de communicatiestudio: 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.
de communicatiestudio
Largest movements
- Tangible fixed assets -€1,439
down €1,439 (-42.9%), from €3,353 to €1,914
of which Furniture and vehicles: -€1,117
- Receivables within one year +€1,040
up €1,040 (+134%), from €776 to €1,817
- Cash +€276
new in 2025: €276
mainly Depreciation (+€1,439) and Short-term financial debts (+€880)
- Other debts -€1,519
down €1,519 (-11.3%), from €13,495 to €11,975
- Short-term financial debts +€880
up €880 (+66.6%), from €1,321 to €2,201
- Profit (loss) carried forward +€635
up €635 (+1.7%), from -€37,254 to -€36,619
- Tax, wage and social debts -€563
down €563 (-30.3%), from €1,858 to €1,295
- Advances received +€332
up €332 (+43.8%), from €758 to €1,090
- Gross operating margin -€3,930
down €3,930 (-50.6%), from €7,762 to €3,833
- Depreciation +€474
up €474 (+49.2%), from €965 to €1,439
- Financial charges -€455
down €455 (-32.8%), from €1,388 to €933
- Financial income +€293
new in 2025: €293
- Other operating charges -€98
down €98 (-9.1%), from €1,076 to €978
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 | €4,693 | €4,573 | -€120 | -2.5% |
| Fixed assets | 21/28 | €3,353 | €1,914 | -€1,439 | -42.9% |
| Tangible fixed assets | 22/27 | €3,353 | €1,914 | -€1,439 | -42.9% |
| Plant, machinery and equipment | 23 | €681 | €360 | -€322 | -47.2% |
| Furniture and vehicles | 24 | €2,671 | €1,554 | -€1,117 | -41.8% |
| Current assets | 29/58 | €1,340 | €2,660 | +€1,319 | +98.5% |
| Amounts receivable within one year | 40/41 | €776 | €1,817 | +€1,040 | +134% |
| Trade receivables | 40 | €776 | €1,817 | +€1,040 | +134% |
| Cash at bank and in hand | 54/58 | - | €276 | +€276 | |
| Deferred charges and accrued income | 490/1 | €564 | €567 | +€3 | +0.6% |
| Total equity and liabilities | 10/49 | €4,693 | €4,573 | -€120 | -2.5% |
| Equity | 10/15 | -€16,794 | -€16,159 | +€635 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€37,254 | -€36,619 | +€635 | +1.7% |
| Amounts payable | 17/49 | €21,487 | €20,732 | -€755 | -3.5% |
| Amounts payable within one year | 42/48 | €20,940 | €20,267 | -€673 | -3.2% |
| Financial debts | 43 | €1,321 | €2,201 | +€880 | +66.6% |
| Credit institutions | 430/8 | €1,321 | €2,201 | +€880 | +66.6% |
| Trade debts | 44 | €3,509 | €3,706 | +€198 | +5.6% |
| Suppliers | 440/4 | €3,509 | €3,706 | +€198 | +5.6% |
| Advances received on contracts in progress | 46 | €758 | €1,090 | +€332 | +43.8% |
| Taxes, remuneration and social security | 45 | €1,858 | €1,295 | -€563 | -30.3% |
| Taxes | 450/3 | €1,858 | €1,295 | -€563 | -30.3% |
| Other amounts payable | 47/48 | €13,495 | €11,975 | -€1,519 | -11.3% |
| Accrued charges and deferred income | 492/3 | €547 | €465 | -€82 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €1,439 | +€474 | +49.2% |
| Other operating charges | 640/8 | €1,076 | €978 | -€98 | -9.1% |
| Gross operating margin | 9900 | €7,762 | €3,833 | -€3,930 | -50.6% |
| Operating profit (loss) | 9901 | €5,721 | €1,415 | -€4,306 | -75.3% |
| Financial income | 75/76B | - | €293 | +€293 | |
| Recurring financial income | 75 | - | €293 | +€293 | |
| Financial charges | 65/66B | €1,388 | €933 | -€455 | -32.8% |
| Recurring financial charges | 65 | €1,388 | €933 | -€455 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €4,334 | €776 | -€3,558 | -82.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €4,194 | €635 | -€3,559 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,194 | €635 | -€3,559 | -84.9% |
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 23 October 2026 via checked.be.