Academy One Studios: 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.
Academy One Studios
Largest movements
- Tangible fixed assets -€44,071
down €44,071 (-24.9%), from €177,200 to €133,128
- Profit (loss) carried forward -€36,397
down €36,397 (-4.8%), from -€760,000 to -€796,396
- Reserves -€10,868
down €10,868 (-24.1%), from €45,094 to €34,226
of which Tax-exempt reserves: -€10,868
- Debts after one year +€9,317
up €9,317 (+3.4%), from €271,991 to €281,309
- Provisions -€5,596
down €5,596 (-25.0%), from €22,400 to €16,804
- Gross operating margin +€4,997
up €4,997, from -€2,493 to €2,504
- Other operating charges +€1,969
up €1,969 (+21.3%), from €9,243 to €11,212
- Depreciation -€121
down €121 (-0.3%), from €44,192 to €44,071
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 | €182,870 | €138,967 | -€43,903 | -24.0% |
| Fixed assets | 21/28 | €177,200 | €133,128 | -€44,071 | -24.9% |
| Tangible fixed assets | 22/27 | €177,200 | €133,128 | -€44,071 | -24.9% |
| Land and buildings | 22 | €177,200 | €133,128 | -€44,071 | -24.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €5,671 | €5,839 | +€168 | +3.0% |
| Amounts receivable within one year | 40/41 | €363 | €566 | +€203 | +56.0% |
| Trade receivables | 40 | €363 | €0 | -€363 | -100% |
| Other amounts receivable | 41 | - | €566 | +€566 | |
| Cash at bank and in hand | 54/58 | €3,847 | €3,783 | -€64 | -1.7% |
| Deferred charges and accrued income | 490/1 | €1,461 | €1,490 | +€29 | +2.0% |
| Total equity and liabilities | 10/49 | €182,870 | €138,967 | -€43,903 | -24.0% |
| Equity | 10/15 | -€111,931 | -€159,195 | -€47,265 | -42.2% |
| Contributions | 10/11 | €602,975 | €602,975 | = | 0.0% |
| Reserves | 13 | €45,094 | €34,226 | -€10,868 | -24.1% |
| Tax-exempt reserves | 132 | €43,458 | €32,590 | -€10,868 | -25.0% |
| Distributable reserves | 133 | €1,636 | €1,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€760,000 | -€796,396 | -€36,397 | -4.8% |
| Provisions and deferred taxes | 16 | €22,400 | €16,804 | -€5,596 | -25.0% |
| Deferred taxes | 168 | €22,400 | €16,804 | -€5,596 | -25.0% |
| Amounts payable | 17/49 | €272,401 | €281,359 | +€8,958 | +3.3% |
| Amounts payable after more than one year | 17 | €271,991 | €281,309 | +€9,317 | +3.4% |
| Other amounts payable | 178/9 | €271,991 | €281,309 | +€9,317 | +3.4% |
| Amounts payable within one year | 42/48 | €410 | €50 | -€359 | -87.7% |
| Trade debts | 44 | €262 | €50 | -€212 | -80.8% |
| Suppliers | 440/4 | €262 | €50 | -€212 | -80.8% |
| Taxes, remuneration and social security | 45 | €148 | €0 | -€148 | -100% |
| Taxes | 450/3 | €148 | €0 | -€148 | -100% |
| Non-recurring operating income | 76A | €3,643 | €10,600 | +€6,957 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,192 | €44,071 | -€121 | -0.3% |
| Other operating charges | 640/8 | €9,243 | €11,212 | +€1,969 | +21.3% |
| Gross operating margin | 9900 | -€2,493 | €2,504 | +€4,997 | |
| Operating profit (loss) | 9901 | -€55,928 | -€52,779 | +€3,149 | +5.6% |
| Financial income | 75/76B | €1 | €2 | +€1 | +195% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +195% |
| Financial charges | 65/66B | €60 | €84 | +€24 | +40.0% |
| Recurring financial charges | 65 | €60 | €84 | +€24 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€55,988 | -€52,861 | +€3,126 | +5.6% |
| Transfer from deferred taxes | 780 | €5,596 | €5,596 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€50,391 | -€47,265 | +€3,126 | +6.2% |
| Transfer from tax-exempt reserves | 789 | €10,868 | €10,868 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,523 | -€36,397 | +€3,126 | +7.9% |
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 17 October 2026 via checked.be.