Boukan 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.
Boukan Studio
Largest movements
- Cash +€12,840
up €12,840 (+78.7%), from €16,317 to €29,157
mainly Net result for the year (+€23,202) and Depreciation (+€3,856)
- Receivables within one year +€5,645
up €5,645 (+10.3%), from €54,542 to €60,187
of which Trade receivables: +€8,600
- Intangible fixed assets -€2,490
down €2,490 (-35.0%), from €7,117 to €4,627
- Profit (loss) carried forward +€23,202
up €23,202 (+180.2%), from €12,873 to €36,075
- Trade debts -€3,805
down €3,805 (-6.5%), from €58,696 to €54,891
- Tax, wage and social debts -€1,814
down €1,814 (-32.1%), from €5,643 to €3,829
of which Remuneration and social security: -€1,814
- Other debts -€1,666
down €1,666 (-100.0%), from €1,666 to €0
- Gross operating margin +€40,749
up €40,749 (+172.6%), from €23,614 to €64,362
- Staff costs +€25,112
up €25,112 (+541.0%), from €4,642 to €29,755
- Taxes +€3,561
up €3,561 (+93.0%), from €3,829 to €7,390
- Depreciation +€3,337
up €3,337 (+642.5%), from €519 to €3,856
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 | €81,878 | €97,795 | +€15,917 | +19.4% |
| Fixed assets | 21/28 | €10,179 | €7,686 | -€2,493 | -24.5% |
| Intangible fixed assets | 21 | €7,117 | €4,627 | -€2,490 | -35.0% |
| Tangible fixed assets | 22/27 | €3,061 | €3,059 | -€3 | -0.1% |
| Plant, machinery and equipment | 23 | €3,061 | €3,059 | -€3 | -0.1% |
| Current assets | 29/58 | €71,700 | €90,109 | +€18,409 | +25.7% |
| Amounts receivable within one year | 40/41 | €54,542 | €60,187 | +€5,645 | +10.3% |
| Trade receivables | 40 | €44,316 | €52,916 | +€8,600 | +19.4% |
| Other amounts receivable | 41 | €10,226 | €7,270 | -€2,956 | -28.9% |
| Cash at bank and in hand | 54/58 | €16,317 | €29,157 | +€12,840 | +78.7% |
| Deferred charges and accrued income | 490/1 | €840 | €765 | -€76 | -9.0% |
| Total equity and liabilities | 10/49 | €81,878 | €97,795 | +€15,917 | +19.4% |
| Equity | 10/15 | €15,873 | €39,075 | +€23,202 | +146.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,873 | €36,075 | +€23,202 | +180.2% |
| Amounts payable | 17/49 | €66,005 | €58,720 | -€7,285 | -11.0% |
| Amounts payable within one year | 42/48 | €66,005 | €58,720 | -€7,285 | -11.0% |
| Trade debts | 44 | €58,696 | €54,891 | -€3,805 | -6.5% |
| Suppliers | 440/4 | €58,696 | €54,891 | -€3,805 | -6.5% |
| Taxes, remuneration and social security | 45 | €5,643 | €3,829 | -€1,814 | -32.1% |
| Taxes | 450/3 | €3,829 | €3,829 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,814 | €0 | -€1,814 | -100.0% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,642 | €29,755 | +€25,112 | +541.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €3,856 | +€3,337 | +642.5% |
| Gross operating margin | 9900 | €23,614 | €64,362 | +€40,749 | +172.6% |
| Operating profit (loss) | 9901 | €18,452 | €30,751 | +€12,299 | +66.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €83 | €159 | +€76 | +91.2% |
| Recurring financial charges | 65 | €83 | €159 | +€76 | +91.2% |
| Profit (loss) for the period before taxes | 9903 | €18,369 | €30,592 | +€12,224 | +66.5% |
| Income taxes | 67/77 | €3,829 | €7,390 | +€3,561 | +93.0% |
| Profit (loss) for the period | 9904 | €14,539 | €23,202 | +€8,662 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,539 | €23,202 | +€8,662 | +59.6% |
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 8 October 2026 via checked.be.