EUNOIA STUDIO: 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.
EUNOIA STUDIO
Largest movements
- Receivables within one year -€30,485
down €30,485 (-61.3%), from €49,755 to €19,270
of which Trade receivables: -€32,003
- Cash -€7,330
down €7,330 (-16.2%), from €45,318 to €37,988
mainly Net result for the year (-€22,733) and Tax, wage and social debts (-€21,205)
- Tangible fixed assets -€5,326
down €5,326 (-82.9%), from €6,428 to €1,101
- Profit (loss) carried forward -€22,733
down €22,733 (-548%), from -€4,147 to -€26,880
- Tax, wage and social debts -€21,205
down €21,205 (-66.5%), from €31,897 to €10,692
of which Remuneration and social security: -€15,095
- Trade debts +€1,582
up €1,582 (+12.7%), from €12,495 to €14,077
- Staff costs -€56,931
down €56,931 (-22.9%), from €248,750 to €191,819
- Gross operating margin -€28,806
down €28,806 (-13.8%), from €209,127 to €180,321
- Depreciation -€3,384
down €3,384 (-38.8%), from €8,710 to €5,326
- Financial charges +€3,205
up €3,205 (+160%), from €2,003 to €5,208
of which Non-recurring financial charges: +€4,349
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 | €106,612 | €64,257 | -€42,356 | -39.7% |
| Fixed assets | 21/28 | €6,428 | €1,101 | -€5,326 | -82.9% |
| Tangible fixed assets | 22/27 | €6,428 | €1,101 | -€5,326 | -82.9% |
| Furniture and vehicles | 24 | €6,428 | €1,101 | -€5,326 | -82.9% |
| Current assets | 29/58 | €100,185 | €63,155 | -€37,030 | -37.0% |
| Amounts receivable within one year | 40/41 | €49,755 | €19,270 | -€30,485 | -61.3% |
| Trade receivables | 40 | €49,748 | €17,745 | -€32,003 | -64.3% |
| Other amounts receivable | 41 | €7 | €1,525 | +€1,518 | +21,815% |
| Cash at bank and in hand | 54/58 | €45,318 | €37,988 | -€7,330 | -16.2% |
| Deferred charges and accrued income | 490/1 | €5,112 | €5,897 | +€785 | +15.4% |
| Total equity and liabilities | 10/49 | €106,612 | €64,257 | -€42,356 | -39.7% |
| Equity | 10/15 | €61,853 | €39,120 | -€22,733 | -36.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,147 | -€26,880 | -€22,733 | -548% |
| Amounts payable | 17/49 | €44,759 | €25,137 | -€19,623 | -43.8% |
| Amounts payable after more than one year | 17 | €367 | €367 | = | 0.0% |
| Other amounts payable | 178/9 | €367 | €367 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,392 | €24,769 | -€19,623 | -44.2% |
| Trade debts | 44 | €12,495 | €14,077 | +€1,582 | +12.7% |
| Suppliers | 440/4 | €12,495 | €14,077 | +€1,582 | +12.7% |
| Taxes, remuneration and social security | 45 | €31,897 | €10,692 | -€21,205 | -66.5% |
| Taxes | 450/3 | €6,110 | - | -€6,110 | |
| Remuneration and social security | 454/9 | €25,787 | €10,692 | -€15,095 | -58.5% |
| Remuneration, social security and pensions | 62 | €248,750 | €191,819 | -€56,931 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,710 | €5,326 | -€3,384 | -38.8% |
| Other operating charges | 640/8 | €469 | €702 | +€233 | +49.6% |
| Gross operating margin | 9900 | €209,127 | €180,321 | -€28,806 | -13.8% |
| Operating profit (loss) | 9901 | -€48,802 | -€17,525 | +€31,277 | +64.1% |
| Financial income | 75/76B | €99 | - | -€99 | |
| Recurring financial income | 75 | €99 | - | -€99 | |
| Financial charges | 65/66B | €2,003 | €5,208 | +€3,205 | +160% |
| Recurring financial charges | 65 | €2,003 | €860 | -€1,144 | -57.1% |
| Non-recurring financial charges | 66B | - | €4,349 | +€4,349 | |
| Profit (loss) for the period before taxes | 9903 | -€50,706 | -€22,733 | +€27,973 | +55.2% |
| Profit (loss) for the period | 9904 | -€50,706 | -€22,733 | +€27,973 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,706 | -€22,733 | +€27,973 | +55.2% |
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 14 October 2026 via checked.be.