LB Studio: 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.
LB Studio
Largest movements
- Receivables within one year +€19,900
up €19,900 (+1040.9%), from €1,912 to €21,811
of which Trade receivables: +€19,546
- Cash -€10,682
down €10,682 (-51.1%), from €20,902 to €10,220
mainly Receivables within one year (-€19,900) and Net result for the year (-€5,055)
- Tangible fixed assets +€1,835
new in 2024: €1,835
- Trade debts +€19,642
up €19,642 (+1002.2%), from €1,960 to €21,602
- Profit (loss) carried forward -€5,055
down €5,055 (-46.4%), from €10,886 to €5,830
- Tax, wage and social debts -€3,354
down €3,354 (-61.1%), from €5,487 to €2,133
of which Taxes: -€3,854
- Other debts -€560
no longer reported in 2024 (was €560)
- Gross operating margin -€20,830
down €20,830, from €16,380 to -€4,450
- Taxes -€3,614
no longer reported in 2024 (was €3,614)
- Depreciation -€756
down €756 (-70.2%), from €1,077 to €321
- Financial income -€211
down €211 (-93.2%), from €227 to €15
- Other operating charges +€168
new in 2024: €168
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,893 | €33,866 | +€10,974 | +47.9% |
| Fixed assets | 21/28 | - | €1,835 | +€1,835 | |
| Tangible fixed assets | 22/27 | - | €1,835 | +€1,835 | |
| Plant, machinery and equipment | 23 | - | €1,835 | +€1,835 | |
| Current assets | 29/58 | €22,893 | €32,032 | +€9,139 | +39.9% |
| Amounts receivable within one year | 40/41 | €1,912 | €21,811 | +€19,900 | +1040.9% |
| Trade receivables | 40 | €1,000 | €20,546 | +€19,546 | +1954.6% |
| Other amounts receivable | 41 | €912 | €1,266 | +€354 | +38.8% |
| Cash at bank and in hand | 54/58 | €20,902 | €10,220 | -€10,682 | -51.1% |
| Deferred charges and accrued income | 490/1 | €78 | - | -€78 | |
| Total equity and liabilities | 10/49 | €22,893 | €33,866 | +€10,974 | +47.9% |
| Equity | 10/15 | €14,886 | €9,830 | -€5,055 | -34.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,886 | €5,830 | -€5,055 | -46.4% |
| Amounts payable | 17/49 | €8,007 | €24,036 | +€16,029 | +200.2% |
| Amounts payable within one year | 42/48 | €8,007 | €23,736 | +€15,729 | +196.4% |
| Trade debts | 44 | €1,960 | €21,602 | +€19,642 | +1002.2% |
| Suppliers | 440/4 | €1,960 | €21,602 | +€19,642 | +1002.2% |
| Taxes, remuneration and social security | 45 | €5,487 | €2,133 | -€3,354 | -61.1% |
| Taxes | 450/3 | €3,860 | €7 | -€3,854 | -99.8% |
| Remuneration and social security | 454/9 | €1,627 | €2,127 | +€500 | +30.7% |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €321 | -€756 | -70.2% |
| Other operating charges | 640/8 | - | €168 | +€168 | |
| Gross operating margin | 9900 | €16,380 | -€4,450 | -€20,830 | |
| Operating profit (loss) | 9901 | €15,303 | -€4,939 | -€20,242 | |
| Financial income | 75/76B | €227 | €15 | -€211 | -93.2% |
| Recurring financial income | 75 | €227 | €15 | -€211 | -93.2% |
| Financial charges | 65/66B | €230 | €131 | -€99 | -43.0% |
| Recurring financial charges | 65 | €230 | €131 | -€99 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €15,299 | -€5,055 | -€20,354 | |
| Income taxes | 67/77 | €3,614 | - | -€3,614 | |
| Profit (loss) for the period | 9904 | €11,686 | -€5,055 | -€16,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,686 | -€5,055 | -€16,741 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.