B&C SPEAKERS S.P.A. financials
B&C SPEAKERS S.P.A.
Country: IT Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
81560073B19D33D7DD18 Financial statements
(EUR, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €99.1M | €100.4M |
| Cost of sales | €63.0M | €63.3M |
| Distribution costs | €1.5M | €1.3M |
| Administrative expenses | €9.0M | €7.9M |
| Employee benefits expense | €6.8M | €6.5M |
| Depreciation & amortisation | €2.9M | €2.7M |
| Operating profit (EBIT) | €16.2M | €19.0M |
| Finance costs | €3.0M | €1.5M |
| Profit before tax | €14.6M | €19.2M |
| Income tax expense | €4.5M | €1.4M |
| Profit for the year | €10.1M | €17.8M |
| — attributable to owners | €10.1M | €17.8M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | €9.6M | €18.2M |
| Per share | ||
| Basic EPS | €0.93 | €1.62 |
| Diluted EPS | €0.93 | €1.62 |
| Free cash flow / share | €1.01 | €0.98 |
| Cash flow statement | ||
| Cash generated from operations | €18.6M | €16.5M |
| Net cash from operating activities | €13.0M | €13.0M |
| Net cash from investing activities | -€2.1M | -€2.4M |
| Purchase of PP&E (capex) | €2.0M | €2.2M |
| Purchase of intangibles | €254.0K | €354.9K |
| Net cash from financing activities | -€6.1M | -€15.7M |
| Dividends paid | €10.9M | €7.7M |
| Proceeds from borrowings | €10.1M | €2.5M |
| Repayments of borrowings | €4.1M | €7.4M |
| Lease liability payments | €1.6M | €1.7M |
| Balance sheet | ||
| Total assets | €91.3M | €87.3M |
| Non-current assets | €15.8M | €16.4M |
| Property, plant & equipment | €5.9M | €5.1M |
| Right-of-use assets | €5.0M | €6.7M |
| Intangible assets & goodwill | €2.3M | €2.3M |
| Current assets | €75.6M | €70.9M |
| Inventories | €29.3M | €30.0M |
| Trade & other receivables | €20.4M | €20.1M |
| Cash & equivalents | €14.0M | €9.3M |
| Total equity | €54.4M | €55.2M |
| — attributable to owners | €54.4M | €55.2M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €14.1M | €10.3M |
| Lease liabilities (non-current) | €3.9M | €5.6M |
| Current liabilities | €22.8M | €21.8M |
| Lease liabilities (current) | €1.5M | €1.4M |
| Derived metrics | ||
| Free cash flow | €11.0M | €10.7M |
| Operating margin | 16.4% | 19.0% |
| Net margin | 10.2% | 17.7% |
| Return on equity | 18.6% | 32.2% |
| Cash conversion ratio | 1.28× | 0.73× |
| Capex coverage | 6.45× | 5.84× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €604.3K | -€2.3M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€349.1K | -€1.9M |
| Adjustments For Depreciation and Amortisation Expense | €2.9M | €2.7M |
| Adjustments For Finance Costs | €3.0M | €1.5M |
| Adjustments For Finance Income | €1.4M | €1.6M |
| Adjustments For Income Tax Expense | €4.5M | €1.4M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €11.8K | -€1.7M |
| Adjustments For Increase Decrease In Trade and Other Payables | -€250.8K | €489.6K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €0 | €0 |
| Adjustments For Provisions | €39.1K | €45.3K |
| Bank Overdrafts Classified As Cash Equivalents | €2.5M | €2.6M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €11.5M | €6.7M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | €9.6M | €18.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €7.1M | €6.8M |
| Current Tax Assets Current | €1.2M | €1.5M |
| Current Tax Liabilities | €15.3K | €103.8K |
| Deferred Tax Assets | €1.2M | €1.1M |
| Equity and Liabilities | €91.3M | €87.3M |
| Finance Income | €1.4M | €1.6M |
| Impairment Loss Recognised In Profit Or Loss Trade Receivables | €15.6K | €27.4K |
| Income Taxes Paid Refund Classified As Operating Activities | €4.2M | €3.4M |
| Increase Decrease In Cash and Cash Equivalents | €4.8M | -€5.2M |
| Increase Decrease In Deferred Tax Liability Asset | €120.6K | €143.6K |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Treasury Share Transactions | €477.9K | -€1.5M |
| Interest Paid Classified As Operating Activities | €2.2M | €916.8K |
| Interest Received Classified As Operating Activities | €876.0K | €767.9K |
| Investment Accounted For Using Equity Method | €0 | €0 |
| Issued Capital | €1.1M | €1.1M |
| Noncurrent Payables To Related Parties | €1.1M | €2.1M |
| Noncurrent Portion of Other Noncurrent Borrowings | €9.3M | €3.8M |
| Noncurrent Provisions | €44.2K | €44.5K |
| Noncurrent Provisions For Employee Benefits | €910.8K | €859.5K |
| Noncurrent Receivables Due From Related Parties | €6.7K | €6.7K |
| Other Comprehensive Income | -€531.5K | €353.8K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€532.3K | €363.3K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €861 | -€9.5K |
| Other Current Assets | €10.7M | €9.9M |
| Other Current Liabilities | €3.8M | €3.6M |
| Other Intangible Assets | €676.6K | €621.4K |
| Other Noncurrent Assets | €667.3K | €622.2K |
| Other Reserves | €4.6M | €4.1M |
| Other Revenue | €308.7K | €312.7K |
| Payments To Acquire Or Redeem Entitys Shares | — | €1.5M |
| Proceeds From Issuing Shares | €477.9K | — |
| Proceeds From Other Longterm Assets Classified As Investing Activities | €833.8K | €200.0K |
| Proceeds From Sales of Investments Accounted For Using Equity Method | €0 | €0 |
| Reserve of Exchange Differences On Translation | €196.1K | €728.4K |
| Retained Earnings | €48.5M | €49.3M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | €0 |
| Trade and Other Current Payables To Related Parties | €89.7K | €100.1K |
| Trade and Other Current Payables To Trade Suppliers | €10.5M | €10.0M |
Methodology
Every line item above is a fact tagged in B&C SPEAKERS S.P.A.'s annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.