BE YOU 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.
BE YOU STUDIO
Largest movements
- Cash +€7,564
up €7,564 (+24.8%), from €30,542 to €38,107
mainly Net result for the year (+€16,113) and Depreciation (+€13,179)
- Tangible fixed assets -€6,231
down €6,231 (-3.3%), from €189,666 to €183,435
of which Other tangible fixed assets: -€11,801
- Profit (loss) carried forward +€16,113
up €16,113, from -€5,347 to €10,766
- Debts after one year -€13,320
down €13,320 (-11.2%), from €119,317 to €105,998
- Other debts -€5,918
down €5,918 (-25.4%), from €23,292 to €17,374
- Gross operating margin +€11,941
up €11,941 (+37.8%), from €31,560 to €43,501
- Taxes +€6,076
up €6,076 (+1768.4%), from €344 to €6,420
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 | €224,525 | €227,235 | +€2,709 | +1.2% |
| Fixed assets | 21/28 | €189,716 | €183,485 | -€6,231 | -3.3% |
| Tangible fixed assets | 22/27 | €189,666 | €183,435 | -€6,231 | -3.3% |
| Plant, machinery and equipment | 23 | €693 | €6,262 | +€5,570 | +804.1% |
| Other tangible fixed assets | 26 | €188,973 | €177,173 | -€11,801 | -6.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €34,809 | €43,750 | +€8,941 | +25.7% |
| Amounts receivable within one year | 40/41 | €3,268 | €5,423 | +€2,155 | +65.9% |
| Trade receivables | 40 | €3,268 | €843 | -€2,425 | -74.2% |
| Other amounts receivable | 41 | - | €4,580 | +€4,580 | |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,542 | €38,107 | +€7,564 | +24.8% |
| Deferred charges and accrued income | 490/1 | €999 | €220 | -€779 | -78.0% |
| Total equity and liabilities | 10/49 | €224,525 | €227,235 | +€2,709 | +1.2% |
| Equity | 10/15 | €13,253 | €29,366 | +€16,113 | +121.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,347 | €10,766 | +€16,113 | |
| Amounts payable | 17/49 | €211,272 | €197,869 | -€13,403 | -6.3% |
| Amounts payable after more than one year | 17 | €119,317 | €105,998 | -€13,320 | -11.2% |
| Financial debts | 170/4 | €119,317 | €105,998 | -€13,320 | -11.2% |
| Amounts payable within one year | 42/48 | €39,842 | €37,493 | -€2,350 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €12,814 | €14,588 | +€1,774 | +13.8% |
| Trade debts | 44 | €1,250 | €2,406 | +€1,156 | +92.4% |
| Suppliers | 440/4 | €1,250 | €2,406 | +€1,156 | +92.4% |
| Taxes, remuneration and social security | 45 | €2,486 | €3,125 | +€639 | +25.7% |
| Taxes | 450/3 | €2,486 | €3,125 | +€639 | +25.7% |
| Other amounts payable | 47/48 | €23,292 | €17,374 | -€5,918 | -25.4% |
| Accrued charges and deferred income | 492/3 | €52,113 | €54,379 | +€2,266 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,829 | €13,179 | +€350 | +2.7% |
| Other operating charges | 640/8 | €1,885 | €1,701 | -€184 | -9.8% |
| Gross operating margin | 9900 | €31,560 | €43,501 | +€11,941 | +37.8% |
| Operating profit (loss) | 9901 | €16,846 | €28,621 | +€11,775 | +69.9% |
| Financial income | 75/76B | €20 | €246 | +€226 | +1122.8% |
| Recurring financial income | 75 | €20 | €246 | +€226 | +1122.8% |
| Financial charges | 65/66B | €6,097 | €6,334 | +€237 | +3.9% |
| Recurring financial charges | 65 | €6,097 | €6,334 | +€237 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €10,769 | €22,533 | +€11,764 | +109.2% |
| Income taxes | 67/77 | €344 | €6,420 | +€6,076 | +1768.4% |
| Profit (loss) for the period | 9904 | €10,425 | €16,113 | +€5,688 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,425 | €16,113 | +€5,688 | +54.6% |
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.