ALITA 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.
ALITA STUDIO
Largest movements
- Cash +€19,955
up €19,955 (+658%), from €3,031 to €22,986
mainly Other debts (+€15,826) and Receivables within one year (+€13,131)
- Receivables within one year -€13,131
down €13,131 (-39.9%), from €32,910 to €19,779
- Deferred charges and accrued income +€590
up €590 (+213%), from €277 to €867
- Other debts +€15,826
up €15,826 (+319%), from €4,958 to €20,784
- Profit (loss) carried forward -€13,355
down €13,355 (-56.8%), from €23,496 to €10,141
- Tax, wage and social debts +€4,047
up €4,047 (+136%), from €2,977 to €7,024
of which Taxes: +€2,126
- Trade debts +€535
up €535 (+16.9%), from €3,171 to €3,706
- Gross operating margin -€11,650
down €11,650, from €1,691 to -€9,960
- Depreciation -€2,763
down €2,763 (-52.6%), from €5,253 to €2,490
- Taxes +€158
up €158 (+130%), from €121 to €279
- Financial income +€141
up €141 (+2,293%), from €6 to €148
- Other operating charges -€133
down €133 (-22.7%), from €585 to €452
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 | €45,305 | €52,665 | +€7,360 | +16.2% |
| Fixed assets | 21/28 | €9,086 | €9,033 | -€53 | -0.6% |
| Tangible fixed assets | 22/27 | €9,045 | €8,992 | -€53 | -0.6% |
| Furniture and vehicles | 24 | €9,045 | €8,992 | -€53 | -0.6% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €36,218 | €43,632 | +€7,413 | +20.5% |
| Amounts receivable within one year | 40/41 | €32,910 | €19,779 | -€13,131 | -39.9% |
| Trade receivables | 40 | €32,910 | €19,779 | -€13,131 | -39.9% |
| Cash at bank and in hand | 54/58 | €3,031 | €22,986 | +€19,955 | +658% |
| Deferred charges and accrued income | 490/1 | €277 | €867 | +€590 | +213% |
| Total equity and liabilities | 10/49 | €45,305 | €52,665 | +€7,360 | +16.2% |
| Equity | 10/15 | €34,198 | €20,844 | -€13,355 | -39.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,502 | €4,502 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,642 | €2,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,496 | €10,141 | -€13,355 | -56.8% |
| Amounts payable | 17/49 | €11,106 | €31,821 | +€20,715 | +187% |
| Amounts payable within one year | 42/48 | €11,106 | €31,821 | +€20,715 | +187% |
| Financial debts | 43 | - | €306 | +€306 | |
| Credit institutions | 430/8 | - | €306 | +€306 | |
| Trade debts | 44 | €3,171 | €3,706 | +€535 | +16.9% |
| Suppliers | 440/4 | €3,171 | €3,706 | +€535 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,977 | €7,024 | +€4,047 | +136% |
| Taxes | 450/3 | €2,977 | €5,103 | +€2,126 | +71.4% |
| Remuneration and social security | 454/9 | - | €1,921 | +€1,921 | |
| Other amounts payable | 47/48 | €4,958 | €20,784 | +€15,826 | +319% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €2,490 | -€2,763 | -52.6% |
| Other operating charges | 640/8 | €585 | €452 | -€133 | -22.7% |
| Gross operating margin | 9900 | €1,691 | -€9,960 | -€11,650 | |
| Operating profit (loss) | 9901 | -€4,148 | -€12,902 | -€8,755 | -211% |
| Financial income | 75/76B | €6 | €148 | +€141 | +2,293% |
| Recurring financial income | 75 | €6 | €148 | +€141 | +2,293% |
| Financial charges | 65/66B | €224 | €321 | +€96 | +42.9% |
| Recurring financial charges | 65 | €224 | €321 | +€96 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,366 | -€13,075 | -€8,709 | -199% |
| Income taxes | 67/77 | €121 | €279 | +€158 | +130% |
| Profit (loss) for the period | 9904 | -€4,487 | -€13,355 | -€8,867 | -198% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,487 | -€13,355 | -€8,867 | -198% |
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 27 October 2026 via checked.be.