Fìn 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.
Fìn Studio
Largest movements
- Receivables within one year +€220,562
up €220,562 (+290.8%), from €75,840 to €296,402
of which Other amounts receivable: +€156,746
- Tangible fixed assets +€14,809
up €14,809 (+493.6%), from €3,000 to €17,809
of which Furniture and vehicles: +€14,809
- Cash +€5,966
up €5,966 (+1453.8%), from €410 to €6,377
mainly Net result for the year (+€176,199) and Tax, wage and social debts (+€49,041)
- Profit (loss) carried forward +€175,340
up €175,340 (+299.9%), from €58,463 to €233,803
- Tax, wage and social debts +€49,041
up €49,041 (+270.4%), from €18,136 to €67,177
of which Taxes: +€47,041
- Trade debts +€16,939
up €16,939 (+2980.7%), from €568 to €17,507
- Gross operating margin +€162,675
up €162,675 (+215.9%), from €75,335 to €238,010
- Taxes +€41,598
up €41,598 (+270.1%), from €15,400 to €56,998
- Other operating charges +€2,628
up €2,628 (+452.2%), from €581 to €3,209
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,250 | €320,588 | +€241,337 | +304.5% |
| Fixed assets | 21/28 | €3,000 | €17,809 | +€14,809 | +493.6% |
| Tangible fixed assets | 22/27 | €3,000 | €17,809 | +€14,809 | +493.6% |
| Furniture and vehicles | 24 | - | €14,809 | +€14,809 | |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €76,250 | €302,778 | +€226,528 | +297.1% |
| Amounts receivable within one year | 40/41 | €75,840 | €296,402 | +€220,562 | +290.8% |
| Trade receivables | 40 | €13,205 | €77,022 | +€63,816 | +483.3% |
| Other amounts receivable | 41 | €62,634 | €219,380 | +€156,746 | +250.3% |
| Cash at bank and in hand | 54/58 | €410 | €6,377 | +€5,966 | +1453.8% |
| Total equity and liabilities | 10/49 | €79,250 | €320,588 | +€241,337 | +304.5% |
| Equity | 10/15 | €59,963 | €235,303 | +€175,340 | +292.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,463 | €233,803 | +€175,340 | +299.9% |
| Amounts payable | 17/49 | €19,287 | €85,285 | +€65,998 | +342.2% |
| Amounts payable within one year | 42/48 | €19,287 | €85,285 | +€65,998 | +342.2% |
| Trade debts | 44 | €568 | €17,507 | +€16,939 | +2980.7% |
| Suppliers | 440/4 | €568 | €17,507 | +€16,939 | +2980.7% |
| Taxes, remuneration and social security | 45 | €18,136 | €67,177 | +€49,041 | +270.4% |
| Taxes | 450/3 | €18,136 | €65,177 | +€47,041 | +259.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €583 | €601 | +€18 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,504 | +€1,504 | |
| Other operating charges | 640/8 | €581 | €3,209 | +€2,628 | +452.2% |
| Gross operating margin | 9900 | €75,335 | €238,010 | +€162,675 | +215.9% |
| Operating profit (loss) | 9901 | €74,754 | €233,297 | +€158,543 | +212.1% |
| Financial charges | 65/66B | €58 | €100 | +€42 | +71.8% |
| Recurring financial charges | 65 | €58 | €100 | +€42 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €74,696 | €233,197 | +€158,501 | +212.2% |
| Income taxes | 67/77 | €15,400 | €56,998 | +€41,598 | +270.1% |
| Profit (loss) for the period | 9904 | €59,296 | €176,199 | +€116,903 | +197.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,296 | €176,199 | +€116,903 | +197.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.