OFFICE - HOME 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.
OFFICE - HOME STUDIO
Largest movements
- Receivables within one year +€8,761
up €8,761 (+1,595%), from €549 to €9,310
of which Trade receivables: +€8,621
- Tangible fixed assets -€4,216
down €4,216 (-64.7%), from €6,518 to €2,302
- Cash -€1,214
down €1,214 (-98.6%), from €1,230 to €17
mainly Net result for the year (-€12,314) and Receivables within one year (-€8,761)
- Other debts +€13,857
up €13,857 (+29.9%), from €46,353 to €60,210
- Profit (loss) carried forward -€12,314
down €12,314 (-32.9%), from -€37,409 to -€49,723
- Short-term financial debts +€4,352
up €4,352, from €0 to €4,352
- Tax, wage and social debts -€2,445
down €2,445 (-71.5%), from €3,421 to €976
- Trade debts -€600
down €600 (-5.1%), from €11,694 to €11,094
- Gross operating margin +€1,658
up €1,658 (+20.9%), from -€7,926 to -€6,269
- Other operating charges -€374
down €374 (-23.4%), from €1,598 to €1,225
- Depreciation -€84
down €84 (-1.9%), from €4,300 to €4,216
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 | €50,362 | €53,212 | +€2,850 | +5.7% |
| Fixed assets | 21/28 | €9,682 | €5,485 | -€4,197 | -43.3% |
| Tangible fixed assets | 22/27 | €6,518 | €2,302 | -€4,216 | -64.7% |
| Furniture and vehicles | 24 | €6,518 | €2,302 | -€4,216 | -64.7% |
| Financial fixed assets | 28 | €3,164 | €3,184 | +€19 | +0.6% |
| Current assets | 29/58 | €40,680 | €47,727 | +€7,047 | +17.3% |
| Stocks and contracts in progress | 3 | €38,900 | €38,400 | -€500 | -1.3% |
| Stocks | 30/36 | €38,900 | €38,400 | -€500 | -1.3% |
| Amounts receivable within one year | 40/41 | €549 | €9,310 | +€8,761 | +1,595% |
| Trade receivables | 40 | €541 | €9,162 | +€8,621 | +1,593% |
| Other amounts receivable | 41 | €8 | €148 | +€140 | +1,730% |
| Cash at bank and in hand | 54/58 | €1,230 | €17 | -€1,214 | -98.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €50,362 | €53,212 | +€2,850 | +5.7% |
| Equity | 10/15 | -€11,106 | -€23,420 | -€12,314 | -111% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,303 | €6,303 | = | 0.0% |
| Distributable reserves | 133 | €6,303 | €6,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,409 | -€49,723 | -€12,314 | -32.9% |
| Amounts payable | 17/49 | €61,468 | €76,632 | +€15,164 | +24.7% |
| Amounts payable within one year | 42/48 | €61,468 | €76,632 | +€15,164 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €4,352 | +€4,352 | |
| Credit institutions | 430/8 | €0 | €4,352 | +€4,352 | |
| Trade debts | 44 | €11,694 | €11,094 | -€600 | -5.1% |
| Suppliers | 440/4 | €11,694 | €11,094 | -€600 | -5.1% |
| Taxes, remuneration and social security | 45 | €3,421 | €976 | -€2,445 | -71.5% |
| Taxes | 450/3 | €3,421 | €976 | -€2,445 | -71.5% |
| Other amounts payable | 47/48 | €46,353 | €60,210 | +€13,857 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,300 | €4,216 | -€84 | -1.9% |
| Other operating charges | 640/8 | €1,598 | €1,225 | -€374 | -23.4% |
| Gross operating margin | 9900 | -€7,926 | -€6,269 | +€1,658 | +20.9% |
| Operating profit (loss) | 9901 | -€13,824 | -€11,710 | +€2,115 | +15.3% |
| Financial income | 75/76B | €245 | €189 | -€56 | -23.0% |
| Recurring financial income | 75 | €245 | €189 | -€56 | -23.0% |
| Financial charges | 65/66B | €627 | €549 | -€78 | -12.5% |
| Recurring financial charges | 65 | €627 | €549 | -€78 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,207 | -€12,070 | +€2,137 | +15.0% |
| Income taxes | 67/77 | €236 | €244 | +€8 | +3.4% |
| Profit (loss) for the period | 9904 | -€14,442 | -€12,314 | +€2,129 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,442 | -€12,314 | +€2,129 | +14.7% |
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 30 October 2026 via checked.be.