Concept 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.
Concept Studio
Largest movements
- Cash +€37,855
up €37,855 (+409%), from €9,252 to €47,107
mainly Net result for the year (+€27,062) and Receivables within one year (+€16,259)
- Receivables within one year -€16,259
down €16,259 (-63.3%), from €25,666 to €9,407
- Tangible fixed assets -€10,002
down €10,002 (-18.4%), from €54,476 to €44,474
of which Furniture and vehicles: -€11,747
- Deferred charges and accrued income +€7,803
up €7,803 (+1,903%), from €410 to €8,213
- Reserves +€25,362
up €25,362 (+119%), from €21,246 to €46,608
- Debts after one year -€10,411
down €10,411 (-24.5%), from €42,575 to €32,165
- Tax, wage and social debts +€5,019
up €5,019 (+51.9%), from €9,679 to €14,698
of which Taxes: +€5,874
- Other debts -€2,232
down €2,232 (-56.8%), from €3,932 to €1,700
- Trade debts +€1,202
up €1,202 (+288%), from €417 to €1,619
- Gross operating margin +€19,407
up €19,407 (+60.2%), from €32,240 to €51,647
- Depreciation +€9,634
up €9,634 (+397%), from €2,424 to €12,058
- Financial charges +€3,548
up €3,548 (+820%), from €433 to €3,981
- Taxes +€1,916
up €1,916 (+31.9%), from €6,000 to €7,916
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.
Derived cash bridge
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 | €89,804 | €109,201 | +€19,398 | +21.6% |
| Fixed assets | 21/28 | €54,476 | €44,474 | -€10,002 | -18.4% |
| Tangible fixed assets | 22/27 | €54,476 | €44,474 | -€10,002 | -18.4% |
| Plant, machinery and equipment | 23 | - | €1,746 | +€1,746 | |
| Furniture and vehicles | 24 | €54,476 | €42,729 | -€11,747 | -21.6% |
| Current assets | 29/58 | €35,328 | €64,727 | +€29,400 | +83.2% |
| Amounts receivable within one year | 40/41 | €25,666 | €9,407 | -€16,259 | -63.3% |
| Trade receivables | 40 | €25,666 | €9,407 | -€16,259 | -63.3% |
| Cash at bank and in hand | 54/58 | €9,252 | €47,107 | +€37,855 | +409% |
| Deferred charges and accrued income | 490/1 | €410 | €8,213 | +€7,803 | +1,903% |
| Total equity and liabilities | 10/49 | €89,804 | €109,201 | +€19,398 | +21.6% |
| Equity | 10/15 | €23,246 | €48,608 | +€25,362 | +109% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,246 | €46,608 | +€25,362 | +119% |
| Distributable reserves | 133 | €21,246 | €46,608 | +€25,362 | +119% |
| Amounts payable | 17/49 | €66,557 | €60,593 | -€5,964 | -9.0% |
| Amounts payable after more than one year | 17 | €42,575 | €32,165 | -€10,411 | -24.5% |
| Financial debts | 170/4 | €42,575 | €32,165 | -€10,411 | -24.5% |
| Amounts payable within one year | 42/48 | €23,982 | €28,428 | +€4,446 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €9,954 | €10,411 | +€457 | +4.6% |
| Trade debts | 44 | €417 | €1,619 | +€1,202 | +288% |
| Suppliers | 440/4 | €417 | €1,619 | +€1,202 | +288% |
| Taxes, remuneration and social security | 45 | €9,679 | €14,698 | +€5,019 | +51.9% |
| Taxes | 450/3 | €7,643 | €13,517 | +€5,874 | +76.8% |
| Remuneration and social security | 454/9 | €2,036 | €1,181 | -€855 | -42.0% |
| Other amounts payable | 47/48 | €3,932 | €1,700 | -€2,232 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €12,058 | +€9,634 | +397% |
| Other operating charges | 640/8 | €437 | €706 | +€268 | +61.3% |
| Gross operating margin | 9900 | €32,240 | €51,647 | +€19,407 | +60.2% |
| Operating profit (loss) | 9901 | €29,378 | €38,883 | +€9,505 | +32.4% |
| Financial income | 75/76B | €1 | €76 | +€75 | +7,100% |
| Recurring financial income | 75 | €1 | €76 | +€75 | +7,100% |
| Financial charges | 65/66B | €433 | €3,981 | +€3,548 | +820% |
| Recurring financial charges | 65 | €433 | €3,981 | +€3,548 | +820% |
| Profit (loss) for the period before taxes | 9903 | €28,946 | €34,978 | +€6,031 | +20.8% |
| Income taxes | 67/77 | €6,000 | €7,916 | +€1,916 | +31.9% |
| Profit (loss) for the period | 9904 | €22,946 | €27,062 | +€4,116 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,946 | €27,062 | +€4,116 | +17.9% |
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 22 October 2026 via checked.be.