iStudio: 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.
iStudio
Largest movements
- Tangible fixed assets -€3,475
down €3,475 (-3.2%), from €107,273 to €103,798
of which Land and buildings: -€2,073
- Debts after one year -€9,760
down €9,760 (-15.4%), from €63,228 to €53,468
- Profit (loss) carried forward +€3,420
up €3,420 (+24.4%), from €14,000 to €17,420
- Current portion of long-term debt +€1,321
up €1,321 (+18.7%), from €7,079 to €8,400
- Taxes -€1,376
down €1,376 (-57.0%), from €2,416 to €1,040
- Gross operating margin +€1,023
up €1,023 (+10.5%), from €9,772 to €10,795
- Depreciation +€597
up €597 (+15.8%), from €3,776 to €4,373
- Financial charges -€231
down €231 (-12.9%), from €1,793 to €1,562
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 | €108,185 | €103,841 | -€4,344 | -4.0% |
| Formation expenses | 20 | €898 | - | -€898 | |
| Fixed assets | 21/28 | €107,273 | €103,798 | -€3,475 | -3.2% |
| Tangible fixed assets | 22/27 | €107,273 | €103,798 | -€3,475 | -3.2% |
| Land and buildings | 22 | €104,468 | €102,395 | -€2,073 | -2.0% |
| Plant, machinery and equipment | 23 | €126 | €63 | -€63 | -50.0% |
| Furniture and vehicles | 24 | €2,679 | €1,340 | -€1,339 | -50.0% |
| Current assets | 29/58 | €14 | €43 | +€29 | +207.1% |
| Cash at bank and in hand | 54/58 | €14 | €43 | +€29 | +207.1% |
| Total equity and liabilities | 10/49 | €108,185 | €103,841 | -€4,344 | -4.0% |
| Equity | 10/15 | €32,600 | €36,020 | +€3,420 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,000 | €17,420 | +€3,420 | +24.4% |
| Amounts payable | 17/49 | €75,585 | €67,821 | -€7,764 | -10.3% |
| Amounts payable after more than one year | 17 | €63,228 | €53,468 | -€9,760 | -15.4% |
| Financial debts | 170/4 | €63,228 | €53,468 | -€9,760 | -15.4% |
| Amounts payable within one year | 42/48 | €8,107 | €9,803 | +€1,696 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €7,079 | €8,400 | +€1,321 | +18.7% |
| Trade debts | 44 | €237 | €612 | +€375 | +158.2% |
| Suppliers | 440/4 | €237 | €612 | +€375 | +158.2% |
| Other amounts payable | 47/48 | €791 | €791 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,250 | €4,550 | +€300 | +7.1% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€13 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,776 | €4,373 | +€597 | +15.8% |
| Gross operating margin | 9900 | €9,772 | €10,795 | +€1,023 | +10.5% |
| Operating profit (loss) | 9901 | €5,609 | €6,022 | +€413 | +7.4% |
| Financial charges | 65/66B | €1,793 | €1,562 | -€231 | -12.9% |
| Recurring financial charges | 65 | €1,793 | €1,562 | -€231 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €3,816 | €4,460 | +€644 | +16.9% |
| Income taxes | 67/77 | €2,416 | €1,040 | -€1,376 | -57.0% |
| Profit (loss) for the period | 9904 | €1,400 | €3,420 | +€2,020 | +144.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,400 | €3,420 | +€2,020 | +144.3% |
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 8 October 2026 via checked.be.