Cidoum 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.
Cidoum Studio
Largest movements
- Cash -€19,256
down €19,256 (-39.9%), from €48,208 to €28,952
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€12,061)
- Receivables within one year +€12,061
new in 2025: €12,061
- Tangible fixed assets +€804
new in 2025: €804
- Deferred charges and accrued income +€787
new in 2025: €787
- Profit (loss) carried forward -€5,530
down €5,530 (-48.2%), from €11,472 to €5,942
- Gross operating margin +€18,519
up €18,519 (+145.3%), from €12,743 to €31,262
- Taxes +€3,740
up €3,740 (+138.5%), from €2,700 to €6,440
- Depreciation -€723
down €723 (-94.9%), from €762 to €39
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 | €48,208 | €42,603 | -€5,605 | -11.6% |
| Fixed assets | 21/28 | - | €804 | +€804 | |
| Tangible fixed assets | 22/27 | - | €804 | +€804 | |
| Furniture and vehicles | 24 | - | €804 | +€804 | |
| Current assets | 29/58 | €48,208 | €41,799 | -€6,409 | -13.3% |
| Amounts receivable within one year | 40/41 | - | €12,061 | +€12,061 | |
| Trade receivables | 40 | - | €12,061 | +€12,061 | |
| Cash at bank and in hand | 54/58 | €48,208 | €28,952 | -€19,256 | -39.9% |
| Deferred charges and accrued income | 490/1 | - | €787 | +€787 | |
| Total equity and liabilities | 10/49 | €48,208 | €42,603 | -€5,605 | -11.6% |
| Equity | 10/15 | €13,472 | €7,942 | -€5,530 | -41.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,472 | €5,942 | -€5,530 | -48.2% |
| Amounts payable | 17/49 | €34,736 | €34,661 | -€75 | -0.2% |
| Amounts payable within one year | 42/48 | €34,736 | €34,661 | -€75 | -0.2% |
| Trade debts | 44 | €883 | €746 | -€137 | -15.5% |
| Suppliers | 440/4 | €883 | €746 | -€137 | -15.5% |
| Taxes, remuneration and social security | 45 | €3,772 | €3,834 | +€62 | +1.6% |
| Taxes | 450/3 | €3,772 | €3,834 | +€62 | +1.6% |
| Other amounts payable | 47/48 | €30,081 | €30,081 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €39 | -€723 | -94.9% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €12,743 | €31,262 | +€18,519 | +145.3% |
| Operating profit (loss) | 9901 | €11,931 | €31,223 | +€19,292 | +161.7% |
| Financial income | 75/76B | €2 | €1 | -€1 | -46.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -46.9% |
| Financial charges | 65/66B | €301 | €314 | +€13 | +4.3% |
| Recurring financial charges | 65 | €297 | €314 | +€18 | +5.9% |
| Non-recurring financial charges | 66B | €4 | - | -€4 | |
| Profit (loss) for the period before taxes | 9903 | €11,632 | €30,909 | +€19,278 | +165.7% |
| Income taxes | 67/77 | €2,700 | €6,440 | +€3,740 | +138.5% |
| Profit (loss) for the period | 9904 | €8,932 | €24,470 | +€15,538 | +174.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,932 | €24,470 | +€15,538 | +174.0% |
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.