Standard 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.
Standard Studio
Largest movements
- Tangible fixed assets +€97,138
up €97,138 (+2241.2%), from €4,334 to €101,473
- Receivables within one year +€85,591
up €85,591 (+282.7%), from €30,280 to €115,871
of which Other amounts receivable: +€54,148
- Cash +€67,166
up €67,166 (+194.9%), from €34,459 to €101,625
mainly Net result for the year (+€149,878) and Debts after one year (+€68,726)
- Current investments +€21,000
new in 2025: €21,000
- Reserves +€149,878
up €149,878 (+420.4%), from €35,647 to €185,525
- Debts after one year +€68,726
new in 2025: €68,726
- Tax, wage and social debts +€48,199
up €48,199 (+379.1%), from €12,715 to €60,914
of which Taxes: +€48,199
- Current portion of long-term debt +€15,633
new in 2025: €15,633
- Other debts -€7,935
down €7,935 (-100.0%), from €7,935 to €0
- Gross operating margin +€152,875
up €152,875 (+312.9%), from €48,856 to €201,732
- Taxes +€35,598
up €35,598 (+394.9%), from €9,015 to €44,612
- Financial charges +€3,135
up €3,135 (+158.1%), from €1,984 to €5,119
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 | €70,434 | €340,857 | +€270,423 | +383.9% |
| Formation expenses | 20 | €1,360 | €0 | -€1,360 | -100.0% |
| Fixed assets | 21/28 | €4,334 | €101,473 | +€97,138 | +2241.2% |
| Tangible fixed assets | 22/27 | €4,334 | €101,473 | +€97,138 | +2241.2% |
| Furniture and vehicles | 24 | €4,334 | €101,473 | +€97,138 | +2241.2% |
| Current assets | 29/58 | €64,739 | €239,385 | +€174,645 | +269.8% |
| Amounts receivable within one year | 40/41 | €30,280 | €115,871 | +€85,591 | +282.7% |
| Trade receivables | 40 | €28,057 | €59,500 | +€31,443 | +112.1% |
| Other amounts receivable | 41 | €2,223 | €56,371 | +€54,148 | +2435.8% |
| Current investments | 50/53 | - | €21,000 | +€21,000 | |
| Cash at bank and in hand | 54/58 | €34,459 | €101,625 | +€67,166 | +194.9% |
| Deferred charges and accrued income | 490/1 | - | €888 | +€888 | |
| Total equity and liabilities | 10/49 | €70,434 | €340,857 | +€270,423 | +383.9% |
| Equity | 10/15 | €40,647 | €190,525 | +€149,878 | +368.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,647 | €185,525 | +€149,878 | +420.4% |
| Distributable reserves | 133 | €35,647 | €185,525 | +€149,878 | +420.4% |
| Amounts payable | 17/49 | €29,787 | €150,332 | +€120,545 | +404.7% |
| Amounts payable after more than one year | 17 | - | €68,726 | +€68,726 | |
| Financial debts | 170/4 | - | €68,726 | +€68,726 | |
| Amounts payable within one year | 42/48 | €29,787 | €81,607 | +€51,820 | +174.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,633 | +€15,633 | |
| Trade debts | 44 | €9,137 | €5,059 | -€4,078 | -44.6% |
| Suppliers | 440/4 | €9,137 | €5,059 | -€4,078 | -44.6% |
| Taxes, remuneration and social security | 45 | €12,715 | €60,914 | +€48,199 | +379.1% |
| Taxes | 450/3 | €10,515 | €58,714 | +€48,199 | +458.4% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €7,935 | €0 | -€7,935 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,211 | €2,941 | +€730 | +33.0% |
| Other operating charges | 640/8 | - | €832 | +€832 | |
| Gross operating margin | 9900 | €48,856 | €201,732 | +€152,875 | +312.9% |
| Operating profit (loss) | 9901 | €46,645 | €197,959 | +€151,313 | +324.4% |
| Financial income | 75/76B | - | €1,651 | +€1,651 | |
| Recurring financial income | 75 | - | €1,651 | +€1,651 | |
| Financial charges | 65/66B | €1,984 | €5,119 | +€3,135 | +158.1% |
| Recurring financial charges | 65 | €1,984 | €5,119 | +€3,135 | +158.1% |
| Profit (loss) for the period before taxes | 9903 | €44,662 | €194,490 | +€149,829 | +335.5% |
| Income taxes | 67/77 | €9,015 | €44,612 | +€35,598 | +394.9% |
| Profit (loss) for the period | 9904 | €35,647 | €149,878 | +€114,231 | +320.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,647 | €149,878 | +€114,231 | +320.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.