STUDIO 2CV: 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 2CV
Largest movements
- Stocks and contracts +€35,627
up €35,627 (+167.5%), from €21,266 to €56,893
- Receivables within one year +€26,991
up €26,991 (+10.3%), from €260,994 to €287,986
of which Other amounts receivable: +€27,189
- Deferred charges and accrued income +€11,041
up €11,041 (+86.8%), from €12,725 to €23,766
- Cash -€8,260
down €8,260 (-85.9%), from €9,616 to €1,356
mainly Stocks and contracts (-€35,627) and Receivables within one year (-€26,991)
- Trade debts +€71,976
up €71,976 (+58.4%), from €123,318 to €195,294
- Profit (loss) carried forward -€6,577
down €6,577 (-2.5%), from -€264,236 to -€270,814
- Turnover -€153,354
down €153,354 (-86.7%), from €176,826 to €23,472
- Goods and materials +€51,600
up €51,600 (+270.8%), from €19,055 to €70,655
- Services and other goods -€47,600
down €47,600 (-74.7%), from €63,718 to €16,117
- Other operating income -€42,283
down €42,283 (-100.0%), from €42,283 to €0
- Financial income +€8,845
up €8,845 (+338.4%), from €2,614 to €11,459
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 | €304,602 | €370,000 | +€65,398 | +21.5% |
| Current assets | 29/58 | €304,602 | €370,000 | +€65,398 | +21.5% |
| Stocks and contracts in progress | 3 | €21,266 | €56,893 | +€35,627 | +167.5% |
| Stocks | 30/36 | €21,266 | €56,893 | +€35,627 | +167.5% |
| Property held for sale | 35 | €21,266 | €56,893 | +€35,627 | +167.5% |
| Amounts receivable within one year | 40/41 | €260,994 | €287,986 | +€26,991 | +10.3% |
| Trade receivables | 40 | €8,077 | €7,879 | -€197 | -2.4% |
| Other amounts receivable | 41 | €252,918 | €280,106 | +€27,189 | +10.7% |
| Cash at bank and in hand | 54/58 | €9,616 | €1,356 | -€8,260 | -85.9% |
| Deferred charges and accrued income | 490/1 | €12,725 | €23,766 | +€11,041 | +86.8% |
| Total equity and liabilities | 10/49 | €304,602 | €370,000 | +€65,398 | +21.5% |
| Equity | 10/15 | €181,284 | €174,706 | -€6,577 | -3.6% |
| Contributions | 10/11 | €423,200 | €423,200 | = | 0.0% |
| Reserves | 13 | €22,320 | €22,320 | = | 0.0% |
| Distributable reserves | 133 | €22,320 | €22,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,236 | -€270,814 | -€6,577 | -2.5% |
| Amounts payable | 17/49 | €123,318 | €195,294 | +€71,976 | +58.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €123,318 | €195,294 | +€71,976 | +58.4% |
| Trade debts | 44 | €123,318 | €195,294 | +€71,976 | +58.4% |
| Suppliers | 440/4 | €123,318 | €195,294 | +€71,976 | +58.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €86,498 | €70,543 | -€15,955 | -18.4% |
| Turnover | 70 | €176,826 | €23,472 | -€153,354 | -86.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€180,114 | €35,627 | +€215,741 | |
| Other operating income | 74 | €42,283 | €0 | -€42,283 | -100.0% |
| Non-recurring operating income | 76A | €47,504 | €11,445 | -€36,059 | -75.9% |
| Operating charges | 60/66A | €84,142 | €87,864 | +€3,722 | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €19,055 | €70,655 | +€51,600 | +270.8% |
| Purchases | 600/8 | €19,055 | €70,655 | +€51,600 | +270.8% |
| Services and other goods | 61 | €63,718 | €16,117 | -€47,600 | -74.7% |
| Other operating charges | 640/8 | €1,370 | €1,092 | -€278 | -20.3% |
| Operating profit (loss) | 9901 | €2,356 | -€17,321 | -€19,677 | |
| Financial income | 75/76B | €2,614 | €11,459 | +€8,845 | +338.4% |
| Recurring financial income | 75 | €2,614 | €11,459 | +€8,845 | +338.4% |
| Income from current assets | 751 | €2,553 | €11,443 | +€8,890 | +348.2% |
| Other financial income | 752/9 | €61 | €16 | -€45 | -73.9% |
| Financial charges | 65/66B | €456 | €716 | +€260 | +57.0% |
| Recurring financial charges | 65 | €456 | €716 | +€260 | +57.0% |
| Other financial charges | 652/9 | €456 | €716 | +€260 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €4,514 | -€6,577 | -€11,091 | |
| Profit (loss) for the period | 9904 | €4,514 | -€6,577 | -€11,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,514 | -€6,577 | -€11,091 |
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.