Studio 360: 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.
Studio 360
Largest movements
- Cash +€14,004
up €14,004 (+30.7%), from €45,544 to €59,548
mainly Net result for the year (+€16,096) and Receivables within one year (+€4,769)
- Receivables within one year -€4,769
down €4,769 (-37.1%), from €12,852 to €8,083
of which Trade receivables: -€5,021
- Reserves +€16,096
up €16,096 (+56.5%), from €28,510 to €44,606
- Tax, wage and social debts -€6,307
down €6,307 (-34.3%), from €18,366 to €12,059
of which Remuneration and social security: -€3,566
- Other debts -€1,496
down €1,496 (-23.8%), from €6,292 to €4,796
- Other operating charges +€8,490
up €8,490 (+355.3%), from €2,390 to €10,880
- Gross operating margin -€8,413
down €8,413 (-19.8%), from €42,570 to €34,157
- Taxes -€3,364
down €3,364 (-42.1%), from €8,001 to €4,637
- Financial charges -€1,092
down €1,092 (-32.0%), from €3,408 to €2,316
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 | €59,168 | €68,145 | +€8,977 | +15.2% |
| Fixed assets | 21/28 | €772 | €514 | -€258 | -33.5% |
| Tangible fixed assets | 22/27 | €772 | €514 | -€258 | -33.5% |
| Furniture and vehicles | 24 | €772 | €514 | -€258 | -33.5% |
| Current assets | 29/58 | €58,396 | €67,631 | +€9,235 | +15.8% |
| Amounts receivable within one year | 40/41 | €12,852 | €8,083 | -€4,769 | -37.1% |
| Trade receivables | 40 | €12,852 | €7,831 | -€5,021 | -39.1% |
| Other amounts receivable | 41 | - | €252 | +€252 | |
| Cash at bank and in hand | 54/58 | €45,544 | €59,548 | +€14,004 | +30.7% |
| Total equity and liabilities | 10/49 | €59,168 | €68,145 | +€8,977 | +15.2% |
| Equity | 10/15 | €34,510 | €50,606 | +€16,096 | +46.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €28,510 | €44,606 | +€16,096 | +56.5% |
| Distributable reserves | 133 | €28,510 | €44,606 | +€16,096 | +56.5% |
| Amounts payable | 17/49 | €24,658 | €17,539 | -€7,119 | -28.9% |
| Amounts payable within one year | 42/48 | €24,658 | €17,064 | -€7,594 | -30.8% |
| Trade debts | 44 | - | €210 | +€210 | |
| Suppliers | 440/4 | - | €210 | +€210 | |
| Taxes, remuneration and social security | 45 | €18,366 | €12,059 | -€6,307 | -34.3% |
| Taxes | 450/3 | €14,799 | €12,059 | -€2,741 | -18.5% |
| Remuneration and social security | 454/9 | €3,566 | - | -€3,566 | |
| Other amounts payable | 47/48 | €6,292 | €4,796 | -€1,496 | -23.8% |
| Accrued charges and deferred income | 492/3 | - | €475 | +€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €258 | -€3 | -1.1% |
| Other operating charges | 640/8 | €2,390 | €10,880 | +€8,490 | +355.3% |
| Gross operating margin | 9900 | €42,570 | €34,157 | -€8,413 | -19.8% |
| Operating profit (loss) | 9901 | €39,919 | €23,019 | -€16,900 | -42.3% |
| Financial income | 75/76B | €0 | €29 | +€29 | +97100.0% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +97100.0% |
| Financial charges | 65/66B | €3,408 | €2,316 | -€1,092 | -32.0% |
| Recurring financial charges | 65 | €3,408 | €2,316 | -€1,092 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €36,511 | €20,732 | -€15,779 | -43.2% |
| Income taxes | 67/77 | €8,001 | €4,637 | -€3,364 | -42.1% |
| Profit (loss) for the period | 9904 | €28,510 | €16,096 | -€12,414 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,510 | €16,096 | -€12,414 | -43.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.