Set - Up Studios: 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.
Set - Up Studios
Largest movements
- Cash +€1,193
up €1,193 (+106.4%), from €1,121 to €2,314
mainly Other debts (+€2,500) and Receivables within one year (+€573)
- Receivables within one year -€573
down €573 (-92.7%), from €618 to €45
of which Other amounts receivable: -€306
- Other debts +€2,500
up €2,500 (+0.6%), from €388,882 to €391,382
- Profit (loss) carried forward -€1,862
down €1,862 (-0.5%), from -€407,768 to -€409,631
- Gross operating margin -€2,547
down €2,547, from €1,989 to -€558
- Other operating charges -€1,051
down €1,051 (-45.4%), from €2,316 to €1,265
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 | €1,739 | €2,359 | +€620 | +35.7% |
| Current assets | 29/58 | €1,739 | €2,359 | +€620 | +35.7% |
| Amounts receivable within one year | 40/41 | €618 | €45 | -€573 | -92.7% |
| Trade receivables | 40 | €267 | - | -€267 | |
| Other amounts receivable | 41 | €351 | €45 | -€306 | -87.1% |
| Cash at bank and in hand | 54/58 | €1,121 | €2,314 | +€1,193 | +106.4% |
| Total equity and liabilities | 10/49 | €1,739 | €2,359 | +€620 | +35.7% |
| Equity | 10/15 | -€387,813 | -€389,675 | -€1,862 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Distributable reserves | 133 | €1,363 | €1,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,768 | -€409,631 | -€1,862 | -0.5% |
| Amounts payable | 17/49 | €389,552 | €392,034 | +€2,482 | +0.6% |
| Amounts payable within one year | 42/48 | €389,552 | €392,034 | +€2,482 | +0.6% |
| Trade debts | 44 | €670 | €652 | -€18 | -2.7% |
| Suppliers | 440/4 | €670 | €652 | -€18 | -2.7% |
| Other amounts payable | 47/48 | €388,882 | €391,382 | +€2,500 | +0.6% |
| Other operating charges | 640/8 | €2,316 | €1,265 | -€1,051 | -45.4% |
| Gross operating margin | 9900 | €1,989 | -€558 | -€2,547 | |
| Operating profit (loss) | 9901 | -€327 | -€1,823 | -€1,496 | -457.3% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€372 | -€1,862 | -€1,490 | -400.4% |
| Profit (loss) for the period | 9904 | -€372 | -€1,862 | -€1,490 | -400.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€372 | -€1,862 | -€1,490 | -400.4% |
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 30 September 2026 via checked.be.