Studio 816: 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 816
Largest movements
- Cash +€40,391
up €40,391 (+37.7%), from €107,133 to €147,524
mainly Net result for the year (+€58,366) and Tax, wage and social debts (+€12,584)
- Receivables within one year +€4,150
up €4,150 (+19.7%), from €21,049 to €25,200
- Tangible fixed assets +€3,339
up €3,339 (+122.9%), from €2,718 to €6,057
of which Furniture and vehicles: +€3,568
- Reserves +€33,366
up €33,366 (+49.6%), from €67,286 to €100,652
- Tax, wage and social debts +€12,584
up €12,584 (+143.4%), from €8,773 to €21,357
- Trade debts +€4,478
up €4,478 (+174.4%), from €2,567 to €7,045
- Other debts -€2,501
down €2,501 (-6.7%), from €37,502 to €35,001
- Gross operating margin +€31,690
up €31,690 (+68.8%), from €46,047 to €77,736
- Taxes +€10,641
up €10,641 (+256.4%), from €4,150 to €14,791
- Other operating charges -€2,294
down €2,294 (-65.8%), from €3,488 to €1,193
- Depreciation -€1,190
down €1,190 (-37.7%), from €3,160 to €1,970
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 | €130,900 | €178,780 | +€47,881 | +36.6% |
| Fixed assets | 21/28 | €2,718 | €6,057 | +€3,339 | +122.9% |
| Tangible fixed assets | 22/27 | €2,718 | €6,057 | +€3,339 | +122.9% |
| Land and buildings | 22 | €229 | - | -€229 | |
| Furniture and vehicles | 24 | €2,489 | €6,057 | +€3,568 | +143.3% |
| Current assets | 29/58 | €128,182 | €172,723 | +€44,541 | +34.7% |
| Amounts receivable within one year | 40/41 | €21,049 | €25,200 | +€4,150 | +19.7% |
| Trade receivables | 40 | €21,049 | €25,200 | +€4,150 | +19.7% |
| Cash at bank and in hand | 54/58 | €107,133 | €147,524 | +€40,391 | +37.7% |
| Total equity and liabilities | 10/49 | €130,900 | €178,780 | +€47,881 | +36.6% |
| Equity | 10/15 | €81,280 | €114,646 | +€33,366 | +41.1% |
| Contributions | 10/11 | €13,994 | €13,994 | = | 0.0% |
| Reserves | 13 | €67,286 | €100,652 | +€33,366 | +49.6% |
| Distributable reserves | 133 | €67,286 | €100,652 | +€33,366 | +49.6% |
| Amounts payable | 17/49 | €49,620 | €64,135 | +€14,515 | +29.3% |
| Amounts payable within one year | 42/48 | €48,842 | €63,403 | +€14,561 | +29.8% |
| Trade debts | 44 | €2,567 | €7,045 | +€4,478 | +174.4% |
| Suppliers | 440/4 | €2,567 | €7,045 | +€4,478 | +174.4% |
| Taxes, remuneration and social security | 45 | €8,773 | €21,357 | +€12,584 | +143.4% |
| Taxes | 450/3 | €8,773 | €21,357 | +€12,584 | +143.4% |
| Other amounts payable | 47/48 | €37,502 | €35,001 | -€2,501 | -6.7% |
| Accrued charges and deferred income | 492/3 | €778 | €732 | -€46 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,160 | €1,970 | -€1,190 | -37.7% |
| Other operating charges | 640/8 | €3,488 | €1,193 | -€2,294 | -65.8% |
| Gross operating margin | 9900 | €46,047 | €77,736 | +€31,690 | +68.8% |
| Operating profit (loss) | 9901 | €39,399 | €74,573 | +€35,174 | +89.3% |
| Financial charges | 65/66B | €1,285 | €1,416 | +€130 | +10.1% |
| Recurring financial charges | 65 | €1,285 | €1,416 | +€130 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €38,114 | €73,157 | +€35,044 | +91.9% |
| Income taxes | 67/77 | €4,150 | €14,791 | +€10,641 | +256.4% |
| Profit (loss) for the period | 9904 | €33,963 | €58,366 | +€24,403 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,963 | €58,366 | +€24,403 | +71.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.