STUDIEBURO MOUTON: 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.
STUDIEBURO MOUTON
Largest movements
- Deferred charges and accrued income -€38,705
down €38,705 (-53.2%), from €72,780 to €34,075
- Cash +€15,828
up €15,828 (+1,050%), from €1,508 to €17,335
mainly Deferred charges and accrued income (+€38,705) and Net result for the year (+€18,749)
- Receivables within one year -€7,509
down €7,509 (-35.1%), from €21,413 to €13,905
of which Trade receivables: -€9,254
- Trade debts -€32,616
down €32,616 (-90.9%), from €35,879 to €3,263
- Debts after one year -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Profit (loss) carried forward +€18,749
up €18,749 (+4.5%), from -€415,489 to -€396,740
- Accrued charges and deferred income +€3,481
new in 2025: €3,481
- Gross operating margin +€58,485
up €58,485, from -€35,578 to €22,908
- Financial charges -€528
down €528 (-12.7%), from €4,143 to €3,615
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.
Derived cash bridge
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 | €98,270 | €67,885 | -€30,386 | -30.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,570 | €2,570 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,570 | €2,570 | = | 0.0% |
| Current assets | 29/58 | €95,700 | €65,315 | -€30,386 | -31.8% |
| Amounts receivable within one year | 40/41 | €21,413 | €13,905 | -€7,509 | -35.1% |
| Trade receivables | 40 | €20,096 | €10,842 | -€9,254 | -46.0% |
| Other amounts receivable | 41 | €1,317 | €3,063 | +€1,745 | +133% |
| Cash at bank and in hand | 54/58 | €1,508 | €17,335 | +€15,828 | +1,050% |
| Deferred charges and accrued income | 490/1 | €72,780 | €34,075 | -€38,705 | -53.2% |
| Total equity and liabilities | 10/49 | €98,270 | €67,885 | -€30,386 | -30.9% |
| Equity | 10/15 | -€37,608 | -€18,859 | +€18,749 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,281 | €359,281 | = | 0.0% |
| Distributable reserves | 133 | €359,281 | €359,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€415,489 | -€396,740 | +€18,749 | +4.5% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €85,879 | €36,744 | -€49,135 | -57.2% |
| Amounts payable after more than one year | 17 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Financial debts | 170/4 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Amounts payable within one year | 42/48 | €35,879 | €3,263 | -€32,616 | -90.9% |
| Trade debts | 44 | €35,879 | €3,263 | -€32,616 | -90.9% |
| Suppliers | 440/4 | €35,879 | €3,263 | -€32,616 | -90.9% |
| Accrued charges and deferred income | 492/3 | - | €3,481 | +€3,481 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€35,578 | €22,908 | +€58,485 | |
| Operating profit (loss) | 9901 | -€36,106 | €22,364 | +€58,469 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -58.1% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -58.1% |
| Financial charges | 65/66B | €4,143 | €3,615 | -€528 | -12.7% |
| Recurring financial charges | 65 | €4,143 | €3,615 | -€528 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,245 | €18,750 | +€58,995 | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -58.9% |
| Profit (loss) for the period | 9904 | -€40,246 | €18,749 | +€58,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,246 | €18,749 | +€58,996 |
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 31 October 2026 via checked.be.