Big Bear 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.
Big Bear Studio
Largest movements
- Cash +€74,766
up €74,766 (+409.4%), from €18,263 to €93,029
mainly Debts after one year (+€50,000) and Contributions, distributions and other (+€50,000)
- Stocks and contracts -€21,373
no longer reported in 2025 (was €21,373)
- Tangible fixed assets +€19,351
up €19,351 (+35.5%), from €54,487 to €73,838
of which Plant, machinery and equipment: +€11,359
- Receivables within one year +€13,035
up €13,035 (+134.4%), from €9,699 to €22,734
of which Other amounts receivable: +€8,638
- Contributions +€50,000
up €50,000 (+1250.0%), from €4,000 to €54,000
- Debts after one year +€50,000
up €50,000 (+90.9%), from €55,000 to €105,000
- Advances received -€20,803
no longer reported in 2025 (was €20,803)
- Reserves +€5,930
up €5,930 (+54.3%), from €10,919 to €16,849
- Trade debts +€5,333
up €5,333 (+62.9%), from €8,483 to €13,816
- Gross operating margin +€18,598
up €18,598 (+387.9%), from €4,794 to €23,392
- Depreciation +€7,210
up €7,210 (+192.6%), from €3,743 to €10,953
- Financial charges +€2,376
up €2,376 (+673.1%), from €353 to €2,729
- Other operating charges +€2,071
up €2,071 (+324.6%), from €638 to €2,709
- Taxes +€1,071
new in 2025: €1,071
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 | €109,034 | €196,989 | +€87,955 | +80.7% |
| Fixed assets | 21/28 | €55,462 | €75,350 | +€19,888 | +35.9% |
| Tangible fixed assets | 22/27 | €54,487 | €73,838 | +€19,351 | +35.5% |
| Plant, machinery and equipment | 23 | €48,109 | €59,468 | +€11,359 | +23.6% |
| Furniture and vehicles | 24 | €3,562 | €7,230 | +€3,668 | +103.0% |
| Other tangible fixed assets | 26 | €2,816 | €7,140 | +€4,324 | +153.6% |
| Financial fixed assets | 28 | €975 | €1,512 | +€537 | +55.1% |
| Current assets | 29/58 | €53,572 | €121,639 | +€68,067 | +127.1% |
| Stocks and contracts in progress | 3 | €21,373 | - | -€21,373 | |
| Contracts in progress | 37 | €21,373 | - | -€21,373 | |
| Amounts receivable within one year | 40/41 | €9,699 | €22,734 | +€13,035 | +134.4% |
| Trade receivables | 40 | €3,818 | €8,215 | +€4,397 | +115.2% |
| Other amounts receivable | 41 | €5,881 | €14,519 | +€8,638 | +146.9% |
| Cash at bank and in hand | 54/58 | €18,263 | €93,029 | +€74,766 | +409.4% |
| Deferred charges and accrued income | 490/1 | €4,237 | €5,876 | +€1,639 | +38.7% |
| Total equity and liabilities | 10/49 | €109,034 | €196,989 | +€87,955 | +80.7% |
| Equity | 10/15 | €14,919 | €70,849 | +€55,930 | +374.9% |
| Contributions | 10/11 | €4,000 | €54,000 | +€50,000 | +1250.0% |
| Reserves | 13 | €10,919 | €16,849 | +€5,930 | +54.3% |
| Distributable reserves | 133 | €10,919 | €16,849 | +€5,930 | +54.3% |
| Amounts payable | 17/49 | €94,115 | €126,140 | +€32,025 | +34.0% |
| Amounts payable after more than one year | 17 | €55,000 | €105,000 | +€50,000 | +90.9% |
| Other amounts payable | 178/9 | €55,000 | €105,000 | +€50,000 | +90.9% |
| Amounts payable within one year | 42/48 | €39,010 | €21,035 | -€17,975 | -46.1% |
| Financial debts | 43 | €3,817 | €2,436 | -€1,381 | -36.2% |
| Credit institutions | 430/8 | €3,817 | €2,436 | -€1,381 | -36.2% |
| Trade debts | 44 | €8,483 | €13,816 | +€5,333 | +62.9% |
| Suppliers | 440/4 | €8,483 | €13,816 | +€5,333 | +62.9% |
| Advances received on contracts in progress | 46 | €20,803 | - | -€20,803 | |
| Taxes, remuneration and social security | 45 | - | €1,071 | +€1,071 | |
| Taxes | 450/3 | - | €1,071 | +€1,071 | |
| Other amounts payable | 47/48 | €5,907 | €3,712 | -€2,195 | -37.2% |
| Accrued charges and deferred income | 492/3 | €105 | €105 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €10,953 | +€7,210 | +192.6% |
| Other operating charges | 640/8 | €638 | €2,709 | +€2,071 | +324.6% |
| Gross operating margin | 9900 | €4,794 | €23,392 | +€18,598 | +387.9% |
| Operating profit (loss) | 9901 | €413 | €9,730 | +€9,317 | +2255.9% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €353 | €2,729 | +€2,376 | +673.1% |
| Recurring financial charges | 65 | €353 | €2,729 | +€2,376 | +673.1% |
| Profit (loss) for the period before taxes | 9903 | €69 | €7,001 | +€6,932 | +10046.4% |
| Income taxes | 67/77 | - | €1,071 | +€1,071 | |
| Profit (loss) for the period | 9904 | €69 | €5,930 | +€5,861 | +8494.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69 | €5,930 | +€5,861 | +8494.2% |
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.