Home Studyo: 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.
Home Studyo
Largest movements
- Cash -€44,288
down €44,288 (-49.1%), from €90,141 to €45,853
mainly Trade debts (-€44,390) and Receivables within one year (-€42,465)
- Receivables within one year +€42,465
up €42,465 (+113.0%), from €37,570 to €80,035
of which Trade receivables: +€28,593
- Stocks and contracts +€23,588
up €23,588 (+77.2%), from €30,550 to €54,138
- Intangible fixed assets +€16,934
new in 2025: €16,934
- Other debts +€85,232
up €85,232 (+169.3%), from €50,346 to €135,578
- Trade debts -€44,390
down €44,390 (-61.6%), from €72,102 to €27,713
- Reserves -€8,693
down €8,693 (-45.1%), from €19,260 to €10,566
- Tax, wage and social debts +€4,920
up €4,920 (+75.1%), from €6,554 to €11,474
of which Remuneration and social security: +€4,951
- Staff costs +€44,065
new in 2025: €44,065
- Taxes -€6,473
down €6,473 (-100.0%), from €6,473 to €0
- Other operating charges -€6,136
down €6,136 (-97.7%), from €6,280 to €144
- Gross operating margin +€5,761
up €5,761 (+15.5%), from €37,225 to €42,985
- Financial charges +€2,585
up €2,585 (+49.6%), from €5,212 to €7,797
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 | €158,262 | €196,960 | +€38,698 | +24.5% |
| Fixed assets | 21/28 | - | €16,934 | +€16,934 | |
| Intangible fixed assets | 21 | - | €16,934 | +€16,934 | |
| Current assets | 29/58 | €158,262 | €180,026 | +€21,765 | +13.8% |
| Stocks and contracts in progress | 3 | €30,550 | €54,138 | +€23,588 | +77.2% |
| Stocks | 30/36 | €30,550 | €54,138 | +€23,588 | +77.2% |
| Amounts receivable within one year | 40/41 | €37,570 | €80,035 | +€42,465 | +113.0% |
| Trade receivables | 40 | €16,529 | €45,123 | +€28,593 | +173.0% |
| Other amounts receivable | 41 | €21,041 | €34,913 | +€13,872 | +65.9% |
| Cash at bank and in hand | 54/58 | €90,141 | €45,853 | -€44,288 | -49.1% |
| Total equity and liabilities | 10/49 | €158,262 | €196,960 | +€38,698 | +24.5% |
| Equity | 10/15 | €29,260 | €20,566 | -€8,693 | -29.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,260 | €10,566 | -€8,693 | -45.1% |
| Distributable reserves | 133 | €19,260 | €10,566 | -€8,693 | -45.1% |
| Amounts payable | 17/49 | €129,002 | €176,394 | +€47,392 | +36.7% |
| Amounts payable within one year | 42/48 | €129,002 | €174,764 | +€45,762 | +35.5% |
| Trade debts | 44 | €72,102 | €27,713 | -€44,390 | -61.6% |
| Suppliers | 440/4 | €72,102 | €27,713 | -€44,390 | -61.6% |
| Taxes, remuneration and social security | 45 | €6,554 | €11,474 | +€4,920 | +75.1% |
| Taxes | 450/3 | €6,554 | €6,523 | -€31 | -0.5% |
| Remuneration and social security | 454/9 | - | €4,951 | +€4,951 | |
| Other amounts payable | 47/48 | €50,346 | €135,578 | +€85,232 | +169.3% |
| Accrued charges and deferred income | 492/3 | - | €1,629 | +€1,629 | |
| Remuneration, social security and pensions | 62 | - | €44,065 | +€44,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €256 | +€256 | |
| Other operating charges | 640/8 | €6,280 | €144 | -€6,136 | -97.7% |
| Gross operating margin | 9900 | €37,225 | €42,985 | +€5,761 | +15.5% |
| Operating profit (loss) | 9901 | €30,945 | -€1,480 | -€32,425 | |
| Financial income | 75/76B | €0 | €584 | +€583 | +291665.0% |
| Recurring financial income | 75 | €0 | €584 | +€583 | +291665.0% |
| Financial charges | 65/66B | €5,212 | €7,797 | +€2,585 | +49.6% |
| Recurring financial charges | 65 | €5,212 | €7,797 | +€2,585 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €25,733 | -€8,693 | -€34,426 | |
| Income taxes | 67/77 | €6,473 | €0 | -€6,473 | -100.0% |
| Profit (loss) for the period | 9904 | €19,260 | -€8,693 | -€27,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,260 | -€8,693 | -€27,953 |
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 5 October 2026 via checked.be.