GINGER STUDIOS: 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.
GINGER STUDIOS
Largest movements
- Cash -€59,097
down €59,097 (-14.7%), from €402,174 to €343,076
mainly Net result for the year (-€47,415) and Other debts (-€16,299)
- Tangible fixed assets -€7,067
down €7,067 (-56.1%), from €12,599 to €5,532
of which Furniture and vehicles: -€5,008
- Profit (loss) carried forward -€47,415
down €47,415 (-102.5%), from -€46,276 to -€93,692
- Other debts -€16,299
down €16,299 (-57.0%), from €28,587 to €12,288
- Depreciation -€11,734
down €11,734 (-62.4%), from €18,800 to €7,067
- Gross operating margin -€6,134
down €6,134 (-18.3%), from -€33,480 to -€39,614
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 | €419,486 | €352,552 | -€66,934 | -16.0% |
| Fixed assets | 21/28 | €12,599 | €5,532 | -€7,067 | -56.1% |
| Tangible fixed assets | 22/27 | €12,599 | €5,532 | -€7,067 | -56.1% |
| Plant, machinery and equipment | 23 | €7,243 | €5,184 | -€2,059 | -28.4% |
| Furniture and vehicles | 24 | €5,356 | €348 | -€5,008 | -93.5% |
| Current assets | 29/58 | €406,887 | €347,019 | -€59,868 | -14.7% |
| Amounts receivable within one year | 40/41 | €4,713 | €1,323 | -€3,390 | -71.9% |
| Trade receivables | 40 | €0 | €121 | +€121 | |
| Other amounts receivable | 41 | €4,713 | €1,202 | -€3,511 | -74.5% |
| Cash at bank and in hand | 54/58 | €402,174 | €343,076 | -€59,097 | -14.7% |
| Deferred charges and accrued income | 490/1 | - | €2,620 | +€2,620 | |
| Total equity and liabilities | 10/49 | €419,486 | €352,552 | -€66,934 | -16.0% |
| Equity | 10/15 | €385,124 | €337,708 | -€47,415 | -12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €419,000 | €419,000 | = | 0.0% |
| Distributable reserves | 133 | €419,000 | €419,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,276 | -€93,692 | -€47,415 | -102.5% |
| Amounts payable | 17/49 | €34,363 | €14,843 | -€19,519 | -56.8% |
| Amounts payable within one year | 42/48 | €34,363 | €14,843 | -€19,519 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,609 | €1,614 | -€3,995 | -71.2% |
| Suppliers | 440/4 | €5,609 | €1,614 | -€3,995 | -71.2% |
| Taxes, remuneration and social security | 45 | €166 | €941 | +€775 | +465.9% |
| Taxes | 450/3 | €166 | €941 | +€775 | +465.9% |
| Other amounts payable | 47/48 | €28,587 | €12,288 | -€16,299 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,800 | €7,067 | -€11,734 | -62.4% |
| Other operating charges | 640/8 | €240 | €208 | -€32 | -13.4% |
| Gross operating margin | 9900 | -€33,480 | -€39,614 | -€6,134 | -18.3% |
| Operating profit (loss) | 9901 | -€52,520 | -€46,888 | +€5,632 | +10.7% |
| Financial charges | 65/66B | €191 | €386 | +€195 | +102.5% |
| Recurring financial charges | 65 | €191 | €386 | +€195 | +102.5% |
| Profit (loss) for the period before taxes | 9903 | -€52,711 | -€47,274 | +€5,437 | +10.3% |
| Income taxes | 67/77 | €166 | €141 | -€25 | -15.3% |
| Profit (loss) for the period | 9904 | -€52,877 | -€47,415 | +€5,462 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,877 | -€47,415 | +€5,462 | +10.3% |
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 6 October 2026 via checked.be.