BL 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.
BL Studio
Largest movements
- Receivables within one year +€1,613
up €1,613 (+101.6%), from €1,589 to €3,202
of which Trade receivables: +€2,182
- Tangible fixed assets -€415
down €415 (-23.9%), from €1,741 to €1,326
- Profit (loss) carried forward +€740
up €740 (+60.7%), from -€1,218 to -€479
- Trade debts +€535
up €535 (+318.4%), from €168 to €703
- Tax, wage and social debts -€145
down €145 (-18.8%), from €770 to €625
- Accrued charges and deferred income +€67
new in 2025: €67
- Gross operating margin +€1,561
up €1,561 (+240.3%), from €650 to €2,210
- Depreciation -€1,120
down €1,120 (-73.0%), from €1,536 to €415
- Taxes +€625
new in 2025: €625
- Other operating charges +€184
new in 2025: €184
- Financial charges -€86
down €86 (-26.0%), from €332 to €246
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 | €3,384 | €4,580 | +€1,197 | +35.4% |
| Fixed assets | 21/28 | €1,791 | €1,376 | -€415 | -23.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,741 | €1,326 | -€415 | -23.9% |
| Furniture and vehicles | 24 | €1,741 | €1,326 | -€415 | -23.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,592 | €3,204 | +€1,612 | +101.2% |
| Amounts receivable within one year | 40/41 | €1,589 | €3,202 | +€1,613 | +101.6% |
| Trade receivables | 40 | €1,019 | €3,202 | +€2,182 | +214.1% |
| Other amounts receivable | 41 | €569 | - | -€569 | |
| Cash at bank and in hand | 54/58 | €4 | €3 | -€1 | -32.7% |
| Total equity and liabilities | 10/49 | €3,384 | €4,580 | +€1,197 | +35.4% |
| Equity | 10/15 | €1,782 | €2,521 | +€740 | +41.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,218 | -€479 | +€740 | +60.7% |
| Amounts payable | 17/49 | €1,602 | €2,059 | +€457 | +28.5% |
| Amounts payable after more than one year | 17 | €665 | €665 | = | 0.0% |
| Other amounts payable | 178/9 | €665 | €665 | = | 0.0% |
| Amounts payable within one year | 42/48 | €938 | €1,328 | +€390 | +41.6% |
| Trade debts | 44 | €168 | €703 | +€535 | +318.4% |
| Suppliers | 440/4 | €168 | €703 | +€535 | +318.4% |
| Taxes, remuneration and social security | 45 | €770 | €625 | -€145 | -18.8% |
| Taxes | 450/3 | €770 | €625 | -€145 | -18.8% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,536 | €415 | -€1,120 | -73.0% |
| Other operating charges | 640/8 | - | €184 | +€184 | |
| Gross operating margin | 9900 | €650 | €2,210 | +€1,561 | +240.3% |
| Operating profit (loss) | 9901 | -€886 | €1,610 | +€2,497 | |
| Financial charges | 65/66B | €332 | €246 | -€86 | -26.0% |
| Recurring financial charges | 65 | €332 | €246 | -€86 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,218 | €1,365 | +€2,583 | |
| Income taxes | 67/77 | - | €625 | +€625 | |
| Profit (loss) for the period | 9904 | -€1,218 | €740 | +€1,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,218 | €740 | +€1,958 |
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 9 October 2026 via checked.be.