AND 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.
AND Studio
Largest movements
- Cash +€49,587
up €49,587 (+138.2%), from €35,888 to €85,475
mainly Net result for the year (+€33,768) and Receivables within one year (+€19,285)
- Receivables within one year -€19,285
down €19,285 (-97.8%), from €19,721 to €436
of which Trade receivables: -€19,721
- Profit (loss) carried forward +€33,768
up €33,768 (+100.8%), from €33,514 to €67,281
- Other debts -€9,054
down €9,054 (-98.3%), from €9,210 to €156
- Tax, wage and social debts +€6,072
up €6,072 (+67.0%), from €9,060 to €15,131
- Taxes -€1,500
down €1,500 (-13.4%), from €11,211 to €9,711
- Gross operating margin -€1,030
down €1,030 (-2.3%), from €45,115 to €44,085
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 | €55,669 | €85,971 | +€30,302 | +54.4% |
| Current assets | 29/58 | €55,669 | €85,971 | +€30,302 | +54.4% |
| Amounts receivable within one year | 40/41 | €19,721 | €436 | -€19,285 | -97.8% |
| Trade receivables | 40 | €19,721 | - | -€19,721 | |
| Other amounts receivable | 41 | - | €436 | +€436 | |
| Cash at bank and in hand | 54/58 | €35,888 | €85,475 | +€49,587 | +138.2% |
| Deferred charges and accrued income | 490/1 | €60 | €60 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,669 | €85,971 | +€30,302 | +54.4% |
| Equity | 10/15 | €36,514 | €70,281 | +€33,768 | +92.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,514 | €67,281 | +€33,768 | +100.8% |
| Amounts payable | 17/49 | €19,155 | €15,690 | -€3,465 | -18.1% |
| Amounts payable within one year | 42/48 | €19,155 | €15,690 | -€3,465 | -18.1% |
| Trade debts | 44 | €886 | €403 | -€483 | -54.5% |
| Suppliers | 440/4 | €886 | €403 | -€483 | -54.5% |
| Taxes, remuneration and social security | 45 | €9,060 | €15,131 | +€6,072 | +67.0% |
| Taxes | 450/3 | €9,060 | €15,131 | +€6,072 | +67.0% |
| Other amounts payable | 47/48 | €9,210 | €156 | -€9,054 | -98.3% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €45,115 | €44,085 | -€1,030 | -2.3% |
| Operating profit (loss) | 9901 | €44,728 | €43,565 | -€1,163 | -2.6% |
| Financial charges | 65/66B | €4 | €87 | +€83 | +2209.6% |
| Recurring financial charges | 65 | €4 | €87 | +€83 | +2209.6% |
| Profit (loss) for the period before taxes | 9903 | €44,724 | €43,478 | -€1,246 | -2.8% |
| Income taxes | 67/77 | €11,211 | €9,711 | -€1,500 | -13.4% |
| Profit (loss) for the period | 9904 | €33,514 | €33,768 | +€254 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,514 | €33,768 | +€254 | +0.8% |
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 12 October 2026 via checked.be.