SOUND & VISION: 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 & VISION
Largest movements
- Cash +€10,170
up €10,170 (+110%), from €9,253 to €19,423
mainly Investment in fixed assets (net) (+€9,668) and Net result for the year (+€1,767)
- Tangible fixed assets -€9,668
down €9,668 (-100%), from €9,668 to €0
- Receivables within one year +€1,264
new in 2025: €1,264
- Contributions -€30,000
no longer reported in 2025 (was €30,000)
- Reserves +€30,000
up €30,000 (+200%), from €15,000 to €45,000
- Profit (loss) carried forward +€1,767
up €1,767 (+6.9%), from -€25,730 to -€23,963
- Gross operating margin +€923
up €923 (+63.9%), from €1,443 to €2,366
- Financial income -€84
down €84 (-100%), from €84 to €0
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 | €19,270 | €21,037 | +€1,767 | +9.2% |
| Fixed assets | 21/28 | €9,668 | €0 | -€9,668 | -100% |
| Tangible fixed assets | 22/27 | €9,668 | €0 | -€9,668 | -100% |
| Land and buildings | 22 | €9,668 | €0 | -€9,668 | -100% |
| Current assets | 29/58 | €9,602 | €21,037 | +€11,434 | +119% |
| Stocks and contracts in progress | 3 | €349 | €349 | = | 0.0% |
| Stocks | 30/36 | €349 | €349 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,264 | +€1,264 | |
| Trade receivables | 40 | - | €1,264 | +€1,264 | |
| Cash at bank and in hand | 54/58 | €9,253 | €19,423 | +€10,170 | +110% |
| Total equity and liabilities | 10/49 | €19,270 | €21,037 | +€1,767 | +9.2% |
| Equity | 10/15 | €19,270 | €21,037 | +€1,767 | +9.2% |
| Contributions | 10/11 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €15,000 | €45,000 | +€30,000 | +200% |
| Distributable reserves | 133 | €15,000 | €45,000 | +€30,000 | +200% |
| Profit (loss) carried forward | 14 | -€25,730 | -€23,963 | +€1,767 | +6.9% |
| Non-recurring operating income | 76A | - | €1,832 | +€1,832 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €1,443 | €2,366 | +€923 | +63.9% |
| Operating profit (loss) | 9901 | €930 | €1,839 | +€909 | +97.7% |
| Financial income | 75/76B | €84 | €0 | -€84 | -100% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €947 | €1,767 | +€820 | +86.6% |
| Profit (loss) for the period | 9904 | €947 | €1,767 | +€820 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €947 | €1,767 | +€820 | +86.6% |
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 16 October 2026 via checked.be.