Bostyn 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.
Bostyn Studio
Largest movements
- Cash +€20,561
up €20,561 (+218.8%), from €9,399 to €29,961
mainly Receivables within one year (+€12,932) and Net result for the year (+€8,705)
- Receivables within one year -€12,932
down €12,932 (-35.8%), from €36,100 to €23,168
- Tangible fixed assets -€1,421
down €1,421 (-54.5%), from €2,610 to €1,189
- Advances received -€12,792
no longer reported in 2025 (was €12,792)
- Reserves +€8,705
up €8,705 (+95.7%), from €9,100 to €17,804
- Trade debts +€8,301
up €8,301 (+143.2%), from €5,795 to €14,096
- Tax, wage and social debts +€3,550
up €3,550 (+36.9%), from €9,617 to €13,167
- Other debts -€2,019
down €2,019 (-91.2%), from €2,213 to €194
- Gross operating margin -€370
down €370 (-2.3%), from €16,059 to €15,689
- Financial charges -€169
down €169 (-36.5%), from €463 to €294
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 | €49,024 | €54,768 | +€5,744 | +11.7% |
| Fixed assets | 21/28 | €2,610 | €1,189 | -€1,421 | -54.5% |
| Tangible fixed assets | 22/27 | €2,610 | €1,189 | -€1,421 | -54.5% |
| Plant, machinery and equipment | 23 | €2,610 | €1,189 | -€1,421 | -54.5% |
| Current assets | 29/58 | €46,414 | €53,579 | +€7,165 | +15.4% |
| Amounts receivable within one year | 40/41 | €36,100 | €23,168 | -€12,932 | -35.8% |
| Trade receivables | 40 | €36,100 | €23,168 | -€12,932 | -35.8% |
| Cash at bank and in hand | 54/58 | €9,399 | €29,961 | +€20,561 | +218.8% |
| Deferred charges and accrued income | 490/1 | €915 | €451 | -€465 | -50.8% |
| Total equity and liabilities | 10/49 | €49,024 | €54,768 | +€5,744 | +11.7% |
| Equity | 10/15 | €18,606 | €27,311 | +€8,705 | +46.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,100 | €17,804 | +€8,705 | +95.7% |
| Distributable reserves | 133 | €9,100 | €17,804 | +€8,705 | +95.7% |
| Profit (loss) carried forward | 14 | €3,306 | €3,306 | = | 0.0% |
| Amounts payable | 17/49 | €30,418 | €27,457 | -€2,961 | -9.7% |
| Amounts payable within one year | 42/48 | €30,418 | €27,457 | -€2,961 | -9.7% |
| Trade debts | 44 | €5,795 | €14,096 | +€8,301 | +143.2% |
| Suppliers | 440/4 | €5,795 | €14,096 | +€8,301 | +143.2% |
| Advances received on contracts in progress | 46 | €12,792 | - | -€12,792 | |
| Taxes, remuneration and social security | 45 | €9,617 | €13,167 | +€3,550 | +36.9% |
| Taxes | 450/3 | €9,617 | €13,167 | +€3,550 | +36.9% |
| Other amounts payable | 47/48 | €2,213 | €194 | -€2,019 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €1,421 | +€20 | +1.4% |
| Other operating charges | 640/8 | €457 | €558 | +€101 | +22.0% |
| Gross operating margin | 9900 | €16,059 | €15,689 | -€370 | -2.3% |
| Operating profit (loss) | 9901 | €14,200 | €13,709 | -€491 | -3.5% |
| Financial charges | 65/66B | €463 | €294 | -€169 | -36.5% |
| Recurring financial charges | 65 | €463 | €294 | -€169 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €13,737 | €13,415 | -€322 | -2.3% |
| Income taxes | 67/77 | €4,637 | €4,710 | +€73 | +1.6% |
| Profit (loss) for the period | 9904 | €9,100 | €8,705 | -€395 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,100 | €8,705 | -€395 | -4.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.