JASON BERKLEY STUDIOS: what changed
Two financial 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.
JASON BERKLEY STUDIOS
Largest movements
- Receivables within one year -€27,232
down €27,232 (-35.0%), from €77,867 to €50,635
of which Trade receivables: -€22,745
- Tangible fixed assets -€12,094
down €12,094 (-36.2%), from €33,383 to €21,290
of which Plant, machinery and equipment: -€10,094
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward -€19,375
new in 2025: -€19,375
- Debts after one year +€8,683
up €8,683 (+1,381%), from €629 to €9,312
- Trade debts -€6,314
down €6,314 (-52.8%), from €11,965 to €5,651
- Current portion of long-term debt +€3,465
up €3,465 (+93.7%), from €3,698 to €7,163
- Gross operating margin -€25,363
down €25,363 (-54.7%), from €46,407 to €21,045
- Depreciation -€2,241
down €2,241 (-9.9%), from €22,636 to €20,395
- Other operating charges +€1,785
up €1,785 (+11.1%), from €16,058 to €17,843
- Taxes -€1,587
down €1,587 (-78.1%), from €2,031 to €444
- Financial charges -€586
down €586 (-25.2%), from €2,324 to €1,738
of which Financial charges: -€654
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.
Derived cash bridge
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 | €117,357 | €79,060 | -€38,297 | -32.6% |
| Fixed assets | 21/28 | €35,083 | €22,990 | -€12,094 | -34.5% |
| Tangible fixed assets | 22/27 | €33,383 | €21,290 | -€12,094 | -36.2% |
| Plant, machinery and equipment | 23 | €31,383 | €21,290 | -€10,094 | -32.2% |
| Leasing and similar rights | 25 | €2,000 | - | -€2,000 | |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €82,273 | €56,070 | -€26,203 | -31.8% |
| Amounts receivable within one year | 40/41 | €77,867 | €50,635 | -€27,232 | -35.0% |
| Trade receivables | 40 | €73,380 | €50,635 | -€22,745 | -31.0% |
| Other amounts receivable | 41 | €4,487 | - | -€4,487 | |
| Cash at bank and in hand | 54/58 | €3,015 | €3,233 | +€218 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,392 | €2,202 | +€810 | +58.2% |
| Total equity and liabilities | 10/49 | €117,357 | €79,060 | -€38,297 | -32.6% |
| Equity | 10/15 | €55,213 | €35,839 | -€19,375 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,613 | €36,613 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,753 | €34,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,375 | -€19,375 | |
| Amounts payable | 17/49 | €62,143 | €43,221 | -€18,922 | -30.4% |
| Amounts payable after more than one year | 17 | €629 | €9,312 | +€8,683 | +1,381% |
| Financial debts | 170/4 | €629 | €9,312 | +€8,683 | +1,381% |
| Amounts payable within one year | 42/48 | €61,515 | €33,909 | -€27,606 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €3,698 | €7,163 | +€3,465 | +93.7% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €11,965 | €5,651 | -€6,314 | -52.8% |
| Suppliers | 440/4 | €11,965 | €5,651 | -€6,314 | -52.8% |
| Advances received on contracts in progress | 46 | €600 | - | -€600 | |
| Taxes, remuneration and social security | 45 | €20,251 | €18,133 | -€2,118 | -10.5% |
| Taxes | 450/3 | €20,251 | €18,133 | -€2,118 | -10.5% |
| Other amounts payable | 47/48 | - | €2,962 | +€2,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,636 | €20,395 | -€2,241 | -9.9% |
| Other operating charges | 640/8 | €16,058 | €17,843 | +€1,785 | +11.1% |
| Gross operating margin | 9900 | €46,407 | €21,045 | -€25,363 | -54.7% |
| Operating profit (loss) | 9901 | €7,713 | -€17,193 | -€24,907 | |
| Financial income | 75/76B | €115 | €0 | -€115 | -99.6% |
| Recurring financial income | 75 | €115 | €0 | -€115 | -99.6% |
| Financial charges | 65/66B | €2,324 | €1,738 | -€586 | -25.2% |
| Recurring financial charges | 65 | €2,324 | €1,671 | -€654 | -28.1% |
| Non-recurring financial charges | 66B | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €5,504 | -€18,931 | -€24,435 | |
| Income taxes | 67/77 | €2,031 | €444 | -€1,587 | -78.1% |
| Profit (loss) for the period | 9904 | €3,473 | -€19,375 | -€22,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,473 | -€19,375 | -€22,848 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.