KUONI 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.
KUONI STUDIOS
Largest movements
- Cash +€161,691
up €161,691 (+723%), from €22,362 to €184,053
mainly Net result for the year (+€144,484) and Tax, wage and social debts (+€46,135)
- Receivables within one year +€29,129
up €29,129 (+482%), from €6,047 to €35,176
of which Trade receivables: +€29,174
- Tangible fixed assets +€5,858
new in 2025: €5,858
of which Plant, machinery and equipment: +€3,741
- Reserves +€144,484
up €144,484 (+875%), from €16,516 to €161,000
- Tax, wage and social debts +€46,135
up €46,135 (+523%), from €8,830 to €54,965
of which Taxes: +€42,874
- Other debts +€3,226
up €3,226 (+3,927%), from €82 to €3,308
- Gross operating margin +€167,866
up €167,866 (+745%), from €22,535 to €190,401
- Taxes +€38,409
up €38,409 (+771%), from €4,984 to €43,393
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 | €30,751 | €225,302 | +€194,550 | +633% |
| Fixed assets | 21/28 | - | €5,858 | +€5,858 | |
| Tangible fixed assets | 22/27 | - | €5,858 | +€5,858 | |
| Plant, machinery and equipment | 23 | - | €3,741 | +€3,741 | |
| Other tangible fixed assets | 26 | - | €2,117 | +€2,117 | |
| Current assets | 29/58 | €30,751 | €219,444 | +€188,692 | +614% |
| Amounts receivable within one year | 40/41 | €6,047 | €35,176 | +€29,129 | +482% |
| Trade receivables | 40 | €6,003 | €35,176 | +€29,174 | +486% |
| Other amounts receivable | 41 | €44 | €0 | -€44 | -100% |
| Cash at bank and in hand | 54/58 | €22,362 | €184,053 | +€161,691 | +723% |
| Deferred charges and accrued income | 490/1 | €2,342 | €214 | -€2,129 | -90.9% |
| Total equity and liabilities | 10/49 | €30,751 | €225,302 | +€194,550 | +633% |
| Equity | 10/15 | €20,516 | €165,000 | +€144,484 | +704% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,516 | €161,000 | +€144,484 | +875% |
| Distributable reserves | 133 | €16,516 | €161,000 | +€144,484 | +875% |
| Amounts payable | 17/49 | €10,236 | €60,302 | +€50,066 | +489% |
| Amounts payable within one year | 42/48 | €10,236 | €60,302 | +€50,066 | +489% |
| Financial debts | 43 | - | €470 | +€470 | |
| Credit institutions | 430/8 | - | €470 | +€470 | |
| Trade debts | 44 | €1,324 | €1,559 | +€235 | +17.8% |
| Suppliers | 440/4 | €1,324 | €1,559 | +€235 | +17.8% |
| Taxes, remuneration and social security | 45 | €8,830 | €54,965 | +€46,135 | +523% |
| Taxes | 450/3 | €8,830 | €51,704 | +€42,874 | +486% |
| Remuneration and social security | 454/9 | - | €3,261 | +€3,261 | |
| Other amounts payable | 47/48 | €82 | €3,308 | +€3,226 | +3,927% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €553 | +€553 | |
| Other operating charges | 640/8 | €50 | €483 | +€433 | +866% |
| Gross operating margin | 9900 | €22,535 | €190,401 | +€167,866 | +745% |
| Operating profit (loss) | 9901 | €22,485 | €189,365 | +€166,880 | +742% |
| Financial charges | 65/66B | €986 | €1,488 | +€502 | +51.0% |
| Recurring financial charges | 65 | €986 | €1,488 | +€502 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €21,500 | €187,877 | +€166,377 | +774% |
| Income taxes | 67/77 | €4,984 | €43,393 | +€38,409 | +771% |
| Profit (loss) for the period | 9904 | €16,516 | €144,484 | +€127,969 | +775% |
| Profit (loss) for the period to be appropriated | 9905 | €16,516 | €144,484 | +€127,969 | +775% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.