PEAK 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.
PEAK STUDIO
Largest movements
- Tangible fixed assets -€5,413
down €5,413 (-22.5%), from €24,080 to €18,667
of which Leasing and similar rights: -€5,228
- Deferred charges and accrued income -€3,228
down €3,228 (-79.6%), from €4,054 to €826
- Receivables within one year +€3,073
up €3,073 (+7053.7%), from €44 to €3,116
of which Trade receivables: +€2,321
- Cash -€1,116
no longer reported in 2025 (was €1,116)
mainly Trade debts (-€5,330) and Debts after one year (-€4,445)
- Trade debts -€5,330
down €5,330 (-59.2%), from €8,997 to €3,667
- Debts after one year -€4,445
down €4,445 (-34.3%), from €12,943 to €8,497
- Profit (loss) carried forward -€4,190
down €4,190 (-42.3%), from -€9,916 to -€14,106
- Other debts +€3,104
up €3,104 (+40.7%), from €7,634 to €10,738
- Short-term financial debts +€2,509
new in 2025: €2,509
- Gross operating margin -€6,709
down €6,709 (-52.9%), from €12,682 to €5,973
- Other operating charges -€431
down €431 (-23.3%), from €1,851 to €1,420
- Depreciation +€221
up €221 (+3.1%), from €7,078 to €7,299
- Taxes -€207
down €207 (-50.2%), from €412 to €205
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 | €30,841 | €24,110 | -€6,731 | -21.8% |
| Formation expenses | 20 | €47 | €0 | -€47 | -100.0% |
| Fixed assets | 21/28 | €25,580 | €20,167 | -€5,413 | -21.2% |
| Tangible fixed assets | 22/27 | €24,080 | €18,667 | -€5,413 | -22.5% |
| Furniture and vehicles | 24 | €5,345 | €5,161 | -€184 | -3.4% |
| Leasing and similar rights | 25 | €18,735 | €13,507 | -€5,228 | -27.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €5,214 | €3,942 | -€1,272 | -24.4% |
| Amounts receivable within one year | 40/41 | €44 | €3,116 | +€3,073 | +7053.7% |
| Trade receivables | 40 | €44 | €2,364 | +€2,321 | +5327.8% |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €1,116 | - | -€1,116 | |
| Deferred charges and accrued income | 490/1 | €4,054 | €826 | -€3,228 | -79.6% |
| Total equity and liabilities | 10/49 | €30,841 | €24,110 | -€6,731 | -21.8% |
| Equity | 10/15 | -€7,916 | -€12,106 | -€4,190 | -52.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,916 | -€14,106 | -€4,190 | -42.3% |
| Amounts payable | 17/49 | €38,757 | €36,215 | -€2,542 | -6.6% |
| Amounts payable after more than one year | 17 | €12,943 | €8,497 | -€4,445 | -34.3% |
| Financial debts | 170/4 | €12,943 | €8,497 | -€4,445 | -34.3% |
| Amounts payable within one year | 42/48 | €25,814 | €27,718 | +€1,903 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €4,253 | €4,445 | +€192 | +4.5% |
| Financial debts | 43 | - | €2,509 | +€2,509 | |
| Credit institutions | 430/8 | - | €2,509 | +€2,509 | |
| Trade debts | 44 | €8,997 | €3,667 | -€5,330 | -59.2% |
| Suppliers | 440/4 | €8,997 | €3,667 | -€5,330 | -59.2% |
| Taxes, remuneration and social security | 45 | €4,930 | €6,360 | +€1,429 | +29.0% |
| Taxes | 450/3 | €1,499 | €1,129 | -€371 | -24.7% |
| Remuneration and social security | 454/9 | €3,431 | €5,231 | +€1,800 | +52.5% |
| Other amounts payable | 47/48 | €7,634 | €10,738 | +€3,104 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €7,299 | +€221 | +3.1% |
| Other operating charges | 640/8 | €1,851 | €1,420 | -€431 | -23.3% |
| Gross operating margin | 9900 | €12,682 | €5,973 | -€6,709 | -52.9% |
| Operating profit (loss) | 9901 | €3,753 | -€2,745 | -€6,499 | |
| Financial charges | 65/66B | €1,354 | €1,239 | -€115 | -8.5% |
| Recurring financial charges | 65 | €1,354 | €1,239 | -€115 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €2,400 | -€3,984 | -€6,384 | |
| Income taxes | 67/77 | €412 | €205 | -€207 | -50.2% |
| Profit (loss) for the period | 9904 | €1,988 | -€4,190 | -€6,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,988 | -€4,190 | -€6,177 |
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.