SOUND INC: 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.
SOUND INC
Largest movements
- Stocks and contracts +€474,084
up €474,084 (+104%), from €455,780 to €929,864
- Cash -€406,636
down €406,636 (-63.7%), from €638,229 to €231,593
mainly Stocks and contracts (-€474,084) and Tax, wage and social debts (-€192,849)
- Receivables within one year -€15,068
down €15,068 (-5.1%), from €295,982 to €280,915
of which Trade receivables: -€61,182
- Reserves +€240,000
up €240,000 (+28.7%), from €835,000 to €1.1m
- Tax, wage and social debts -€192,849
down €192,849 (-67.1%), from €287,243 to €94,394
- Short-term financial debts +€50,000
up €50,000, from €0 to €50,000
- Debts after one year -€24,551
down €24,551 (-32.2%), from €76,287 to €51,736
- Gross operating margin -€72,736
down €72,736 (-14.6%), from €499,239 to €426,503
- Write-downs +€24,910
up €24,910 (+76.9%), from €32,375 to €57,285
- Taxes -€14,642
down €14,642 (-14.1%), from €103,795 to €89,153
- Financial charges +€5,682
up €5,682 (+268%), from €2,117 to €7,799
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 | €1,410,155 | €1,468,985 | +€58,830 | +4.2% |
| Fixed assets | 21/28 | €10,928 | €14,811 | +€3,883 | +35.5% |
| Tangible fixed assets | 22/27 | €10,928 | €14,811 | +€3,883 | +35.5% |
| Plant, machinery and equipment | 23 | €2,821 | €2,605 | -€216 | -7.7% |
| Furniture and vehicles | 24 | €6,754 | €6,299 | -€455 | -6.7% |
| Other tangible fixed assets | 26 | €1,352 | €5,907 | +€4,555 | +337% |
| Current assets | 29/58 | €1,399,228 | €1,454,175 | +€54,947 | +3.9% |
| Stocks and contracts in progress | 3 | €455,780 | €929,864 | +€474,084 | +104% |
| Stocks | 30/36 | €455,780 | €929,864 | +€474,084 | +104% |
| Amounts receivable within one year | 40/41 | €295,982 | €280,915 | -€15,068 | -5.1% |
| Trade receivables | 40 | €179,610 | €118,428 | -€61,182 | -34.1% |
| Other amounts receivable | 41 | €116,373 | €162,487 | +€46,114 | +39.6% |
| Cash at bank and in hand | 54/58 | €638,229 | €231,593 | -€406,636 | -63.7% |
| Deferred charges and accrued income | 490/1 | €9,236 | €11,803 | +€2,567 | +27.8% |
| Total equity and liabilities | 10/49 | €1,410,155 | €1,468,985 | +€58,830 | +4.2% |
| Equity | 10/15 | €893,198 | €1,133,016 | +€239,817 | +26.8% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €835,000 | €1,075,000 | +€240,000 | +28.7% |
| Distributable reserves | 133 | €835,000 | €1,075,000 | +€240,000 | +28.7% |
| Profit (loss) carried forward | 14 | €3,198 | €3,016 | -€183 | -5.7% |
| Amounts payable | 17/49 | €516,957 | €335,970 | -€180,987 | -35.0% |
| Amounts payable after more than one year | 17 | €76,287 | €51,736 | -€24,551 | -32.2% |
| Financial debts | 170/4 | €76,287 | €51,736 | -€24,551 | -32.2% |
| Amounts payable within one year | 42/48 | €436,404 | €279,625 | -€156,780 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €23,713 | €24,551 | +€838 | +3.5% |
| Financial debts | 43 | €0 | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | €0 | €50,000 | +€50,000 | |
| Trade debts | 44 | €85,371 | €78,962 | -€6,409 | -7.5% |
| Suppliers | 440/4 | €85,371 | €78,962 | -€6,409 | -7.5% |
| Taxes, remuneration and social security | 45 | €287,243 | €94,394 | -€192,849 | -67.1% |
| Taxes | 450/3 | €287,243 | €94,394 | -€192,849 | -67.1% |
| Other amounts payable | 47/48 | €40,077 | €31,718 | -€8,359 | -20.9% |
| Accrued charges and deferred income | 492/3 | €4,266 | €4,610 | +€344 | +8.1% |
| Non-recurring operating income | 76A | €33,509 | €32,375 | -€1,134 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,381 | €6,417 | +€2,036 | +46.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,375 | €57,285 | +€24,910 | +76.9% |
| Other operating charges | 640/8 | €2,411 | €2,825 | +€415 | +17.2% |
| Non-recurring operating charges | 66A | €846 | €0 | -€846 | -100% |
| Gross operating margin | 9900 | €499,239 | €426,503 | -€72,736 | -14.6% |
| Operating profit (loss) | 9901 | €459,226 | €359,976 | -€99,250 | -21.6% |
| Financial income | 75/76B | €7,327 | €8,512 | +€1,185 | +16.2% |
| Recurring financial income | 75 | €7,327 | €8,512 | +€1,185 | +16.2% |
| Financial charges | 65/66B | €2,117 | €7,799 | +€5,682 | +268% |
| Recurring financial charges | 65 | €2,117 | €7,799 | +€5,682 | +268% |
| Profit (loss) for the period before taxes | 9903 | €464,436 | €360,688 | -€103,747 | -22.3% |
| Income taxes | 67/77 | €103,795 | €89,153 | -€14,642 | -14.1% |
| Profit (loss) for the period | 9904 | €360,640 | €271,535 | -€89,105 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €360,640 | €271,535 | -€89,105 | -24.7% |
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 25 October 2026 via checked.be.