BeAr 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.
BeAr Studio
Largest movements
- Cash +€4,502
up €4,502 (+96.9%), from €4,646 to €9,149
mainly Depreciation (+€3,726) and Net result for the year (+€2,759)
- Tangible fixed assets -€3,726
down €3,726 (-53.3%), from €6,995 to €3,269
of which Furniture and vehicles: -€3,475
- Deferred charges and accrued income -€2,711
down €2,711 (-28.7%), from €9,453 to €6,742
- Receivables within one year +€1,500
up €1,500 (+10.4%), from €14,365 to €15,865
- Tax, wage and social debts -€5,758
down €5,758 (-59.0%), from €9,758 to €4,001
of which Remuneration and social security: -€3,800
- Other debts +€1,748
up €1,748 (+149.9%), from €1,166 to €2,915
- Profit (loss) carried forward +€1,679
up €1,679, from -€1,679 to €0
- Accrued charges and deferred income +€1,100
new in 2026: €1,100
- Reserves +€1,081
up €1,081 (+5.6%), from €19,423 to €20,504
- Gross operating margin +€4,217
up €4,217 (+81.0%), from €5,206 to €9,422
- Taxes +€489
up €489 (+288.4%), from €170 to €658
- Depreciation -€461
down €461 (-11.0%), from €4,187 to €3,726
- Financial charges -€265
down €265 (-14.5%), from €1,822 to €1,558
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,460 | €35,024 | -€435 | -1.2% |
| Fixed assets | 21/28 | €6,995 | €3,269 | -€3,726 | -53.3% |
| Tangible fixed assets | 22/27 | €6,995 | €3,269 | -€3,726 | -53.3% |
| Plant, machinery and equipment | 23 | €2,266 | €2,015 | -€251 | -11.1% |
| Furniture and vehicles | 24 | €4,729 | €1,254 | -€3,475 | -73.5% |
| Current assets | 29/58 | €28,465 | €31,755 | +€3,291 | +11.6% |
| Amounts receivable within one year | 40/41 | €14,365 | €15,865 | +€1,500 | +10.4% |
| Trade receivables | 40 | €14,365 | €15,865 | +€1,500 | +10.4% |
| Cash at bank and in hand | 54/58 | €4,646 | €9,149 | +€4,502 | +96.9% |
| Deferred charges and accrued income | 490/1 | €9,453 | €6,742 | -€2,711 | -28.7% |
| Total equity and liabilities | 10/49 | €35,460 | €35,024 | -€435 | -1.2% |
| Equity | 10/15 | €22,745 | €25,504 | +€2,759 | +12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,423 | €20,504 | +€1,081 | +5.6% |
| Distributable reserves | 133 | €19,423 | €20,504 | +€1,081 | +5.6% |
| Profit (loss) carried forward | 14 | -€1,679 | €0 | +€1,679 | |
| Amounts payable | 17/49 | €12,715 | €9,520 | -€3,195 | -25.1% |
| Amounts payable within one year | 42/48 | €12,715 | €8,420 | -€4,295 | -33.8% |
| Trade debts | 44 | €1,790 | €1,505 | -€285 | -15.9% |
| Suppliers | 440/4 | €1,790 | €1,505 | -€285 | -15.9% |
| Taxes, remuneration and social security | 45 | €9,758 | €4,001 | -€5,758 | -59.0% |
| Taxes | 450/3 | €5,958 | €4,001 | -€1,958 | -32.9% |
| Remuneration and social security | 454/9 | €3,800 | €0 | -€3,800 | -100.0% |
| Other amounts payable | 47/48 | €1,166 | €2,915 | +€1,748 | +149.9% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €3,726 | -€461 | -11.0% |
| Other operating charges | 640/8 | €745 | €721 | -€24 | -3.3% |
| Gross operating margin | 9900 | €5,206 | €9,422 | +€4,217 | +81.0% |
| Operating profit (loss) | 9901 | €273 | €4,976 | +€4,702 | +1721.3% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100.0% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100.0% |
| Financial charges | 65/66B | €1,822 | €1,558 | -€265 | -14.5% |
| Recurring financial charges | 65 | €1,822 | €1,558 | -€265 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,509 | €3,418 | +€4,927 | |
| Income taxes | 67/77 | €170 | €658 | +€489 | +288.4% |
| Profit (loss) for the period | 9904 | -€1,679 | €2,759 | +€4,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,679 | €2,759 | +€4,438 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.