My mini studio: 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.
My mini studio
Largest movements
- Receivables within one year -€2,659
down €2,659 (-51.7%), from €5,146 to €2,487
of which Trade receivables: -€1,675
- Tangible fixed assets -€1,242
down €1,242 (-40.4%), from €3,075 to €1,834
- Cash -€1,043
down €1,043 (-38.8%), from €2,690 to €1,648
mainly Debts after one year (-€5,469) and Advances received (-€2,420)
- Profit (loss) carried forward +€6,205
up €6,205 (+36.4%), from -€17,042 to -€10,838
- Debts after one year -€5,469
down €5,469 (-32.8%), from €16,655 to €11,186
- Advances received -€2,420
no longer reported in 2025 (was €2,420)
- Trade debts -€2,193
down €2,193 (-51.0%), from €4,301 to €2,107
- Tax, wage and social debts -€1,523
down €1,523 (-42.6%), from €3,578 to €2,055
- Gross operating margin +€11,756
up €11,756, from -€3,229 to €8,527
- Financial charges -€1,193
down €1,193 (-63.0%), from €1,892 to €699
- Other operating charges -€91
down €91 (-28.8%), from €317 to €226
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 | €10,911 | €6,027 | -€4,885 | -44.8% |
| Fixed assets | 21/28 | €3,075 | €1,834 | -€1,242 | -40.4% |
| Tangible fixed assets | 22/27 | €3,075 | €1,834 | -€1,242 | -40.4% |
| Furniture and vehicles | 24 | €3,075 | €1,834 | -€1,242 | -40.4% |
| Current assets | 29/58 | €7,836 | €4,193 | -€3,643 | -46.5% |
| Amounts receivable within one year | 40/41 | €5,146 | €2,487 | -€2,659 | -51.7% |
| Trade receivables | 40 | €4,162 | €2,487 | -€1,675 | -40.2% |
| Other amounts receivable | 41 | €984 | - | -€984 | |
| Cash at bank and in hand | 54/58 | €2,690 | €1,648 | -€1,043 | -38.8% |
| Deferred charges and accrued income | 490/1 | - | €58 | +€58 | |
| Total equity and liabilities | 10/49 | €10,911 | €6,027 | -€4,885 | -44.8% |
| Equity | 10/15 | -€16,042 | -€9,838 | +€6,205 | +38.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,042 | -€10,838 | +€6,205 | +36.4% |
| Amounts payable | 17/49 | €26,954 | €15,864 | -€11,090 | -41.1% |
| Amounts payable after more than one year | 17 | €16,655 | €11,186 | -€5,469 | -32.8% |
| Other amounts payable | 178/9 | €16,655 | €11,186 | -€5,469 | -32.8% |
| Amounts payable within one year | 42/48 | €10,299 | €4,678 | -€5,620 | -54.6% |
| Trade debts | 44 | €4,301 | €2,107 | -€2,193 | -51.0% |
| Suppliers | 440/4 | €4,301 | €2,107 | -€2,193 | -51.0% |
| Advances received on contracts in progress | 46 | €2,420 | - | -€2,420 | |
| Taxes, remuneration and social security | 45 | €3,578 | €2,055 | -€1,523 | -42.6% |
| Taxes | 450/3 | €3,578 | €2,055 | -€1,523 | -42.6% |
| Other amounts payable | 47/48 | - | €516 | +€516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €1,242 | = | 0.0% |
| Other operating charges | 640/8 | €317 | €226 | -€91 | -28.8% |
| Gross operating margin | 9900 | -€3,229 | €8,527 | +€11,756 | |
| Operating profit (loss) | 9901 | -€4,788 | €7,059 | +€11,847 | |
| Financial charges | 65/66B | €1,892 | €699 | -€1,193 | -63.0% |
| Recurring financial charges | 65 | €1,892 | €699 | -€1,193 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,680 | €6,360 | +€13,040 | |
| Income taxes | 67/77 | €170 | €155 | -€15 | -8.7% |
| Profit (loss) for the period | 9904 | -€6,850 | €6,205 | +€13,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,850 | €6,205 | +€13,055 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.