DRIPSTONE 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.
DRIPSTONE STUDIO
Largest movements
- Tangible fixed assets +€4,051
new in 2025: €4,051
- Cash -€3,361
down €3,361 (-6.4%), from €52,235 to €48,874
mainly Tax, wage and social debts (-€11,591) and Investment in fixed assets (net) (-€4,839)
- Deferred charges and accrued income +€616
new in 2025: €616
- Profit (loss) carried forward +€14,616
up €14,616 (+39.3%), from €37,213 to €51,829
- Tax, wage and social debts -€11,591
down €11,591 (-70.5%), from €16,441 to €4,849
- Trade debts -€1,324
down €1,324 (-35.6%), from €3,720 to €2,396
- Gross operating margin -€27,159
down €27,159 (-56.7%), from €47,937 to €20,779
- Taxes -€5,487
down €5,487 (-55.5%), from €9,888 to €4,401
- Depreciation +€788
new in 2025: €788
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 | €58,733 | €60,407 | +€1,675 | +2.9% |
| Fixed assets | 21/28 | - | €4,051 | +€4,051 | |
| Tangible fixed assets | 22/27 | - | €4,051 | +€4,051 | |
| Furniture and vehicles | 24 | - | €4,051 | +€4,051 | |
| Current assets | 29/58 | €58,733 | €56,356 | -€2,377 | -4.0% |
| Amounts receivable within one year | 40/41 | €6,498 | €6,867 | +€369 | +5.7% |
| Trade receivables | 40 | €4,050 | €2,562 | -€1,488 | -36.7% |
| Other amounts receivable | 41 | €2,448 | €4,305 | +€1,857 | +75.9% |
| Cash at bank and in hand | 54/58 | €52,235 | €48,874 | -€3,361 | -6.4% |
| Deferred charges and accrued income | 490/1 | - | €616 | +€616 | |
| Total equity and liabilities | 10/49 | €58,733 | €60,407 | +€1,675 | +2.9% |
| Equity | 10/15 | €37,713 | €52,329 | +€14,616 | +38.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,213 | €51,829 | +€14,616 | +39.3% |
| Amounts payable | 17/49 | €21,020 | €8,079 | -€12,941 | -61.6% |
| Amounts payable within one year | 42/48 | €21,020 | €8,079 | -€12,941 | -61.6% |
| Trade debts | 44 | €3,720 | €2,396 | -€1,324 | -35.6% |
| Suppliers | 440/4 | €3,720 | €2,396 | -€1,324 | -35.6% |
| Taxes, remuneration and social security | 45 | €16,441 | €4,849 | -€11,591 | -70.5% |
| Taxes | 450/3 | €16,441 | €4,849 | -€11,591 | -70.5% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €788 | +€788 | |
| Other operating charges | 640/8 | - | €82 | +€82 | |
| Gross operating margin | 9900 | €47,937 | €20,779 | -€27,159 | -56.7% |
| Operating profit (loss) | 9901 | €47,937 | €19,909 | -€28,028 | -58.5% |
| Financial income | 75/76B | €74 | €138 | +€64 | +86.2% |
| Recurring financial income | 75 | €74 | €138 | +€64 | +86.2% |
| Financial charges | 65/66B | €52 | €197 | +€146 | +282.6% |
| Recurring financial charges | 65 | €52 | €197 | +€146 | +282.6% |
| Profit (loss) for the period before taxes | 9903 | €47,960 | €19,850 | -€28,110 | -58.6% |
| Income taxes | 67/77 | €9,888 | €4,401 | -€5,487 | -55.5% |
| Profit (loss) for the period | 9904 | €38,072 | €15,449 | -€22,623 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,072 | €15,449 | -€22,623 | -59.4% |
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 2 October 2026 via checked.be.