ONYX 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.
ONYX STUDIO
Largest movements
- Cash -€17,344
down €17,344 (-35.9%), from €48,379 to €31,035
mainly Receivables within one year (-€13,387) and Investment in fixed assets (net) (-€10,199)
- Receivables within one year +€13,387
new in 2025: €13,387
of which Trade receivables: +€8,270
- Deferred charges and accrued income +€4,745
up €4,745 (+2236.5%), from €212 to €4,957
- Financial fixed assets +€3,000
new in 2025: €3,000
- Profit (loss) carried forward +€16,787
up €16,787 (+39.8%), from €42,224 to €59,011
- Other debts -€7,087
down €7,087 (-100.0%), from €7,087 to €0
- Tax, wage and social debts -€5,682
down €5,682 (-49.8%), from €11,405 to €5,722
of which Taxes: -€8,122
- Gross operating margin +€15,113
up €15,113 (+98.7%), from €15,309 to €30,422
- Taxes +€2,201
up €2,201 (+96.0%), from €2,293 to €4,494
- Depreciation +€1,422
up €1,422 (+24.4%), from €5,836 to €7,258
- Other operating charges +€743
up €743 (+2233.2%), from €33 to €776
- Financial charges -€336
down €336 (-23.1%), from €1,452 to €1,116
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 | €63,498 | €67,226 | +€3,728 | +5.9% |
| Fixed assets | 21/28 | €14,907 | €17,848 | +€2,941 | +19.7% |
| Tangible fixed assets | 22/27 | €14,907 | €14,848 | -€59 | -0.4% |
| Furniture and vehicles | 24 | €14,907 | €14,848 | -€59 | -0.4% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €48,592 | €49,379 | +€787 | +1.6% |
| Amounts receivable within one year | 40/41 | - | €13,387 | +€13,387 | |
| Trade receivables | 40 | - | €8,270 | +€8,270 | |
| Other amounts receivable | 41 | - | €5,116 | +€5,116 | |
| Cash at bank and in hand | 54/58 | €48,379 | €31,035 | -€17,344 | -35.9% |
| Deferred charges and accrued income | 490/1 | €212 | €4,957 | +€4,745 | +2236.5% |
| Total equity and liabilities | 10/49 | €63,498 | €67,226 | +€3,728 | +5.9% |
| Equity | 10/15 | €44,224 | €61,011 | +€16,787 | +38.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,224 | €59,011 | +€16,787 | +39.8% |
| Amounts payable | 17/49 | €19,274 | €6,216 | -€13,058 | -67.8% |
| Amounts payable within one year | 42/48 | €19,274 | €6,216 | -€13,058 | -67.8% |
| Trade debts | 44 | €782 | €493 | -€289 | -36.9% |
| Suppliers | 440/4 | €782 | €493 | -€289 | -36.9% |
| Taxes, remuneration and social security | 45 | €11,405 | €5,722 | -€5,682 | -49.8% |
| Taxes | 450/3 | €11,405 | €3,282 | -€8,122 | -71.2% |
| Remuneration and social security | 454/9 | - | €2,440 | +€2,440 | |
| Other amounts payable | 47/48 | €7,087 | €0 | -€7,087 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,836 | €7,258 | +€1,422 | +24.4% |
| Other operating charges | 640/8 | €33 | €776 | +€743 | +2233.2% |
| Gross operating margin | 9900 | €15,309 | €30,422 | +€15,113 | +98.7% |
| Operating profit (loss) | 9901 | €9,439 | €22,388 | +€12,949 | +137.2% |
| Financial income | 75/76B | €0 | €8 | +€8 | +40400.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +40400.0% |
| Financial charges | 65/66B | €1,452 | €1,116 | -€336 | -23.1% |
| Recurring financial charges | 65 | €1,452 | €1,116 | -€336 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €7,987 | €21,281 | +€13,293 | +166.4% |
| Income taxes | 67/77 | €2,293 | €4,494 | +€2,201 | +96.0% |
| Profit (loss) for the period | 9904 | €5,694 | €16,787 | +€11,092 | +194.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,694 | €16,787 | +€11,092 | +194.8% |
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 10 October 2026 via checked.be.