CACTUS STUDIO GRAPHIQUE: 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.
CACTUS STUDIO GRAPHIQUE
Largest movements
- Tangible fixed assets -€6,040
down €6,040 (-71.5%), from €8,452 to €2,412
of which Furniture and vehicles: -€3,639
- Receivables within one year -€1,008
down €1,008 (-52.6%), from €1,917 to €909
- Profit (loss) carried forward -€7,821
down €7,821 (-24.8%), from -€31,596 to -€39,417
- Other debts +€868
up €868 (+3.2%), from €27,535 to €28,404
- Tax, wage and social debts -€281
down €281 (-13.2%), from €2,127 to €1,845
of which Taxes: -€281
- Gross operating margin +€5,119
up €5,119 (+87.9%), from -€5,823 to -€703
- Depreciation -€3,789
down €3,789 (-38.6%), from €9,829 to €6,040
- Other operating charges +€171
up €171 (+25.2%), from €678 to €848
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 | €18,046 | €10,922 | -€7,124 | -39.5% |
| Fixed assets | 21/28 | €8,592 | €2,553 | -€6,040 | -70.3% |
| Tangible fixed assets | 22/27 | €8,452 | €2,412 | -€6,040 | -71.5% |
| Plant, machinery and equipment | 23 | €4,813 | €2,412 | -€2,401 | -49.9% |
| Furniture and vehicles | 24 | €3,639 | €0 | -€3,639 | -100.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €9,454 | €8,369 | -€1,085 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,917 | €909 | -€1,008 | -52.6% |
| Trade receivables | 40 | €1,917 | €909 | -€1,008 | -52.6% |
| Cash at bank and in hand | 54/58 | €6,410 | €6,478 | +€69 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,127 | €982 | -€145 | -12.9% |
| Total equity and liabilities | 10/49 | €18,046 | €10,922 | -€7,124 | -39.5% |
| Equity | 10/15 | -€12,828 | -€20,649 | -€7,821 | -61.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168 | €168 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €168 | €168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,596 | -€39,417 | -€7,821 | -24.8% |
| Amounts payable | 17/49 | €30,874 | €31,571 | +€697 | +2.3% |
| Amounts payable within one year | 42/48 | €30,874 | €31,571 | +€697 | +2.3% |
| Trade debts | 44 | €1,212 | €1,322 | +€110 | +9.1% |
| Suppliers | 440/4 | €1,212 | €1,322 | +€110 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,127 | €1,845 | -€281 | -13.2% |
| Taxes | 450/3 | €1,631 | €1,350 | -€281 | -17.2% |
| Remuneration and social security | 454/9 | €496 | €496 | = | 0.0% |
| Other amounts payable | 47/48 | €27,535 | €28,404 | +€868 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,829 | €6,040 | -€3,789 | -38.6% |
| Other operating charges | 640/8 | €678 | €848 | +€171 | +25.2% |
| Gross operating margin | 9900 | -€5,823 | -€703 | +€5,119 | +87.9% |
| Operating profit (loss) | 9901 | -€16,329 | -€7,591 | +€8,738 | +53.5% |
| Financial income | 75/76B | €3 | €5 | +€2 | +49.7% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +49.7% |
| Financial charges | 65/66B | €90 | €94 | +€4 | +4.0% |
| Recurring financial charges | 65 | €90 | €94 | +€4 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,416 | -€7,680 | +€8,736 | +53.2% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€16,556 | -€7,821 | +€8,734 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,556 | -€7,821 | +€8,734 | +52.8% |
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.