NINA T 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.
NINA T STUDIO
Largest movements
- Cash +€27,132
up €27,132 (+586%), from €4,632 to €31,765
mainly Net result for the year (+€20,489) and Tax, wage and social debts (+€7,128)
- Profit (loss) carried forward +€20,489
up €20,489 (+1,585%), from €1,293 to €21,782
- Tax, wage and social debts +€7,128
up €7,128 (+1,152%), from €619 to €7,747
- Gross operating margin +€23,296
up €23,296 (+743%), from €3,136 to €26,431
- Taxes +€4,809
up €4,809 (+777%), from €619 to €5,428
- Depreciation -€1,138
no longer reported in 2025 (was €1,138)
- Other operating charges +€422
up €422 (+777%), from €54 to €476
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 | €5,302 | €32,620 | +€27,319 | +515% |
| Current assets | 29/58 | €5,302 | €32,620 | +€27,319 | +515% |
| Amounts receivable within one year | 40/41 | €669 | €856 | +€187 | +27.9% |
| Other amounts receivable | 41 | €669 | €856 | +€187 | +27.9% |
| Cash at bank and in hand | 54/58 | €4,632 | €31,765 | +€27,132 | +586% |
| Total equity and liabilities | 10/49 | €5,302 | €32,620 | +€27,319 | +515% |
| Equity | 10/15 | €4,293 | €24,782 | +€20,489 | +477% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,293 | €21,782 | +€20,489 | +1,585% |
| Amounts payable | 17/49 | €1,009 | €7,838 | +€6,830 | +677% |
| Amounts payable within one year | 42/48 | €1,009 | €7,838 | +€6,830 | +677% |
| Trade debts | 44 | €390 | €91 | -€299 | -76.6% |
| Suppliers | 440/4 | €390 | €91 | -€299 | -76.6% |
| Taxes, remuneration and social security | 45 | €619 | €7,747 | +€7,128 | +1,152% |
| Taxes | 450/3 | €619 | €7,747 | +€7,128 | +1,152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | - | -€1,138 | |
| Other operating charges | 640/8 | €54 | €476 | +€422 | +777% |
| Gross operating margin | 9900 | €3,136 | €26,431 | +€23,296 | +743% |
| Operating profit (loss) | 9901 | €1,944 | €25,955 | +€24,011 | +1,235% |
| Financial charges | 65/66B | €32 | €38 | +€6 | +20.0% |
| Recurring financial charges | 65 | €32 | €38 | +€6 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €1,912 | €25,917 | +€24,005 | +1,256% |
| Income taxes | 67/77 | €619 | €5,428 | +€4,809 | +777% |
| Profit (loss) for the period | 9904 | €1,293 | €20,489 | +€19,196 | +1,485% |
| Profit (loss) for the period to be appropriated | 9905 | €1,293 | €20,489 | +€19,196 | +1,485% |
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 27 October 2026 via checked.be.