Editions Studio Art: 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.
Editions Studio Art
Largest movements
- Deferred charges and accrued income -€5,107
down €5,107 (-30.4%), from €16,798 to €11,691
- Tangible fixed assets -€3,932
down €3,932 (-12.9%), from €30,398 to €26,466
of which Other tangible fixed assets: -€2,754
- Receivables within one year +€3,363
up €3,363 (+33.0%), from €10,197 to €13,561
of which Trade receivables: +€4,163
- Cash +€3,063
up €3,063 (+33.4%), from €9,162 to €12,225
mainly Net result for the year (+€6,677) and Depreciation (+€6,410)
- Other debts -€13,806
down €13,806 (-24.1%), from €57,193 to €43,387
- Profit (loss) carried forward +€6,677
up €6,677 (+24.9%), from -€26,790 to -€20,113
- Tax, wage and social debts +€2,317
up €2,317 (+41.4%), from €5,594 to €7,910
- Trade debts +€2,199
up €2,199 (+25.9%), from €8,492 to €10,691
- Financial charges -€584
down €584 (-30.7%), from €1,900 to €1,316
- Depreciation +€455
up €455 (+7.6%), from €5,955 to €6,410
- Gross operating margin -€280
down €280 (-1.8%), from €15,271 to €14,991
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 | €66,555 | €63,942 | -€2,612 | -3.9% |
| Fixed assets | 21/28 | €30,398 | €26,466 | -€3,932 | -12.9% |
| Tangible fixed assets | 22/27 | €30,398 | €26,466 | -€3,932 | -12.9% |
| Plant, machinery and equipment | 23 | €4,614 | €2,405 | -€2,209 | -47.9% |
| Furniture and vehicles | 24 | €1,477 | €2,508 | +€1,031 | +69.8% |
| Other tangible fixed assets | 26 | €24,307 | €21,553 | -€2,754 | -11.3% |
| Current assets | 29/58 | €36,157 | €37,476 | +€1,320 | +3.6% |
| Amounts receivable within one year | 40/41 | €10,197 | €13,561 | +€3,363 | +33.0% |
| Trade receivables | 40 | €9,397 | €13,561 | +€4,163 | +44.3% |
| Other amounts receivable | 41 | €800 | - | -€800 | |
| Cash at bank and in hand | 54/58 | €9,162 | €12,225 | +€3,063 | +33.4% |
| Deferred charges and accrued income | 490/1 | €16,798 | €11,691 | -€5,107 | -30.4% |
| Total equity and liabilities | 10/49 | €66,555 | €63,942 | -€2,612 | -3.9% |
| Equity | 10/15 | -€5,790 | €887 | +€6,677 | |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,790 | -€20,113 | +€6,677 | +24.9% |
| Amounts payable | 17/49 | €72,344 | €63,055 | -€9,289 | -12.8% |
| Amounts payable within one year | 42/48 | €71,279 | €61,988 | -€9,290 | -13.0% |
| Trade debts | 44 | €8,492 | €10,691 | +€2,199 | +25.9% |
| Suppliers | 440/4 | €8,492 | €10,691 | +€2,199 | +25.9% |
| Taxes, remuneration and social security | 45 | €5,594 | €7,910 | +€2,317 | +41.4% |
| Taxes | 450/3 | €5,594 | €7,910 | +€2,317 | +41.4% |
| Other amounts payable | 47/48 | €57,193 | €43,387 | -€13,806 | -24.1% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,067 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €6,410 | +€455 | +7.6% |
| Other operating charges | 640/8 | €528 | €589 | +€61 | +11.6% |
| Gross operating margin | 9900 | €15,271 | €14,991 | -€280 | -1.8% |
| Operating profit (loss) | 9901 | €8,788 | €7,992 | -€795 | -9.1% |
| Financial income | 75/76B | €2 | €1 | -€1 | -58.5% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -58.5% |
| Financial charges | 65/66B | €1,900 | €1,316 | -€584 | -30.7% |
| Recurring financial charges | 65 | €1,900 | €1,316 | -€584 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €6,889 | €6,677 | -€213 | -3.1% |
| Profit (loss) for the period | 9904 | €6,889 | €6,677 | -€213 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,889 | €6,677 | -€213 | -3.1% |
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 20 October 2026 via checked.be.