STUDIO 100 PUBLISHING: 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.
STUDIO 100 PUBLISHING
Largest movements
- Cash +€186,684
up €186,684 (+40.7%), from €458,319 to €645,003
mainly Net result for the year (+€529,406) and Other debts (+€210,000)
- Receivables within one year +€59,879
up €59,879 (+2876.4%), from €2,082 to €61,961
of which Other amounts receivable: +€38,641
- Other debts +€210,000
up €210,000 (+65.6%), from €320,000 to €530,000
- Tax, wage and social debts +€37,251
up €37,251 (+416.7%), from €8,939 to €46,190
- Gross operating margin +€288,056
up €288,056 (+68.7%), from €419,152 to €707,208
- Taxes +€72,014
up €72,014 (+68.9%), from €104,588 to €176,602
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 | €460,525 | €707,087 | +€246,562 | +53.5% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €460,401 | €706,963 | +€246,562 | +53.6% |
| Amounts receivable within one year | 40/41 | €2,082 | €61,961 | +€59,879 | +2876.4% |
| Trade receivables | 40 | €52 | €21,290 | +€21,237 | +40544.8% |
| Other amounts receivable | 41 | €2,029 | €40,671 | +€38,641 | +1904.1% |
| Cash at bank and in hand | 54/58 | €458,319 | €645,003 | +€186,684 | +40.7% |
| Total equity and liabilities | 10/49 | €460,525 | €707,087 | +€246,562 | +53.5% |
| Equity | 10/15 | €130,596 | €130,002 | -€594 | -0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,596 | €108,002 | -€594 | -0.5% |
| Amounts payable | 17/49 | €329,929 | €577,085 | +€247,156 | +74.9% |
| Amounts payable within one year | 42/48 | €329,929 | €577,085 | +€247,156 | +74.9% |
| Trade debts | 44 | €990 | €895 | -€95 | -9.6% |
| Suppliers | 440/4 | €990 | €895 | -€95 | -9.6% |
| Taxes, remuneration and social security | 45 | €8,939 | €46,190 | +€37,251 | +416.7% |
| Taxes | 450/3 | €8,939 | €46,190 | +€37,251 | +416.7% |
| Other amounts payable | 47/48 | €320,000 | €530,000 | +€210,000 | +65.6% |
| Other operating charges | 640/8 | €605 | €1,020 | +€414 | +68.5% |
| Gross operating margin | 9900 | €419,152 | €707,208 | +€288,056 | +68.7% |
| Operating profit (loss) | 9901 | €418,547 | €706,188 | +€287,641 | +68.7% |
| Financial charges | 65/66B | €195 | €180 | -€15 | -7.7% |
| Recurring financial charges | 65 | €195 | €180 | -€15 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €418,352 | €706,008 | +€287,656 | +68.8% |
| Income taxes | 67/77 | €104,588 | €176,602 | +€72,014 | +68.9% |
| Profit (loss) for the period | 9904 | €313,764 | €529,406 | +€215,642 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €313,764 | €529,406 | +€215,642 | +68.7% |
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.