3 MOUTONS STUDIO: 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.
3 MOUTONS STUDIO
Largest movements
- Tangible fixed assets -€4,329
down €4,329 (-62.8%), from €6,893 to €2,564
of which Furniture and vehicles: -€2,847
- Cash -€569
down €569 (-93.4%), from €609 to €40
mainly Debts after one year (-€4,349) and Tax, wage and social debts (-€3,366)
- Receivables within one year -€402
down €402 (-3.6%), from €11,243 to €10,841
of which Trade receivables: -€6,822
- Debts after one year -€4,349
down €4,349 (-80.6%), from €5,398 to €1,048
- Profit (loss) carried forward +€4,246
up €4,246 (+30.2%), from -€14,076 to -€9,830
- Tax, wage and social debts -€3,366
down €3,366 (-84.5%), from €3,981 to €615
- Short-term financial debts -€906
down €906 (-18.0%), from €5,043 to €4,137
- Trade debts -€866
down €866 (-63.8%), from €1,357 to €491
- Gross operating margin +€5,416
up €5,416 (+142%), from €3,825 to €9,241
- Depreciation -€4,158
down €4,158 (-49.0%), from €8,487 to €4,329
- Financial income +€230
up €230 (+95,675%), from €0 to €230
- Financial charges -€220
down €220 (-28.6%), from €768 to €549
- Taxes -€116
no longer reported in 2023 (was €116)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,930 | €13,514 | -€5,416 | -28.6% |
| Fixed assets | 21/28 | €6,893 | €2,564 | -€4,329 | -62.8% |
| Tangible fixed assets | 22/27 | €6,893 | €2,564 | -€4,329 | -62.8% |
| Furniture and vehicles | 24 | €3,063 | €216 | -€2,847 | -92.9% |
| Other tangible fixed assets | 26 | €3,831 | €2,348 | -€1,482 | -38.7% |
| Current assets | 29/58 | €12,036 | €10,950 | -€1,087 | -9.0% |
| Amounts receivable within one year | 40/41 | €11,243 | €10,841 | -€402 | -3.6% |
| Trade receivables | 40 | €11,221 | €4,399 | -€6,822 | -60.8% |
| Other amounts receivable | 41 | €22 | €6,442 | +€6,420 | +29,574% |
| Cash at bank and in hand | 54/58 | €609 | €40 | -€569 | -93.4% |
| Deferred charges and accrued income | 490/1 | €184 | €68 | -€116 | -63.1% |
| Total equity and liabilities | 10/49 | €18,930 | €13,514 | -€5,416 | -28.6% |
| Equity | 10/15 | -€8,973 | -€4,727 | +€4,246 | +47.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,003 | €5,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,003 | €5,003 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,003 | €5,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,076 | -€9,830 | +€4,246 | +30.2% |
| Amounts payable | 17/49 | €27,903 | €18,241 | -€9,661 | -34.6% |
| Amounts payable after more than one year | 17 | €5,398 | €1,048 | -€4,349 | -80.6% |
| Financial debts | 170/4 | €5,398 | €1,048 | -€4,349 | -80.6% |
| Amounts payable within one year | 42/48 | €22,479 | €17,193 | -€5,287 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €4,468 | €4,319 | -€149 | -3.3% |
| Financial debts | 43 | €5,043 | €4,137 | -€906 | -18.0% |
| Credit institutions | 430/8 | €5,043 | €4,137 | -€906 | -18.0% |
| Trade debts | 44 | €1,357 | €491 | -€866 | -63.8% |
| Suppliers | 440/4 | €1,357 | €491 | -€866 | -63.8% |
| Taxes, remuneration and social security | 45 | €3,981 | €615 | -€3,366 | -84.5% |
| Taxes | 450/3 | €3,981 | €615 | -€3,366 | -84.5% |
| Other amounts payable | 47/48 | €7,631 | €7,631 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,487 | €4,329 | -€4,158 | -49.0% |
| Other operating charges | 640/8 | €409 | €348 | -€62 | -15.1% |
| Gross operating margin | 9900 | €3,825 | €9,241 | +€5,416 | +142% |
| Operating profit (loss) | 9901 | -€5,071 | €4,564 | +€9,636 | |
| Financial income | 75/76B | €0 | €230 | +€230 | +95,675% |
| Recurring financial income | 75 | €0 | €230 | +€230 | +95,675% |
| Financial charges | 65/66B | €768 | €549 | -€220 | -28.6% |
| Recurring financial charges | 65 | €768 | €549 | -€220 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,840 | €4,246 | +€10,085 | |
| Income taxes | 67/77 | €116 | - | -€116 | |
| Profit (loss) for the period | 9904 | -€5,956 | €4,246 | +€10,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,956 | €4,246 | +€10,201 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.