IFL 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.
IFL Studio
Largest movements
- Cash -€42,866
down €42,866 (-99.4%), from €43,124 to €258
mainly Receivables within one year (-€25,484) and Other debts (-€10,061)
- Receivables within one year +€25,484
up €25,484 (+60.9%), from €41,857 to €67,341
of which Trade receivables: +€25,397
- Tangible fixed assets -€2,442
down €2,442 (-39.4%), from €6,201 to €3,759
- Other debts -€10,061
no longer reported in 2025 (was €10,061)
- Tax, wage and social debts -€7,346
down €7,346 (-47.4%), from €15,484 to €8,137
of which Taxes: -€7,186
- Profit (loss) carried forward -€3,109
new in 2025: -€3,109
- Gross operating margin -€38,432
down €38,432 (-96.9%), from €39,649 to €1,218
- Taxes -€8,137
no longer reported in 2025 (was €8,137)
- Depreciation +€1,830
up €1,830 (+299.2%), from €612 to €2,442
- Other operating charges +€1,772
new in 2025: €1,772
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 | €91,373 | €71,358 | -€20,015 | -21.9% |
| Fixed assets | 21/28 | €6,201 | €3,759 | -€2,442 | -39.4% |
| Tangible fixed assets | 22/27 | €6,201 | €3,759 | -€2,442 | -39.4% |
| Furniture and vehicles | 24 | €6,201 | €3,759 | -€2,442 | -39.4% |
| Current assets | 29/58 | €85,172 | €67,599 | -€17,573 | -20.6% |
| Amounts receivable within one year | 40/41 | €41,857 | €67,341 | +€25,484 | +60.9% |
| Trade receivables | 40 | €35,090 | €60,487 | +€25,397 | +72.4% |
| Other amounts receivable | 41 | €6,767 | €6,854 | +€87 | +1.3% |
| Cash at bank and in hand | 54/58 | €43,124 | €258 | -€42,866 | -99.4% |
| Deferred charges and accrued income | 490/1 | €191 | - | -€191 | |
| Total equity and liabilities | 10/49 | €91,373 | €71,358 | -€20,015 | -21.9% |
| Equity | 10/15 | €64,147 | €61,038 | -€3,109 | -4.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €58,147 | €58,147 | = | 0.0% |
| Distributable reserves | 133 | €58,147 | €58,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,109 | -€3,109 | |
| Amounts payable | 17/49 | €27,226 | €10,320 | -€16,906 | -62.1% |
| Amounts payable within one year | 42/48 | €27,226 | €10,320 | -€16,906 | -62.1% |
| Trade debts | 44 | €1,682 | €2,183 | +€501 | +29.8% |
| Suppliers | 440/4 | €1,682 | €2,183 | +€501 | +29.8% |
| Taxes, remuneration and social security | 45 | €15,484 | €8,137 | -€7,346 | -47.4% |
| Taxes | 450/3 | €15,324 | €8,137 | -€7,186 | -46.9% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €10,061 | - | -€10,061 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €2,442 | +€1,830 | +299.2% |
| Other operating charges | 640/8 | - | €1,772 | +€1,772 | |
| Gross operating margin | 9900 | €39,649 | €1,218 | -€38,432 | -96.9% |
| Operating profit (loss) | 9901 | €39,037 | -€2,997 | -€42,034 | |
| Financial income | 75/76B | €1 | €9 | +€8 | +1269.2% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1269.2% |
| Financial charges | 65/66B | €172 | €121 | -€50 | -29.4% |
| Recurring financial charges | 65 | €172 | €121 | -€50 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €38,866 | -€3,109 | -€41,975 | |
| Income taxes | 67/77 | €8,137 | - | -€8,137 | |
| Profit (loss) for the period | 9904 | €30,729 | -€3,109 | -€33,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,729 | -€3,109 | -€33,838 |
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 30 September 2026 via checked.be.