JAZZ-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.
JAZZ-STUDIO
Largest movements
- Tangible fixed assets -€7,266
down €7,266 (-3.6%), from €202,496 to €195,231
of which Land and buildings: -€6,245
- Profit (loss) carried forward -€22,664
down €22,664 (-36.4%), from €62,190 to €39,526
- Trade debts +€12,000
new in 2025: €12,000
- Short-term financial debts +€4,147
up €4,147 (+416.1%), from €997 to €5,144
- Gross operating margin -€32,083
down €32,083, from €18,868 to -€13,214
- Other operating charges -€3,070
down €3,070 (-65.2%), from €4,705 to €1,635
- Taxes -€1,302
down €1,302, from €1,281 to -€22
- Financial charges -€637
down €637 (-60.3%), from €1,057 to €420
of which Financial charges: -€637
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 | €204,867 | €197,433 | -€7,434 | -3.6% |
| Formation expenses | 20 | €1,200 | €1,050 | -€150 | -12.5% |
| Fixed assets | 21/28 | €203,648 | €196,382 | -€7,266 | -3.6% |
| Tangible fixed assets | 22/27 | €202,496 | €195,231 | -€7,266 | -3.6% |
| Land and buildings | 22 | €197,394 | €191,149 | -€6,245 | -3.2% |
| Plant, machinery and equipment | 23 | €5,103 | €4,082 | -€1,021 | -20.0% |
| Financial fixed assets | 28 | €1,151 | €1,151 | = | 0.0% |
| Current assets | 29/58 | €19 | €1 | -€18 | -94.0% |
| Cash at bank and in hand | 54/58 | €19 | €1 | -€18 | -94.0% |
| Total equity and liabilities | 10/49 | €204,867 | €197,433 | -€7,434 | -3.6% |
| Equity | 10/15 | €82,641 | €59,977 | -€22,664 | -27.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,190 | €39,526 | -€22,664 | -36.4% |
| Amounts payable | 17/49 | €122,226 | €137,456 | +€15,230 | +12.5% |
| Amounts payable within one year | 42/48 | €122,011 | €137,456 | +€15,445 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €997 | €5,144 | +€4,147 | +416.1% |
| Credit institutions | 430/8 | €997 | €5,144 | +€4,147 | +416.1% |
| Trade debts | 44 | - | €12,000 | +€12,000 | |
| Suppliers | 440/4 | - | €12,000 | +€12,000 | |
| Taxes, remuneration and social security | 45 | €3,281 | €1,578 | -€1,702 | -51.9% |
| Taxes | 450/3 | €3,281 | €1,578 | -€1,702 | -51.9% |
| Other amounts payable | 47/48 | €117,734 | €118,734 | +€1,000 | +0.8% |
| Accrued charges and deferred income | 492/3 | €215 | €0 | -€215 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €7,416 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,705 | €1,635 | -€3,070 | -65.2% |
| Gross operating margin | 9900 | €18,868 | -€13,214 | -€32,083 | |
| Operating profit (loss) | 9901 | €6,747 | -€22,265 | -€29,013 | |
| Financial income | 75/76B | €101 | €0 | -€101 | -100.0% |
| Recurring financial income | 75 | €101 | €0 | -€101 | -100.0% |
| Financial charges | 65/66B | €1,057 | €420 | -€637 | -60.3% |
| Recurring financial charges | 65 | €1,057 | €420 | -€637 | -60.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €5,792 | -€22,685 | -€28,477 | |
| Income taxes | 67/77 | €1,281 | -€22 | -€1,302 | |
| Profit (loss) for the period | 9904 | €4,511 | -€22,664 | -€27,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,511 | -€22,664 | -€27,175 |
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.