De 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 Studio
Largest movements
- Intangible fixed assets +€10,282
up €10,282 (+248.2%), from €4,143 to €14,425
- Tangible fixed assets +€1,152
new in 2025: €1,152
- Formation expenses -€1,048
down €1,048 (-100.0%), from €1,048 to €0
- Receivables within one year +€792
up €792 (+15.8%), from €5,000 to €5,792
of which Trade receivables: +€728
- Other debts +€32,888
new in 2025: €32,888
- Profit (loss) carried forward -€27,657
down €27,657 (-5004.7%), from -€553 to -€28,209
- Contributions +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
of which Capital: +€5,000
- Trade debts +€1,095
up €1,095 (+19.1%), from €5,744 to €6,839
- Gross operating margin -€21,049
down €21,049 (-3809.0%), from -€553 to -€21,601
- Depreciation +€5,486
new in 2025: €5,486
- Other operating charges +€520
new in 2025: €520
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 | €10,191 | €21,518 | +€11,327 | +111.1% |
| Formation expenses | 20 | €1,048 | €0 | -€1,048 | -100.0% |
| Fixed assets | 21/28 | €4,143 | €15,578 | +€11,435 | +276.0% |
| Intangible fixed assets | 21 | €4,143 | €14,425 | +€10,282 | +248.2% |
| Tangible fixed assets | 22/27 | - | €1,152 | +€1,152 | |
| Plant, machinery and equipment | 23 | - | €1,152 | +€1,152 | |
| Current assets | 29/58 | €5,000 | €5,941 | +€941 | +18.8% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,792 | +€792 | +15.8% |
| Trade receivables | 40 | - | €728 | +€728 | |
| Other amounts receivable | 41 | €5,000 | €5,064 | +€64 | +1.3% |
| Cash at bank and in hand | 54/58 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €10,191 | €21,518 | +€11,327 | +111.1% |
| Equity | 10/15 | €4,447 | -€18,209 | -€22,657 | |
| Contributions | 10/11 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Capital | 10 | - | €5,000 | +€5,000 | |
| Issued capital | 100 | - | €5,000 | +€5,000 | |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€553 | -€28,209 | -€27,657 | -5004.7% |
| Amounts payable | 17/49 | €5,744 | €39,727 | +€33,984 | +591.7% |
| Amounts payable within one year | 42/48 | €5,744 | €39,727 | +€33,984 | +591.7% |
| Trade debts | 44 | €5,744 | €6,839 | +€1,095 | +19.1% |
| Suppliers | 440/4 | €5,744 | €6,839 | +€1,095 | +19.1% |
| Other amounts payable | 47/48 | - | €32,888 | +€32,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,486 | +€5,486 | |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Gross operating margin | 9900 | -€553 | -€21,601 | -€21,049 | -3809.0% |
| Operating profit (loss) | 9901 | -€553 | -€27,607 | -€27,055 | -4895.8% |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | -€553 | -€27,657 | -€27,104 | -4904.7% |
| Profit (loss) for the period | 9904 | -€553 | -€27,657 | -€27,104 | -4904.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€553 | -€27,657 | -€27,104 | -4904.7% |
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.