AFTERTOUCH STUDIO: what changed
Two fiscal 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.
AFTERTOUCH STUDIO
Largest movements
- Cash -€39,396
down €39,396 (-74.1%), from €53,144 to €13,748
mainly Short-term financial debts (-€35,000) and Tax, wage and social debts (-€10,102)
- Receivables within one year -€1,975
down €1,975 (-4.8%), from €41,487 to €39,512
of which Trade receivables: -€1,975
- Short-term financial debts -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Tax, wage and social debts -€10,102
down €10,102 (-52.0%), from €19,443 to €9,341
of which Taxes: -€10,071
- Trade debts +€2,552
up €2,552 (+11.4%), from €22,300 to €24,852
- Accrued charges and deferred income +€1,128
new in 2025: €1,128
- Turnover -€73,649
down €73,649 (-28.5%), from €258,183 to €184,534
- Gross operating margin -€45,611
down €45,611 (-78.1%), from €58,367 to €12,756
- Purchases and services -€31,468
down €31,468 (-14.8%), from €213,139 to €181,671
- Staff costs -€17,938
down €17,938 (-64.7%), from €27,734 to €9,797
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.
Cash bridge derived
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 | €100,712 | €58,727 | -€41,984 | -41.7% |
| Fixed assets | 21/28 | €5,687 | €5,047 | -€640 | -11.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,283 | €3,643 | -€640 | -14.9% |
| Plant, machinery and equipment | 23 | €116 | €0 | -€116 | -100.0% |
| Furniture and vehicles | 24 | €4,168 | €3,643 | -€524 | -12.6% |
| Financial fixed assets | 28 | €1,404 | €1,404 | = | 0.0% |
| Current assets | 29/58 | €95,025 | €53,681 | -€41,344 | -43.5% |
| Amounts receivable within one year | 40/41 | €41,487 | €39,512 | -€1,975 | -4.8% |
| Trade receivables | 40 | €41,487 | €39,512 | -€1,975 | -4.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €53,144 | €13,748 | -€39,396 | -74.1% |
| Deferred charges and accrued income | 490/1 | €393 | €420 | +€27 | +6.9% |
| Total equity and liabilities | 10/49 | €100,712 | €58,727 | -€41,984 | -41.7% |
| Equity | 10/15 | €3,968 | €3,407 | -€561 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,092 | -€4,653 | -€561 | -13.7% |
| Amounts payable | 17/49 | €96,743 | €55,320 | -€41,423 | -42.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,743 | €54,193 | -€42,551 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €35,000 | €0 | -€35,000 | -100.0% |
| Credit institutions | 430/8 | €35,000 | €0 | -€35,000 | -100.0% |
| Trade debts | 44 | €22,300 | €24,852 | +€2,552 | +11.4% |
| Suppliers | 440/4 | €22,300 | €24,852 | +€2,552 | +11.4% |
| Taxes, remuneration and social security | 45 | €19,443 | €9,341 | -€10,102 | -52.0% |
| Taxes | 450/3 | €13,979 | €3,908 | -€10,071 | -72.0% |
| Remuneration and social security | 454/9 | €5,465 | €5,433 | -€31 | -0.6% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,128 | +€1,128 | |
| Turnover | 70 | €258,183 | €184,534 | -€73,649 | -28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €213,139 | €181,671 | -€31,468 | -14.8% |
| Remuneration, social security and pensions | 62 | €27,734 | €9,797 | -€17,938 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,527 | €1,933 | -€1,595 | -45.2% |
| Other operating charges | 640/8 | €614 | €627 | +€13 | +2.1% |
| Gross operating margin | 9900 | €58,367 | €12,756 | -€45,611 | -78.1% |
| Operating profit (loss) | 9901 | €26,491 | €400 | -€26,092 | -98.5% |
| Financial income | 75/76B | €0 | €2 | +€1 | +705.0% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +705.0% |
| Financial charges | 65/66B | €1,686 | €822 | -€865 | -51.3% |
| Recurring financial charges | 65 | €1,686 | €822 | -€865 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €24,806 | -€420 | -€25,226 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €24,666 | -€561 | -€25,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,666 | -€561 | -€25,227 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.