Bau 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.
Bau Studio
Largest movements
- Receivables within one year -€18,846
down €18,846 (-36.9%), from €51,126 to €32,280
of which Trade receivables: -€19,103
- Cash +€10,556
up €10,556 (+10.5%), from €100,519 to €111,075
mainly Other debts (+€59,951) and Receivables within one year (+€18,846)
- Tangible fixed assets -€5,662
down €5,662 (-5.7%), from €98,800 to €93,138
of which Land and buildings: -€8,427
- Other debts +€59,951
up €59,951 (+6800.4%), from €882 to €60,833
- Profit (loss) carried forward -€59,472
down €59,472 (-39.8%), from €149,486 to €90,014
- Debts after one year -€8,059
down €8,059 (-8.4%), from €95,620 to €87,561
- Tax, wage and social debts -€5,875
down €5,875 (-43.6%), from €13,473 to €7,598
of which Remuneration and social security: -€2,987
- Gross operating margin -€6,918
down €6,918 (-20.9%), from €33,131 to €26,213
- Depreciation -€952
down €952 (-7.8%), from €12,154 to €11,202
- Financial charges +€859
up €859 (+50.5%), from €1,699 to €2,557
- Staff costs -€518
down €518 (-4.1%), from €12,660 to €12,142
- Financial income +€395
up €395 (+50.7%), from €777 to €1,172
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 | €317,840 | €303,643 | -€14,197 | -4.5% |
| Fixed assets | 21/28 | €162,900 | €157,238 | -€5,662 | -3.5% |
| Tangible fixed assets | 22/27 | €98,800 | €93,138 | -€5,662 | -5.7% |
| Land and buildings | 22 | €94,998 | €86,571 | -€8,427 | -8.9% |
| Furniture and vehicles | 24 | €2,840 | €3,841 | +€1,000 | +35.2% |
| Other tangible fixed assets | 26 | €962 | €2,727 | +€1,764 | +183.4% |
| Financial fixed assets | 28 | €64,100 | €64,100 | = | 0.0% |
| Current assets | 29/58 | €154,940 | €146,405 | -€8,536 | -5.5% |
| Amounts receivable within one year | 40/41 | €51,126 | €32,280 | -€18,846 | -36.9% |
| Trade receivables | 40 | €31,126 | €12,023 | -€19,103 | -61.4% |
| Other amounts receivable | 41 | €20,000 | €20,257 | +€257 | +1.3% |
| Cash at bank and in hand | 54/58 | €100,519 | €111,075 | +€10,556 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,295 | €3,049 | -€245 | -7.4% |
| Total equity and liabilities | 10/49 | €317,840 | €303,643 | -€14,197 | -4.5% |
| Equity | 10/15 | €194,286 | €134,316 | -€59,969 | -30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,200 | €25,702 | -€498 | -1.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €24,340 | €23,842 | -€498 | -2.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,486 | €90,014 | -€59,472 | -39.8% |
| Provisions and deferred taxes | 16 | €1,947 | €1,781 | -€166 | -8.5% |
| Deferred taxes | 168 | €1,947 | €1,781 | -€166 | -8.5% |
| Amounts payable | 17/49 | €121,608 | €167,546 | +€45,938 | +37.8% |
| Amounts payable after more than one year | 17 | €95,620 | €87,561 | -€8,059 | -8.4% |
| Financial debts | 170/4 | €95,620 | €87,561 | -€8,059 | -8.4% |
| Amounts payable within one year | 42/48 | €25,287 | €79,370 | +€54,082 | +213.9% |
| Current portion of amounts payable after more than one year | 42 | €7,964 | €8,726 | +€762 | +9.6% |
| Trade debts | 44 | €2,969 | €2,213 | -€756 | -25.5% |
| Suppliers | 440/4 | €2,969 | €2,213 | -€756 | -25.5% |
| Taxes, remuneration and social security | 45 | €13,473 | €7,598 | -€5,875 | -43.6% |
| Taxes | 450/3 | €8,222 | €5,335 | -€2,888 | -35.1% |
| Remuneration and social security | 454/9 | €5,250 | €2,263 | -€2,987 | -56.9% |
| Other amounts payable | 47/48 | €882 | €60,833 | +€59,951 | +6800.4% |
| Accrued charges and deferred income | 492/3 | €701 | €616 | -€85 | -12.2% |
| Remuneration, social security and pensions | 62 | €12,660 | €12,142 | -€518 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,154 | €11,202 | -€952 | -7.8% |
| Other operating charges | 640/8 | €1,695 | €1,359 | -€336 | -19.8% |
| Gross operating margin | 9900 | €33,131 | €26,213 | -€6,918 | -20.9% |
| Operating profit (loss) | 9901 | €6,622 | €1,510 | -€5,112 | -77.2% |
| Financial income | 75/76B | €777 | €1,172 | +€395 | +50.7% |
| Recurring financial income | 75 | €777 | €1,172 | +€395 | +50.7% |
| Financial charges | 65/66B | €1,699 | €2,557 | +€859 | +50.5% |
| Recurring financial charges | 65 | €1,699 | €2,557 | +€859 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €5,700 | €124 | -€5,576 | -97.8% |
| Transfer from deferred taxes | 780 | €166 | €166 | = | 0.0% |
| Income taxes | 67/77 | €193 | €260 | +€67 | +34.7% |
| Profit (loss) for the period | 9904 | €5,673 | €31 | -€5,643 | -99.5% |
| Transfer from tax-exempt reserves | 789 | €498 | €498 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,171 | €528 | -€5,643 | -91.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.