De Content 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.
De Content Studio
Largest movements
- Cash +€129,329
up €129,329 (+245.5%), from €52,670 to €181,999
mainly Trade debts (+€97,365) and Short-term financial debts (+€50,000)
- Financial fixed assets +€15,000
new in 2025: €15,000
- Receivables within one year +€7,393
up €7,393 (+5.7%), from €130,716 to €138,109
of which Trade receivables: +€7,031
- Trade debts +€97,365
up €97,365 (+74.0%), from €131,588 to €228,953
- Short-term financial debts +€50,000
new in 2025: €50,000
- Reserves +€3,389
up €3,389 (+16.1%), from €21,052 to €24,441
- Gross operating margin -€22,352
down €22,352 (-74.7%), from €29,938 to €7,586
- Taxes -€4,294
down €4,294 (-76.5%), from €5,615 to €1,322
- Financial charges -€356
down €356 (-15.7%), from €2,264 to €1,908
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 | €184,496 | €336,299 | +€151,803 | +82.3% |
| Fixed assets | 21/28 | - | €15,000 | +€15,000 | |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €184,496 | €321,299 | +€136,803 | +74.1% |
| Amounts receivable within one year | 40/41 | €130,716 | €138,109 | +€7,393 | +5.7% |
| Trade receivables | 40 | €121,168 | €128,200 | +€7,031 | +5.8% |
| Other amounts receivable | 41 | €9,548 | €9,909 | +€361 | +3.8% |
| Cash at bank and in hand | 54/58 | €52,670 | €181,999 | +€129,329 | +245.5% |
| Deferred charges and accrued income | 490/1 | €1,109 | €1,190 | +€81 | +7.3% |
| Total equity and liabilities | 10/49 | €184,496 | €336,299 | +€151,803 | +82.3% |
| Equity | 10/15 | €46,052 | €49,441 | +€3,389 | +7.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €21,052 | €24,441 | +€3,389 | +16.1% |
| Distributable reserves | 133 | €21,052 | €24,441 | +€3,389 | +16.1% |
| Amounts payable | 17/49 | €138,444 | €286,858 | +€148,413 | +107.2% |
| Amounts payable within one year | 42/48 | €138,444 | €286,858 | +€148,413 | +107.2% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €131,588 | €228,953 | +€97,365 | +74.0% |
| Suppliers | 440/4 | €131,588 | €228,953 | +€97,365 | +74.0% |
| Taxes, remuneration and social security | 45 | €6,857 | €7,905 | +€1,048 | +15.3% |
| Taxes | 450/3 | €6,857 | €7,905 | +€1,048 | +15.3% |
| Other operating charges | 640/8 | €1,007 | €981 | -€26 | -2.6% |
| Gross operating margin | 9900 | €29,938 | €7,586 | -€22,352 | -74.7% |
| Operating profit (loss) | 9901 | €28,931 | €6,605 | -€22,326 | -77.2% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €2,264 | €1,908 | -€356 | -15.7% |
| Recurring financial charges | 65 | €2,264 | €1,908 | -€356 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €26,667 | €4,711 | -€21,956 | -82.3% |
| Income taxes | 67/77 | €5,615 | €1,322 | -€4,294 | -76.5% |
| Profit (loss) for the period | 9904 | €21,052 | €3,389 | -€17,662 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,052 | €3,389 | -€17,662 | -83.9% |
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 6 October 2026 via checked.be.