NEW STUDIO SIMILLION: 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.
NEW STUDIO SIMILLION
Largest movements
- Cash +€20,225
up €20,225 (+44.0%), from €46,009 to €66,234
mainly Net result for the year (+€46,325) and Tax, wage and social debts (+€1,698)
- Reserves +€40,000
up €40,000 (+185%), from €21,609 to €61,609
of which Distributable reserves: +€40,000
- Other debts -€23,000
down €23,000 (-47.4%), from €48,500 to €25,500
- Profit (loss) carried forward +€6,325
up €6,325 (+10.6%), from €59,803 to €66,128
- Trade debts -€3,501
down €3,501 (-20.2%), from €17,333 to €13,832
- Gross operating margin +€48,816
up €48,816 (+57.2%), from €85,313 to €134,129
- Staff costs +€30,925
up €30,925 (+103%), from €29,931 to €60,855
- Taxes +€12,974
up €12,974 (+649%), from €2,000 to €14,974
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 | €177,366 | €197,888 | +€20,522 | +11.6% |
| Fixed assets | 21/28 | €17,359 | €16,974 | -€385 | -2.2% |
| Tangible fixed assets | 22/27 | €2,309 | €1,924 | -€385 | -16.7% |
| Plant, machinery and equipment | 23 | €2,309 | €1,924 | -€385 | -16.7% |
| Financial fixed assets | 28 | €15,050 | €15,050 | = | 0.0% |
| Current assets | 29/58 | €160,007 | €180,914 | +€20,907 | +13.1% |
| Stocks and contracts in progress | 3 | €104,984 | €105,449 | +€465 | +0.4% |
| Stocks | 30/36 | €104,984 | €105,449 | +€465 | +0.4% |
| Amounts receivable within one year | 40/41 | €9,014 | €9,230 | +€217 | +2.4% |
| Trade receivables | 40 | €9,014 | €9,230 | +€217 | +2.4% |
| Cash at bank and in hand | 54/58 | €46,009 | €66,234 | +€20,225 | +44.0% |
| Total equity and liabilities | 10/49 | €177,366 | €197,888 | +€20,522 | +11.6% |
| Equity | 10/15 | €101,863 | €148,188 | +€46,325 | +45.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €21,609 | €61,609 | +€40,000 | +185% |
| Tax-exempt reserves | 132 | €1,609 | €1,609 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €60,000 | +€40,000 | +200% |
| Profit (loss) carried forward | 14 | €59,803 | €66,128 | +€6,325 | +10.6% |
| Amounts payable | 17/49 | €75,503 | €49,700 | -€25,803 | -34.2% |
| Amounts payable after more than one year | 17 | €1,000 | - | -€1,000 | |
| Other amounts payable | 178/9 | €1,000 | - | -€1,000 | |
| Amounts payable within one year | 42/48 | €74,503 | €49,700 | -€24,803 | -33.3% |
| Trade debts | 44 | €17,333 | €13,832 | -€3,501 | -20.2% |
| Suppliers | 440/4 | €17,333 | €13,832 | -€3,501 | -20.2% |
| Taxes, remuneration and social security | 45 | €8,670 | €10,368 | +€1,698 | +19.6% |
| Taxes | 450/3 | €8,670 | €10,368 | +€1,698 | +19.6% |
| Other amounts payable | 47/48 | €48,500 | €25,500 | -€23,000 | -47.4% |
| Remuneration, social security and pensions | 62 | €29,931 | €60,855 | +€30,925 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €385 | = | 0.0% |
| Other operating charges | 640/8 | €10,792 | €11,120 | +€328 | +3.0% |
| Gross operating margin | 9900 | €85,313 | €134,129 | +€48,816 | +57.2% |
| Operating profit (loss) | 9901 | €44,205 | €61,768 | +€17,563 | +39.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €813 | €471 | -€342 | -42.1% |
| Recurring financial charges | 65 | €813 | €471 | -€342 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €43,392 | €61,299 | +€17,907 | +41.3% |
| Income taxes | 67/77 | €2,000 | €14,974 | +€12,974 | +649% |
| Profit (loss) for the period | 9904 | €41,392 | €46,325 | +€4,933 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,392 | €46,325 | +€4,933 | +11.9% |
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 24 October 2026 via checked.be.