NEMEA 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.
NEMEA Studio
Largest movements
- Cash +€4,103
up €4,103 (+56.7%), from €7,235 to €11,338
mainly Tax, wage and social debts (+€3,469) and Net result for the year (+€719)
- Tax, wage and social debts +€3,469
up €3,469 (+59.7%), from €5,808 to €9,278
of which Taxes: +€3,069
- Profit (loss) carried forward +€719
up €719 (+11.2%), from €6,417 to €7,136
- Trade debts +€613
up €613 (+220.4%), from €278 to €892
- Other debts -€414
down €414 (-13.1%), from €3,160 to €2,747
- Gross operating margin -€6,871
down €6,871 (-55.8%), from €12,311 to €5,440
- Taxes -€1,497
down €1,497 (-59.5%), from €2,518 to €1,021
- Depreciation +€267
up €267 (+88.4%), from €302 to €570
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 | €18,664 | €23,052 | +€4,388 | +23.5% |
| Fixed assets | 21/28 | €1,867 | €2,006 | +€139 | +7.5% |
| Tangible fixed assets | 22/27 | €1,867 | €2,006 | +€139 | +7.5% |
| Plant, machinery and equipment | 23 | €1,559 | €1,191 | -€368 | -23.6% |
| Furniture and vehicles | 24 | €308 | €815 | +€507 | +164.6% |
| Current assets | 29/58 | €16,797 | €21,046 | +€4,249 | +25.3% |
| Amounts receivable within one year | 40/41 | €9,554 | €9,694 | +€140 | +1.5% |
| Trade receivables | 40 | €9,554 | €8,715 | -€839 | -8.8% |
| Other amounts receivable | 41 | - | €979 | +€979 | |
| Cash at bank and in hand | 54/58 | €7,235 | €11,338 | +€4,103 | +56.7% |
| Deferred charges and accrued income | 490/1 | €8 | €14 | +€6 | +72.4% |
| Total equity and liabilities | 10/49 | €18,664 | €23,052 | +€4,388 | +23.5% |
| Equity | 10/15 | €9,417 | €10,136 | +€719 | +7.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,417 | €7,136 | +€719 | +11.2% |
| Amounts payable | 17/49 | €9,247 | €12,916 | +€3,669 | +39.7% |
| Amounts payable within one year | 42/48 | €9,247 | €12,916 | +€3,669 | +39.7% |
| Trade debts | 44 | €278 | €892 | +€613 | +220.4% |
| Suppliers | 440/4 | €278 | €892 | +€613 | +220.4% |
| Taxes, remuneration and social security | 45 | €5,808 | €9,278 | +€3,469 | +59.7% |
| Taxes | 450/3 | €4,008 | €7,078 | +€3,069 | +76.6% |
| Remuneration and social security | 454/9 | €1,800 | €2,200 | +€400 | +22.2% |
| Other amounts payable | 47/48 | €3,160 | €2,747 | -€414 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €570 | +€267 | +88.4% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €12,311 | €5,440 | -€6,871 | -55.8% |
| Operating profit (loss) | 9901 | €11,958 | €4,870 | -€7,088 | -59.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,023 | €3,130 | +€107 | +3.5% |
| Recurring financial charges | 65 | €3,023 | €3,130 | +€107 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €8,935 | €1,740 | -€7,195 | -80.5% |
| Income taxes | 67/77 | €2,518 | €1,021 | -€1,497 | -59.5% |
| Profit (loss) for the period | 9904 | €6,417 | €719 | -€5,698 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,417 | €719 | -€5,698 | -88.8% |
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 9 October 2026 via checked.be.