MARIO'S KNIPSTUDIO: 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.
MARIO'S KNIPSTUDIO
Largest movements
- Cash +€83,048
up €83,048 (+46.4%), from €178,953 to €262,002
mainly Net result for the year (+€83,785) and Depreciation (+€19,247)
- Reserves +€54,970
up €54,970 (+18.8%), from €292,025 to €346,995
- Trade debts +€12,713
up €12,713 (+558%), from €2,277 to €14,989
- Other debts +€9,759
up €9,759 (+51.2%), from €19,057 to €28,815
- Tax, wage and social debts +€5,738
up €5,738 (+14.7%), from €38,948 to €44,686
of which Taxes: +€12,508
- Current portion of long-term debt -€4,668
down €4,668 (-100%), from €4,668 to €0
- Gross operating margin +€28,489
up €28,489 (+8.2%), from €348,895 to €377,384
- Staff costs +€22,174
up €22,174 (+10.2%), from €216,515 to €238,689
- Depreciation -€7,067
down €7,067 (-26.9%), from €26,314 to €19,247
- Other operating charges -€5,708
down €5,708 (-68.0%), from €8,400 to €2,692
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 | €356,975 | €435,486 | +€78,511 | +22.0% |
| Fixed assets | 21/28 | €158,248 | €154,222 | -€4,026 | -2.5% |
| Tangible fixed assets | 22/27 | €158,248 | €154,222 | -€4,026 | -2.5% |
| Land and buildings | 22 | €136,856 | €128,945 | -€7,911 | -5.8% |
| Plant, machinery and equipment | 23 | €0 | €10,148 | +€10,148 | |
| Furniture and vehicles | 24 | €21,392 | €15,128 | -€6,264 | -29.3% |
| Current assets | 29/58 | €198,727 | €281,264 | +€82,537 | +41.5% |
| Stocks and contracts in progress | 3 | €15,600 | €13,729 | -€1,871 | -12.0% |
| Stocks | 30/36 | €15,600 | €13,729 | -€1,871 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,610 | €238 | -€2,371 | -90.9% |
| Trade receivables | 40 | €2,375 | €0 | -€2,375 | -100% |
| Other amounts receivable | 41 | €235 | €238 | +€3 | +1.4% |
| Cash at bank and in hand | 54/58 | €178,953 | €262,002 | +€83,048 | +46.4% |
| Deferred charges and accrued income | 490/1 | €1,564 | €5,296 | +€3,732 | +239% |
| Total equity and liabilities | 10/49 | €356,975 | €435,486 | +€78,511 | +22.0% |
| Equity | 10/15 | €292,025 | €346,995 | +€54,970 | +18.8% |
| Reserves | 13 | €292,025 | €346,995 | +€54,970 | +18.8% |
| Distributable reserves | 133 | €292,025 | €346,995 | +€54,970 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,950 | €88,491 | +€23,541 | +36.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,950 | €88,491 | +€23,541 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €4,668 | €0 | -€4,668 | -100% |
| Trade debts | 44 | €2,277 | €14,989 | +€12,713 | +558% |
| Suppliers | 440/4 | €2,277 | €14,989 | +€12,713 | +558% |
| Taxes, remuneration and social security | 45 | €38,948 | €44,686 | +€5,738 | +14.7% |
| Taxes | 450/3 | €17,140 | €29,648 | +€12,508 | +73.0% |
| Remuneration and social security | 454/9 | €21,807 | €15,038 | -€6,770 | -31.0% |
| Other amounts payable | 47/48 | €19,057 | €28,815 | +€9,759 | +51.2% |
| Non-recurring operating income | 76A | €2,893 | €0 | -€2,893 | -100% |
| Remuneration, social security and pensions | 62 | €216,515 | €238,689 | +€22,174 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,314 | €19,247 | -€7,067 | -26.9% |
| Other operating charges | 640/8 | €8,400 | €2,692 | -€5,708 | -68.0% |
| Gross operating margin | 9900 | €348,895 | €377,384 | +€28,489 | +8.2% |
| Operating profit (loss) | 9901 | €97,665 | €116,757 | +€19,091 | +19.5% |
| Financial income | 75/76B | €0 | €166 | +€166 | |
| Recurring financial income | 75 | €0 | €166 | +€166 | |
| Financial charges | 65/66B | €2,295 | €3,050 | +€756 | +32.9% |
| Recurring financial charges | 65 | €2,295 | €3,050 | +€756 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €95,371 | €113,872 | +€18,502 | +19.4% |
| Income taxes | 67/77 | €26,965 | €30,087 | +€3,122 | +11.6% |
| Profit (loss) for the period | 9904 | €68,405 | €83,785 | +€15,380 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,405 | €83,785 | +€15,380 | +22.5% |
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 23 October 2026 via checked.be.