D-STUDIO SERVICES: 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.
D-STUDIO SERVICES
Largest movements
- Tangible fixed assets -€93,750
down €93,750 (-5.5%), from €1.7m to €1.6m
- Cash -€68,933
down €68,933 (-98.2%), from €70,204 to €1,271
mainly Debts after one year (-€222,384) and Trade debts (-€4,246)
- Deferred charges and accrued income -€28,748
no longer reported in 2024 (was €28,748)
- Debts after one year -€222,384
down €222,384 (-14.8%), from €1.5m to €1.3m
- Reserves +€27,540
up €27,540 (+11.5%), from €239,428 to €266,969
of which Distributable reserves: +€26,539
- Other operating charges -€10,013
down €10,013 (-89.8%), from €11,144 to €1,131
- Taxes +€3,370
up €3,370 (+46.6%), from €7,238 to €10,608
- Financial charges -€1,805
down €1,805 (-7.6%), from €23,667 to €21,862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,942,711 | €1,752,667 | -€190,044 | -9.8% |
| Fixed assets | 21/28 | €1,718,065 | €1,624,315 | -€93,750 | -5.5% |
| Tangible fixed assets | 22/27 | €1,718,065 | €1,624,315 | -€93,750 | -5.5% |
| Land and buildings | 22 | €1,718,065 | €1,624,315 | -€93,750 | -5.5% |
| Current assets | 29/58 | €224,646 | €128,352 | -€96,294 | -42.9% |
| Amounts receivable within one year | 40/41 | €125,694 | €127,081 | +€1,386 | +1.1% |
| Other amounts receivable | 41 | €125,694 | €127,081 | +€1,386 | +1.1% |
| Cash at bank and in hand | 54/58 | €70,204 | €1,271 | -€68,933 | -98.2% |
| Deferred charges and accrued income | 490/1 | €28,748 | - | -€28,748 | |
| Total equity and liabilities | 10/49 | €1,942,711 | €1,752,667 | -€190,044 | -9.8% |
| Equity | 10/15 | €339,428 | €366,969 | +€27,540 | +8.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €239,428 | €266,969 | +€27,540 | +11.5% |
| Non-distributable reserves | 130/1 | €8,999 | €10,000 | +€1,001 | +11.1% |
| Legal reserve | 130 | €8,999 | €10,000 | +€1,001 | +11.1% |
| Distributable reserves | 133 | €230,430 | €256,969 | +€26,539 | +11.5% |
| Amounts payable | 17/49 | €1,603,283 | €1,385,698 | -€217,585 | -13.6% |
| Amounts payable after more than one year | 17 | €1,497,546 | €1,275,162 | -€222,384 | -14.8% |
| Financial debts | 170/4 | €1,497,546 | €1,275,162 | -€222,384 | -14.8% |
| Amounts payable within one year | 42/48 | €105,737 | €110,536 | +€4,800 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €91,438 | €92,384 | +€947 | +1.0% |
| Trade debts | 44 | €4,621 | €375 | -€4,246 | -91.9% |
| Suppliers | 440/4 | €4,621 | €375 | -€4,246 | -91.9% |
| Taxes, remuneration and social security | 45 | €9,678 | €17,777 | +€8,099 | +83.7% |
| Taxes | 450/3 | €9,678 | €17,777 | +€8,099 | +83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,750 | €93,750 | = | 0.0% |
| Other operating charges | 640/8 | €11,144 | €1,131 | -€10,013 | -89.8% |
| Gross operating margin | 9900 | €154,433 | €153,410 | -€1,023 | -0.7% |
| Operating profit (loss) | 9901 | €49,539 | €58,529 | +€8,989 | +18.1% |
| Financial income | 75/76B | €1,251 | €1,481 | +€231 | +18.5% |
| Recurring financial income | 75 | €1,251 | €1,481 | +€231 | +18.5% |
| Financial charges | 65/66B | €23,667 | €21,862 | -€1,805 | -7.6% |
| Recurring financial charges | 65 | €23,667 | €21,862 | -€1,805 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €27,123 | €38,148 | +€11,026 | +40.7% |
| Income taxes | 67/77 | €7,238 | €10,608 | +€3,370 | +46.6% |
| Profit (loss) for the period | 9904 | €19,884 | €27,540 | +€7,656 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,884 | €27,540 | +€7,656 | +38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.