Live Emotions 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.
Live Emotions Studio
Largest movements
- Tangible fixed assets +€4,151
up €4,151 (+549%), from €756 to €4,907
- Cash -€3,811
down €3,811 (-11.9%), from €32,062 to €28,251
mainly Contributions, distributions and other (-€12,285) and Investment in fixed assets (net) (-€6,427)
- Trade debts -€810
down €810 (-42.9%), from €1,888 to €1,078
- Tax, wage and social debts +€562
up €562 (+14.2%), from €3,967 to €4,529
- Other debts +€492
up €492 (+8.3%), from €5,950 to €6,442
- Depreciation +€1,100
up €1,100 (+93.5%), from €1,176 to €2,276
- Gross operating margin +€831
up €831 (+4.8%), from €17,355 to €18,186
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 | €33,982 | €34,226 | +€244 | +0.7% |
| Fixed assets | 21/28 | €821 | €4,973 | +€4,151 | +505% |
| Tangible fixed assets | 22/27 | €756 | €4,907 | +€4,151 | +549% |
| Furniture and vehicles | 24 | €756 | €4,907 | +€4,151 | +549% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €33,161 | €29,254 | -€3,907 | -11.8% |
| Amounts receivable within one year | 40/41 | €47 | €47 | = | 0.0% |
| Other amounts receivable | 41 | €47 | €47 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,062 | €28,251 | -€3,811 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,052 | €956 | -€96 | -9.1% |
| Total equity and liabilities | 10/49 | €33,982 | €34,226 | +€244 | +0.7% |
| Equity | 10/15 | €22,174 | €22,174 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,574 | €3,574 | = | 0.0% |
| Amounts payable | 17/49 | €11,808 | €12,052 | +€244 | +2.1% |
| Amounts payable within one year | 42/48 | €11,805 | €12,049 | +€244 | +2.1% |
| Trade debts | 44 | €1,888 | €1,078 | -€810 | -42.9% |
| Suppliers | 440/4 | €1,888 | €1,078 | -€810 | -42.9% |
| Taxes, remuneration and social security | 45 | €3,967 | €4,529 | +€562 | +14.2% |
| Taxes | 450/3 | €3,967 | €4,529 | +€562 | +14.2% |
| Other amounts payable | 47/48 | €5,950 | €6,442 | +€492 | +8.3% |
| Accrued charges and deferred income | 492/3 | €3 | €3 | +€0 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €2,276 | +€1,100 | +93.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,355 | €18,186 | +€831 | +4.8% |
| Operating profit (loss) | 9901 | €15,791 | €15,510 | -€281 | -1.8% |
| Financial charges | 65/66B | €73 | €136 | +€63 | +86.2% |
| Recurring financial charges | 65 | €73 | €136 | +€63 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €15,718 | €15,374 | -€344 | -2.2% |
| Income taxes | 67/77 | €3,155 | €3,089 | -€65 | -2.1% |
| Profit (loss) for the period | 9904 | €12,564 | €12,285 | -€279 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,564 | €12,285 | -€279 | -2.2% |
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 24 October 2026 via checked.be.