Neon Cactus 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.
Neon Cactus Studio
Largest movements
- Cash +€11,749
up €11,749 (+55.2%), from €21,297 to €33,046
mainly Net result for the year (+€23,261) and Short-term financial debts (+€3,943)
- Receivables after one year +€2,848
up €2,848 (+8.1%), from €35,302 to €38,150
- Deferred charges and accrued income +€1,148
up €1,148 (+87.7%), from €1,308 to €2,456
- Reserves +€23,261
up €23,261 (+47.5%), from €48,974 to €72,235
- Trade debts -€6,391
down €6,391 (-83.9%), from €7,617 to €1,225
- Current portion of long-term debt -€4,056
no longer reported in 2025 (was €4,056)
- Short-term financial debts +€3,943
new in 2025: €3,943
- Other debts -€1,815
no longer reported in 2025 (was €1,815)
- Gross operating margin -€5,560
down €5,560 (-13.6%), from €40,990 to €35,431
- Taxes -€1,020
down €1,020 (-8.3%), from €12,294 to €11,275
- Financial income +€700
up €700 (+64.4%), from €1,086 to €1,787
- Financial charges -€500
down €500 (-47.3%), from €1,056 to €557
- Depreciation +€447
up €447 (+26.7%), from €1,677 to €2,125
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 | €89,254 | €104,908 | +€15,654 | +17.5% |
| Fixed assets | 21/28 | €7,936 | €8,132 | +€196 | +2.5% |
| Tangible fixed assets | 22/27 | €7,936 | €8,132 | +€196 | +2.5% |
| Plant, machinery and equipment | 23 | €7,936 | €428 | -€7,508 | -94.6% |
| Furniture and vehicles | 24 | - | €7,704 | +€7,704 | |
| Current assets | 29/58 | €81,318 | €96,776 | +€15,458 | +19.0% |
| Amounts receivable after more than one year | 29 | €35,302 | €38,150 | +€2,848 | +8.1% |
| Other amounts receivable | 291 | €35,302 | €38,150 | +€2,848 | +8.1% |
| Amounts receivable within one year | 40/41 | €23,410 | €23,124 | -€286 | -1.2% |
| Trade receivables | 40 | €16,209 | €13,113 | -€3,097 | -19.1% |
| Other amounts receivable | 41 | €7,201 | €10,011 | +€2,810 | +39.0% |
| Cash at bank and in hand | 54/58 | €21,297 | €33,046 | +€11,749 | +55.2% |
| Deferred charges and accrued income | 490/1 | €1,308 | €2,456 | +€1,148 | +87.7% |
| Total equity and liabilities | 10/49 | €89,254 | €104,908 | +€15,654 | +17.5% |
| Equity | 10/15 | €63,374 | €86,635 | +€23,261 | +36.7% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Reserves | 13 | €48,974 | €72,235 | +€23,261 | +47.5% |
| Distributable reserves | 133 | €48,974 | €72,235 | +€23,261 | +47.5% |
| Amounts payable | 17/49 | €25,880 | €18,273 | -€7,607 | -29.4% |
| Amounts payable within one year | 42/48 | €25,880 | €18,273 | -€7,607 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €4,056 | - | -€4,056 | |
| Financial debts | 43 | - | €3,943 | +€3,943 | |
| Credit institutions | 430/8 | - | €3,943 | +€3,943 | |
| Trade debts | 44 | €7,617 | €1,225 | -€6,391 | -83.9% |
| Suppliers | 440/4 | €7,617 | €1,225 | -€6,391 | -83.9% |
| Taxes, remuneration and social security | 45 | €12,393 | €13,104 | +€711 | +5.7% |
| Taxes | 450/3 | €7,646 | €13,104 | +€5,459 | +71.4% |
| Remuneration and social security | 454/9 | €4,747 | - | -€4,747 | |
| Other amounts payable | 47/48 | €1,815 | - | -€1,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €2,125 | +€447 | +26.7% |
| Other operating charges | 640/8 | €314 | - | -€314 | |
| Gross operating margin | 9900 | €40,990 | €35,431 | -€5,560 | -13.6% |
| Operating profit (loss) | 9901 | €38,999 | €33,306 | -€5,693 | -14.6% |
| Financial income | 75/76B | €1,086 | €1,787 | +€700 | +64.4% |
| Recurring financial income | 75 | €1,086 | €1,787 | +€700 | +64.4% |
| Financial charges | 65/66B | €1,056 | €557 | -€500 | -47.3% |
| Recurring financial charges | 65 | €1,056 | €557 | -€500 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €39,029 | €34,536 | -€4,493 | -11.5% |
| Income taxes | 67/77 | €12,294 | €11,275 | -€1,020 | -8.3% |
| Profit (loss) for the period | 9904 | €26,735 | €23,261 | -€3,473 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,735 | €23,261 | -€3,473 | -13.0% |
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 19 October 2026 via checked.be.