one year | 17 | - | €11,277 | +€11,277 | |
| Financial debts | 170/4 | - | €3,477 | +€3,477 | |
| Other amounts payable | 178/9 | - | €7,800 | +€7,800 | |
| Amounts payable within one year | 42/48 | €41,746 | €16,276 | -€25,470 | -61.0% |
| Trade debts | 44 | €21,202 | €9,203 | -€11,999 | -56.6% |
| Suppliers | 440/4 | €21,202 | €9,203 | -€11,999 | -56.6% |
| Taxes, remuneration and social security | 45 | €13,944 | €7,044 | -€6,901 | -49.5% |
| Taxes | 450/3 | €13,944 | €7,044 | -€6,901 | -49.5% |
| Other amounts payable | 47/48 | €6,600 | €30 | -€6,571 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,707 | €6,552 | -€155 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €941 | - | -€941 | |
| Other operating charges | 640/8 | €1,409 | €1,483 | +€74 | +5.3% |
| Gross operating margin | 9900 | €33,370 | -€7,659 | -€41,029 | |
| Operating profit (loss) | 9901 | €24,314 | -€15,694 | -€40,008 | |
| Financial income | 75/76B | €2,146 | €2,775 | +€628 | +29.3% |
| Recurring financial income | 75 | €2,146 | €2,775 | +€628 | +29.3% |
| Financial charges | 65/66B | €241 | €1,276 | +€1,036 | +430% |
| Recurring financial charges | 65 | €241 | €1,276 | +€1,036 | +430% |
| Profit (loss) for the period before taxes | 9903 | €26,220 | -€14,196 | -€40,415 | |
| Income taxes | 67/77 | €4,827 | - | -€4,827 | |
| Profit (loss) for the period | 9904 | €21,393 | -€14,196 | -€35,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,393 | -€14,196 | -€35,589 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.