STUDIHOO: 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.
STUDIHOO
Largest movements
- Receivables within one year -€6,564
down €6,564 (-25.0%), from €26,280 to €19,716
of which Trade receivables: -€8,871
- Cash -€2,152
down €2,152 (-18.3%), from €11,754 to €9,602
mainly Tax, wage and social debts (-€9,100) and Net result for the year (-€8,235)
- Tangible fixed assets -€2,033
down €2,033 (-49.6%), from €4,102 to €2,069
- Deferred charges and accrued income +€920
up €920 (+61.4%), from €1,498 to €2,418
- Tax, wage and social debts -€9,100
down €9,100 (-71.1%), from €12,803 to €3,703
- Profit (loss) carried forward -€8,235
down €8,235 (-34.5%), from €23,895 to €15,660
- Trade debts +€7,506
up €7,506 (+2304.9%), from €326 to €7,831
- Gross operating margin -€13,310
down €13,310, from €10,063 to -€3,248
- Taxes -€2,062
down €2,062 (-94.0%), from €2,194 to €132
- Other operating charges +€890
up €890 (+259.0%), from €344 to €1,233
- Depreciation +€541
up €541 (+36.2%), from €1,493 to €2,033
- Financial charges -€395
down €395 (-16.2%), from €2,431 to €2,036
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 | €43,935 | €34,105 | -€9,830 | -22.4% |
| Fixed assets | 21/28 | €4,402 | €2,369 | -€2,033 | -46.2% |
| Tangible fixed assets | 22/27 | €4,102 | €2,069 | -€2,033 | -49.6% |
| Furniture and vehicles | 24 | €4,102 | €2,069 | -€2,033 | -49.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €39,533 | €31,736 | -€7,797 | -19.7% |
| Amounts receivable within one year | 40/41 | €26,280 | €19,716 | -€6,564 | -25.0% |
| Trade receivables | 40 | €18,173 | €9,303 | -€8,871 | -48.8% |
| Other amounts receivable | 41 | €8,107 | €10,413 | +€2,306 | +28.5% |
| Cash at bank and in hand | 54/58 | €11,754 | €9,602 | -€2,152 | -18.3% |
| Deferred charges and accrued income | 490/1 | €1,498 | €2,418 | +€920 | +61.4% |
| Total equity and liabilities | 10/49 | €43,935 | €34,105 | -€9,830 | -22.4% |
| Equity | 10/15 | €30,807 | €22,571 | -€8,235 | -26.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,912 | €3,912 | = | 0.0% |
| Distributable reserves | 133 | €3,912 | €3,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,895 | €15,660 | -€8,235 | -34.5% |
| Amounts payable | 17/49 | €13,128 | €11,534 | -€1,594 | -12.1% |
| Amounts payable within one year | 42/48 | €13,128 | €11,534 | -€1,594 | -12.1% |
| Trade debts | 44 | €326 | €7,831 | +€7,506 | +2304.9% |
| Suppliers | 440/4 | €326 | €7,831 | +€7,506 | +2304.9% |
| Taxes, remuneration and social security | 45 | €12,803 | €3,703 | -€9,100 | -71.1% |
| Taxes | 450/3 | €12,803 | €3,703 | -€9,100 | -71.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €2,033 | +€541 | +36.2% |
| Other operating charges | 640/8 | €344 | €1,233 | +€890 | +259.0% |
| Gross operating margin | 9900 | €10,063 | -€3,248 | -€13,310 | |
| Operating profit (loss) | 9901 | €8,227 | -€6,514 | -€14,741 | |
| Financial income | 75/76B | €311 | €447 | +€137 | +44.0% |
| Recurring financial income | 75 | €311 | €447 | +€137 | +44.0% |
| Financial charges | 65/66B | €2,431 | €2,036 | -€395 | -16.2% |
| Recurring financial charges | 65 | €2,431 | €2,036 | -€395 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €6,106 | -€8,103 | -€14,209 | |
| Income taxes | 67/77 | €2,194 | €132 | -€2,062 | -94.0% |
| Profit (loss) for the period | 9904 | €3,912 | -€8,235 | -€12,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,912 | -€8,235 | -€12,147 |
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 7 October 2026 via checked.be.