LIVING 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.
LIVING STUDIO
Largest movements
- Receivables within one year -€306
down €306 (-16.9%), from €1,808 to €1,502
- Profit (loss) carried forward -€858
down €858 (-22.6%), from -€3,789 to -€4,647
- Trade debts +€402
up €402 (+283%), from €142 to €544
- Other debts +€136
up €136 (+28.5%), from €478 to €614
- Financial charges -€37
down €37 (-38.1%), from €97 to €60
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
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 | €1,831 | €1,511 | -€320 | -17.5% |
| Current assets | 29/58 | €1,831 | €1,511 | -€320 | -17.5% |
| Amounts receivable within one year | 40/41 | €1,808 | €1,502 | -€306 | -16.9% |
| Other amounts receivable | 41 | €1,808 | €1,502 | -€306 | -16.9% |
| Cash at bank and in hand | 54/58 | €23 | €9 | -€14 | -60.9% |
| Total equity and liabilities | 10/49 | €1,831 | €1,511 | -€320 | -17.5% |
| Equity | 10/15 | €1,211 | €353 | -€858 | -70.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,789 | -€4,647 | -€858 | -22.6% |
| Amounts payable | 17/49 | €620 | €1,158 | +€538 | +86.8% |
| Amounts payable within one year | 42/48 | €620 | €1,158 | +€538 | +86.8% |
| Trade debts | 44 | €142 | €544 | +€402 | +283% |
| Suppliers | 440/4 | €142 | €544 | +€402 | +283% |
| Other amounts payable | 47/48 | €478 | €614 | +€136 | +28.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€398 | -€398 | = | 0.0% |
| Operating profit (loss) | 9901 | -€785 | -€798 | -€13 | -1.7% |
| Financial charges | 65/66B | €97 | €60 | -€37 | -38.1% |
| Recurring financial charges | 65 | €97 | €60 | -€37 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€882 | -€858 | +€24 | +2.7% |
| Profit (loss) for the period | 9904 | -€882 | -€858 | +€24 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€882 | -€858 | +€24 | +2.7% |
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 31 October 2026 via checked.be.