Sense Audio-Visual: 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.
Sense Audio-Visual
Largest movements
- Cash -€481,419
down €481,419 (-83.9%), from €573,502 to €92,083
mainly Other debts (-€662,000) and Investment in fixed assets (net) (-€575,832)
- Tangible fixed assets +€200,432
up €200,432 (+6.9%), from €2.9m to €3.1m
of which Plant, machinery and equipment: +€161,579
- Receivables within one year -€98,042
down €98,042 (-8.4%), from €1.2m to €1.1m
of which Other amounts receivable: -€404,266
- Other debts -€662,000
no longer reported in 2025 (was €662,000)
- Current portion of long-term debt +€147,819
up €147,819 (+47.0%), from €314,831 to €462,650
- Debts after one year +€76,668
up €76,668 (+3.1%), from €2.5m to €2.6m
- Depreciation +€96,587
up €96,587 (+33.1%), from €291,602 to €388,189
- Staff costs +€65,371
up €65,371 (+18.0%), from €363,728 to €429,099
- Taxes -€36,363
down €36,363 (-99.9%), from €36,400 to €37
- Financial income -€10,717
down €10,717 (-91.4%), from €11,726 to €1,009
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 | €4,726,592 | €4,308,279 | -€418,314 | -8.9% |
| Fixed assets | 21/28 | €2,950,376 | €3,138,019 | +€187,642 | +6.4% |
| Intangible fixed assets | 21 | €35,012 | €22,222 | -€12,790 | -36.5% |
| Tangible fixed assets | 22/27 | €2,914,594 | €3,115,026 | +€200,432 | +6.9% |
| Plant, machinery and equipment | 23 | €292,965 | €454,544 | +€161,579 | +55.2% |
| Furniture and vehicles | 24 | €97,925 | €109,018 | +€11,093 | +11.3% |
| Leasing and similar rights | 25 | €30,509 | €168,504 | +€137,996 | +452% |
| Other tangible fixed assets | 26 | €2,493,195 | €2,382,960 | -€110,235 | -4.4% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €1,776,216 | €1,170,260 | -€605,956 | -34.1% |
| Amounts receivable within one year | 40/41 | €1,167,218 | €1,069,176 | -€98,042 | -8.4% |
| Trade receivables | 40 | €463,165 | €769,389 | +€306,224 | +66.1% |
| Other amounts receivable | 41 | €704,053 | €299,788 | -€404,266 | -57.4% |
| Cash at bank and in hand | 54/58 | €573,502 | €92,083 | -€481,419 | -83.9% |
| Deferred charges and accrued income | 490/1 | €35,496 | €9,000 | -€26,495 | -74.6% |
| Total equity and liabilities | 10/49 | €4,726,592 | €4,308,279 | -€418,314 | -8.9% |
| Equity | 10/15 | €1,107,436 | €1,102,520 | -€4,916 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,422 | €15,422 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,562 | €13,562 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,073,413 | €1,068,498 | -€4,916 | -0.5% |
| Amounts payable | 17/49 | €3,619,157 | €3,205,758 | -€413,398 | -11.4% |
| Amounts payable after more than one year | 17 | €2,473,805 | €2,550,473 | +€76,668 | +3.1% |
| Financial debts | 170/4 | €2,473,805 | €2,550,473 | +€76,668 | +3.1% |
| Amounts payable within one year | 42/48 | €1,105,897 | €655,286 | -€450,611 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €314,831 | €462,650 | +€147,819 | +47.0% |
| Trade debts | 44 | €80,473 | €98,059 | +€17,586 | +21.9% |
| Suppliers | 440/4 | €80,473 | €98,059 | +€17,586 | +21.9% |
| Taxes, remuneration and social security | 45 | €48,592 | €94,576 | +€45,984 | +94.6% |
| Taxes | 450/3 | €8,425 | €50,809 | +€42,383 | +503% |
| Remuneration and social security | 454/9 | €40,167 | €43,768 | +€3,601 | +9.0% |
| Other amounts payable | 47/48 | €662,000 | - | -€662,000 | |
| Accrued charges and deferred income | 492/3 | €39,455 | - | -€39,455 | |
| Remuneration, social security and pensions | 62 | €363,728 | €429,099 | +€65,371 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291,602 | €388,189 | +€96,587 | +33.1% |
| Other operating charges | 640/8 | €16,017 | €22,341 | +€6,324 | +39.5% |
| Gross operating margin | 9900 | €950,986 | €948,508 | -€2,478 | -0.3% |
| Operating profit (loss) | 9901 | €279,639 | €108,878 | -€170,761 | -61.1% |
| Financial income | 75/76B | €11,726 | €1,009 | -€10,717 | -91.4% |
| Recurring financial income | 75 | €11,726 | €1,009 | -€10,717 | -91.4% |
| Financial charges | 65/66B | €111,161 | €114,766 | +€3,605 | +3.2% |
| Recurring financial charges | 65 | €111,161 | €114,766 | +€3,605 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €180,204 | -€4,879 | -€185,082 | |
| Income taxes | 67/77 | €36,400 | €37 | -€36,363 | -99.9% |
| Profit (loss) for the period | 9904 | €143,804 | -€4,916 | -€148,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €143,804 | -€4,916 | -€148,720 |
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 21 October 2026 via checked.be.