Oystr Studio: what changed
Two fiscal 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.
Oystr Studio
Largest movements
- Receivables within one year +€55,836
up €55,836 (+287.0%), from €19,457 to €75,293
- Cash +€1,882
up €1,882 (+13.8%), from €13,629 to €15,511
mainly Trade debts (+€58,521) and Tax, wage and social debts (+€19,559)
- Trade debts +€58,521
up €58,521 (+546.5%), from €10,709 to €69,230
- Debts after one year -€24,115
down €24,115 (-54.4%), from €44,350 to €20,235
- Tax, wage and social debts +€19,559
up €19,559 (+130.1%), from €15,035 to €34,594
of which Remuneration and social security: +€11,300
- Other debts +€3,937
new in 2025: €3,937
- Taxes -€1,892
down €1,892 (-56.2%), from €3,364 to €1,472
- Gross operating margin -€1,625
down €1,625 (-24.4%), from €6,658 to €5,033
- Financial income -€775
down €775 (-95.6%), from €811 to €36
- Financial charges -€432
down €432 (-94.8%), from €455 to €23
- Depreciation +€276
up €276 (+20.5%), from €1,342 to €1,618
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 | €44,376 | €101,634 | +€57,258 | +129.0% |
| Fixed assets | 21/28 | €10,635 | €10,675 | +€40 | +0.4% |
| Intangible fixed assets | 21 | €1,085 | €742 | -€343 | -31.6% |
| Tangible fixed assets | 22/27 | €9,549 | €9,932 | +€383 | +4.0% |
| Land and buildings | 22 | €7,579 | €6,821 | -€758 | -10.0% |
| Plant, machinery and equipment | 23 | €1,971 | €3,111 | +€1,141 | +57.9% |
| Current assets | 29/58 | €33,741 | €90,959 | +€57,218 | +169.6% |
| Amounts receivable after more than one year | 29 | €155 | €155 | = | 0.0% |
| Other amounts receivable | 291 | €155 | €155 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,457 | €75,293 | +€55,836 | +287.0% |
| Trade receivables | 40 | €19,457 | €75,293 | +€55,836 | +287.0% |
| Cash at bank and in hand | 54/58 | €13,629 | €15,511 | +€1,882 | +13.8% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €44,376 | €101,634 | +€57,258 | +129.0% |
| Equity | 10/15 | -€25,718 | -€26,362 | -€644 | -2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,718 | -€28,362 | -€644 | -2.3% |
| Amounts payable | 17/49 | €70,093 | €127,996 | +€57,902 | +82.6% |
| Amounts payable after more than one year | 17 | €44,350 | €20,235 | -€24,115 | -54.4% |
| Other amounts payable | 178/9 | €44,350 | €20,235 | -€24,115 | -54.4% |
| Amounts payable within one year | 42/48 | €25,744 | €107,761 | +€82,017 | +318.6% |
| Trade debts | 44 | €10,709 | €69,230 | +€58,521 | +546.5% |
| Suppliers | 440/4 | €10,709 | €69,230 | +€58,521 | +546.5% |
| Taxes, remuneration and social security | 45 | €15,035 | €34,594 | +€19,559 | +130.1% |
| Taxes | 450/3 | €15,035 | €23,294 | +€8,259 | +54.9% |
| Remuneration and social security | 454/9 | - | €11,300 | +€11,300 | |
| Other amounts payable | 47/48 | - | €3,937 | +€3,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €1,618 | +€276 | +20.5% |
| Other operating charges | 640/8 | €850 | €721 | -€129 | -15.2% |
| Non-recurring operating charges | 66A | - | €1,877 | +€1,877 | |
| Gross operating margin | 9900 | €6,658 | €5,033 | -€1,625 | -24.4% |
| Operating profit (loss) | 9901 | €4,465 | €816 | -€3,649 | -81.7% |
| Financial income | 75/76B | €811 | €36 | -€775 | -95.6% |
| Recurring financial income | 75 | €811 | €36 | -€775 | -95.6% |
| Financial charges | 65/66B | €455 | €23 | -€432 | -94.8% |
| Recurring financial charges | 65 | €455 | €23 | -€432 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €4,821 | €829 | -€3,992 | -82.8% |
| Income taxes | 67/77 | €3,364 | €1,472 | -€1,892 | -56.2% |
| Profit (loss) for the period | 9904 | €1,457 | -€644 | -€2,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,457 | -€644 | -€2,101 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.