LE STUDIO GRAPHIQUE: 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.
LE STUDIO GRAPHIQUE
Largest movements
- Cash -€36,548
down €36,548 (-42.3%), from €86,369 to €49,822
mainly Net result for the year (-€26,884) and Contributions, distributions and other (-€22,500)
- Tangible fixed assets +€3,745
new in 2025: €3,745
- Receivables within one year -€1,782
down €1,782 (-41.7%), from €4,273 to €2,491
- Profit (loss) carried forward -€26,884
down €26,884 (-119.3%), from -€22,543 to -€49,427
- Reserves -€22,500
down €22,500 (-32.7%), from €68,791 to €46,291
- Other debts +€18,503
up €18,503 (+107.1%), from €17,279 to €35,782
- Tax, wage and social debts -€3,405
down €3,405 (-75.0%), from €4,540 to €1,135
- Gross operating margin -€17,267
down €17,267 (-211.1%), from -€8,181 to -€25,447
- Other operating charges +€417
up €417 (+42.4%), from €983 to €1,400
- Financial charges +€255
up €255 (+283.1%), from €90 to €345
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 | €91,880 | €57,297 | -€34,584 | -37.6% |
| Fixed assets | 21/28 | - | €3,745 | +€3,745 | |
| Tangible fixed assets | 22/27 | - | €3,745 | +€3,745 | |
| Furniture and vehicles | 24 | - | €3,745 | +€3,745 | |
| Current assets | 29/58 | €91,880 | €53,551 | -€38,329 | -41.7% |
| Amounts receivable within one year | 40/41 | €4,273 | €2,491 | -€1,782 | -41.7% |
| Other amounts receivable | 41 | €4,273 | €2,491 | -€1,782 | -41.7% |
| Cash at bank and in hand | 54/58 | €86,369 | €49,822 | -€36,548 | -42.3% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,239 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,880 | €57,297 | -€34,584 | -37.6% |
| Equity | 10/15 | €66,708 | €17,324 | -€49,384 | -74.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €68,791 | €46,291 | -€22,500 | -32.7% |
| Distributable reserves | 133 | €68,791 | €46,291 | -€22,500 | -32.7% |
| Profit (loss) carried forward | 14 | -€22,543 | -€49,427 | -€26,884 | -119.3% |
| Amounts payable | 17/49 | €25,173 | €39,973 | +€14,800 | +58.8% |
| Amounts payable within one year | 42/48 | €25,114 | €39,871 | +€14,757 | +58.8% |
| Trade debts | 44 | €3,295 | €2,954 | -€341 | -10.4% |
| Suppliers | 440/4 | €3,295 | €2,954 | -€341 | -10.4% |
| Taxes, remuneration and social security | 45 | €4,540 | €1,135 | -€3,405 | -75.0% |
| Taxes | 450/3 | €4,540 | €1,135 | -€3,405 | -75.0% |
| Other amounts payable | 47/48 | €17,279 | €35,782 | +€18,503 | +107.1% |
| Accrued charges and deferred income | 492/3 | €59 | €102 | +€43 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €983 | €1,400 | +€417 | +42.4% |
| Gross operating margin | 9900 | -€8,181 | -€25,447 | -€17,267 | -211.1% |
| Operating profit (loss) | 9901 | -€9,164 | -€27,067 | -€17,904 | -195.4% |
| Financial income | 75/76B | €738 | €735 | -€3 | -0.4% |
| Recurring financial income | 75 | €738 | €735 | -€3 | -0.4% |
| Financial charges | 65/66B | €90 | €345 | +€255 | +283.1% |
| Recurring financial charges | 65 | €90 | €345 | +€255 | +283.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,516 | -€26,677 | -€18,162 | -213.3% |
| Income taxes | 67/77 | €199 | €207 | +€8 | +3.8% |
| Profit (loss) for the period | 9904 | -€8,715 | -€26,884 | -€18,169 | -208.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,715 | -€26,884 | -€18,169 | -208.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.