Le Studio Moksha: 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.
Le Studio Moksha
Largest movements
- Receivables within one year +€27,959
up €27,959 (+102%), from €27,280 to €55,239
of which Trade receivables: +€27,959
- Tangible fixed assets +€8,214
up €8,214, from €0 to €8,214
- Cash -€7,669
down €7,669 (-67.8%), from €11,318 to €3,649
mainly Receivables within one year (-€27,959) and Investment in fixed assets (net) (-€9,038)
- Trade debts +€13,415
up €13,415 (+939%), from €1,429 to €14,844
- Profit (loss) carried forward +€12,724
up €12,724 (+73.8%), from €17,236 to €29,960
- Tax, wage and social debts +€2,885
up €2,885 (+10,199%), from €28 to €2,914
of which Taxes: +€2,885
- Turnover +€47,078
up €47,078 (+280%), from €16,800 to €63,878
- Purchases and services +€29,161
up €29,161 (+134%), from €21,801 to €50,962
- Gross operating margin +€13,370
up €13,370, from -€382 to €12,988
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 | €39,098 | €68,123 | +€29,025 | +74.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €500 | €9,235 | +€8,735 | +1,747% |
| Tangible fixed assets | 22/27 | €0 | €8,214 | +€8,214 | |
| Plant, machinery and equipment | 23 | €0 | €8,214 | +€8,214 | |
| Financial fixed assets | 28 | €500 | €1,021 | +€521 | +104% |
| Current assets | 29/58 | €38,598 | €58,888 | +€20,290 | +52.6% |
| Amounts receivable within one year | 40/41 | €27,280 | €55,239 | +€27,959 | +102% |
| Trade receivables | 40 | €27,280 | €55,239 | +€27,959 | +102% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €11,318 | €3,649 | -€7,669 | -67.8% |
| Total equity and liabilities | 10/49 | €39,098 | €68,123 | +€29,025 | +74.2% |
| Equity | 10/15 | €37,641 | €50,365 | +€12,724 | +33.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,236 | €29,960 | +€12,724 | +73.8% |
| Amounts payable | 17/49 | €1,457 | €17,758 | +€16,300 | +1,118% |
| Amounts payable within one year | 42/48 | €1,457 | €17,758 | +€16,300 | +1,118% |
| Trade debts | 44 | €1,429 | €14,844 | +€13,415 | +939% |
| Suppliers | 440/4 | €1,429 | €14,844 | +€13,415 | +939% |
| Taxes, remuneration and social security | 45 | €28 | €2,914 | +€2,885 | +10,199% |
| Taxes | 450/3 | €28 | €2,914 | +€2,885 | +10,199% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €16,800 | €63,878 | +€47,078 | +280% |
| Non-recurring operating income | 76A | €4,595 | - | -€4,595 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,801 | €50,962 | +€29,161 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €303 | +€303 | |
| Other operating charges | 640/8 | €448 | €64 | -€384 | -85.8% |
| Non-recurring operating charges | 66A | €4,027 | - | -€4,027 | |
| Gross operating margin | 9900 | -€382 | €12,988 | +€13,370 | |
| Operating profit (loss) | 9901 | -€4,857 | €12,621 | +€17,478 | |
| Financial income | 75/76B | €15 | €1 | -€13 | -90.3% |
| Recurring financial income | 75 | €15 | €1 | -€13 | -90.3% |
| Financial charges | 65/66B | €131 | €96 | -€35 | -27.0% |
| Recurring financial charges | 65 | €131 | €96 | -€35 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,973 | €12,527 | +€17,500 | |
| Income taxes | 67/77 | €4 | -€198 | -€202 | |
| Profit (loss) for the period | 9904 | -€4,977 | €12,724 | +€17,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,977 | €12,724 | +€17,702 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.