Negotiator Studios: 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.
Negotiator Studios
Largest movements
- Intangible fixed assets +€27,634
new in 2025: €27,634
- Tangible fixed assets +€1,418
up €1,418 (+90.8%), from €1,562 to €2,980
- Formation expenses -€890
down €890 (-50.0%), from €1,781 to €890
- Cash +€767
up €767 (+6.7%), from €11,475 to €12,243
mainly Net result for the year (+€27,966) and Depreciation (+€6,382)
- Receivables within one year -€647
down €647 (-18.4%), from €3,513 to €2,866
of which Trade receivables: -€581
- Reserves +€27,107
up €27,107 (+317%), from €8,540 to €35,647
- Other debts +€1,173
up €1,173 (+147%), from €800 to €1,973
- Gross operating margin +€25,883
up €25,883 (+169%), from €15,320 to €41,203
- Depreciation +€5,101
up €5,101 (+398%), from €1,281 to €6,382
- Taxes +€3,063
up €3,063 (+85.6%), from €3,578 to €6,641
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 | €18,348 | €46,719 | +€28,371 | +155% |
| Formation expenses | 20 | €1,781 | €890 | -€890 | -50.0% |
| Fixed assets | 21/28 | €1,562 | €30,614 | +€29,052 | +1,860% |
| Intangible fixed assets | 21 | - | €27,634 | +€27,634 | |
| Tangible fixed assets | 22/27 | €1,562 | €2,980 | +€1,418 | +90.8% |
| Plant, machinery and equipment | 23 | €1,562 | €2,980 | +€1,418 | +90.8% |
| Current assets | 29/58 | €15,005 | €15,215 | +€210 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,513 | €2,866 | -€647 | -18.4% |
| Trade receivables | 40 | €3,194 | €2,614 | -€581 | -18.2% |
| Other amounts receivable | 41 | €319 | €253 | -€66 | -20.7% |
| Cash at bank and in hand | 54/58 | €11,475 | €12,243 | +€767 | +6.7% |
| Deferred charges and accrued income | 490/1 | €17 | €106 | +€90 | +540% |
| Total equity and liabilities | 10/49 | €18,348 | €46,719 | +€28,371 | +155% |
| Equity | 10/15 | €13,540 | €40,647 | +€27,107 | +200% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,540 | €35,647 | +€27,107 | +317% |
| Distributable reserves | 133 | €8,540 | €35,647 | +€27,107 | +317% |
| Amounts payable | 17/49 | €4,808 | €6,072 | +€1,264 | +26.3% |
| Amounts payable within one year | 42/48 | €4,808 | €5,828 | +€1,020 | +21.2% |
| Trade debts | 44 | €359 | - | -€359 | |
| Suppliers | 440/4 | €359 | - | -€359 | |
| Taxes, remuneration and social security | 45 | €3,649 | €3,855 | +€206 | +5.6% |
| Taxes | 450/3 | €2,075 | €2,281 | +€206 | +9.9% |
| Remuneration and social security | 454/9 | €1,574 | €1,574 | = | 0.0% |
| Other amounts payable | 47/48 | €800 | €1,973 | +€1,173 | +147% |
| Accrued charges and deferred income | 492/3 | - | €244 | +€244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €6,382 | +€5,101 | +398% |
| Other operating charges | 640/8 | €52 | - | -€52 | |
| Non-recurring operating charges | 66A | €991 | - | -€991 | |
| Gross operating margin | 9900 | €15,320 | €41,203 | +€25,883 | +169% |
| Operating profit (loss) | 9901 | €12,996 | €34,821 | +€21,825 | +168% |
| Financial income | 75/76B | €17 | €4 | -€12 | -74.3% |
| Recurring financial income | 75 | €17 | €4 | -€12 | -74.3% |
| Financial charges | 65/66B | €95 | €218 | +€123 | +129% |
| Recurring financial charges | 65 | €95 | €218 | +€123 | +129% |
| Profit (loss) for the period before taxes | 9903 | €12,918 | €34,607 | +€21,689 | +168% |
| Income taxes | 67/77 | €3,578 | €6,641 | +€3,063 | +85.6% |
| Profit (loss) for the period | 9904 | €9,340 | €27,966 | +€18,626 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €9,340 | €27,966 | +€18,626 | +199% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.