Ding 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.
Ding Studio
Largest movements
- Cash +€32,970
up €32,970 (+75.1%), from €43,918 to €76,889
mainly Net result for the year (+€24,458) and Receivables within one year (+€21,016)
- Receivables within one year -€21,016
down €21,016 (-61.2%), from €34,329 to €13,313
of which Trade receivables: -€28,823
- Deferred charges and accrued income +€1,318
up €1,318 (+158.7%), from €831 to €2,149
- Reserves +€24,458
up €24,458 (+41.2%), from €59,393 to €83,850
- Other debts -€10,749
down €10,749 (-60.8%), from €17,684 to €6,936
- Tax, wage and social debts -€2,051
down €2,051 (-37.3%), from €5,504 to €3,453
- Trade debts +€1,595
up €1,595 (+144.8%), from €1,101 to €2,696
- Gross operating margin -€35,989
down €35,989 (-46.6%), from €77,278 to €41,289
- Taxes -€3,958
down €3,958 (-26.6%), from €14,876 to €10,918
- Depreciation +€3,159
up €3,159 (+152.2%), from €2,076 to €5,235
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 | €89,344 | €102,297 | +€12,953 | +14.5% |
| Fixed assets | 21/28 | €10,266 | €9,946 | -€319 | -3.1% |
| Tangible fixed assets | 22/27 | €10,266 | €9,946 | -€319 | -3.1% |
| Plant, machinery and equipment | 23 | €10,266 | €9,946 | -€319 | -3.1% |
| Current assets | 29/58 | €79,078 | €92,350 | +€13,273 | +16.8% |
| Amounts receivable within one year | 40/41 | €34,329 | €13,313 | -€21,016 | -61.2% |
| Trade receivables | 40 | €34,324 | €5,501 | -€28,823 | -84.0% |
| Other amounts receivable | 41 | €5 | €7,813 | +€7,807 | +150721.2% |
| Cash at bank and in hand | 54/58 | €43,918 | €76,889 | +€32,970 | +75.1% |
| Deferred charges and accrued income | 490/1 | €831 | €2,149 | +€1,318 | +158.7% |
| Total equity and liabilities | 10/49 | €89,344 | €102,297 | +€12,953 | +14.5% |
| Equity | 10/15 | €64,393 | €88,850 | +€24,458 | +38.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,393 | €83,850 | +€24,458 | +41.2% |
| Distributable reserves | 133 | €59,393 | €83,850 | +€24,458 | +41.2% |
| Amounts payable | 17/49 | €24,951 | €13,447 | -€11,504 | -46.1% |
| Amounts payable within one year | 42/48 | €24,951 | €13,447 | -€11,504 | -46.1% |
| Financial debts | 43 | €662 | €362 | -€300 | -45.3% |
| Credit institutions | 430/8 | €662 | €362 | -€300 | -45.3% |
| Trade debts | 44 | €1,101 | €2,696 | +€1,595 | +144.8% |
| Suppliers | 440/4 | €1,101 | €2,696 | +€1,595 | +144.8% |
| Taxes, remuneration and social security | 45 | €5,504 | €3,453 | -€2,051 | -37.3% |
| Taxes | 450/3 | €5,504 | €3,453 | -€2,051 | -37.3% |
| Other amounts payable | 47/48 | €17,684 | €6,936 | -€10,749 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €5,235 | +€3,159 | +152.2% |
| Other operating charges | 640/8 | €215 | €253 | +€38 | +17.5% |
| Gross operating margin | 9900 | €77,278 | €41,289 | -€35,989 | -46.6% |
| Operating profit (loss) | 9901 | €74,987 | €35,800 | -€39,186 | -52.3% |
| Financial income | 75/76B | €15 | €89 | +€74 | +492.9% |
| Recurring financial income | 75 | €15 | €89 | +€74 | +492.9% |
| Financial charges | 65/66B | €733 | €514 | -€220 | -30.0% |
| Recurring financial charges | 65 | €733 | €514 | -€220 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €74,268 | €35,376 | -€38,893 | -52.4% |
| Income taxes | 67/77 | €14,876 | €10,918 | -€3,958 | -26.6% |
| Profit (loss) for the period | 9904 | €59,393 | €24,458 | -€34,935 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,393 | €24,458 | -€34,935 | -58.8% |
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.