Studio 92: 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 92
Largest movements
- Tangible fixed assets +€40,141
up €40,141 (+276.1%), from €14,537 to €54,678
of which Other tangible fixed assets: +€41,427
- Receivables within one year +€27,292
up €27,292 (+172.5%), from €15,820 to €43,112
of which Trade receivables: +€26,671
- Cash -€1,977
down €1,977 (-20.0%), from €9,873 to €7,896
mainly Contributions, distributions and other (-€54,000) and Investment in fixed assets (net) (-€45,414)
- Other debts +€59,717
up €59,717 (+4327334.8%), from €1 to €59,719
- Profit (loss) carried forward -€23,776
down €23,776 (-97.7%), from €24,326 to €550
- Tax, wage and social debts +€18,792
up €18,792 (+425.5%), from €4,417 to €23,209
- Trade debts +€10,457
up €10,457 (+348.6%), from €3,000 to €13,457
- Gross operating margin +€63,444
up €63,444, from -€4,119 to €59,325
- Taxes +€14,945
up €14,945 (+477.2%), from €3,132 to €18,077
- Financial charges +€1,232
up €1,232 (+167.0%), from €738 to €1,970
- Other operating charges +€1,094
up €1,094 (+53.4%), from €2,048 to €3,142
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 | €41,744 | €106,934 | +€65,190 | +156.2% |
| Fixed assets | 21/28 | €15,435 | €55,927 | +€40,492 | +262.3% |
| Intangible fixed assets | 21 | €898 | €249 | -€649 | -72.3% |
| Tangible fixed assets | 22/27 | €14,537 | €54,678 | +€40,141 | +276.1% |
| Plant, machinery and equipment | 23 | €292 | €17 | -€276 | -94.3% |
| Furniture and vehicles | 24 | €2,131 | €1,121 | -€1,010 | -47.4% |
| Other tangible fixed assets | 26 | €12,113 | €53,540 | +€41,427 | +342.0% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €26,310 | €51,008 | +€24,698 | +93.9% |
| Amounts receivable within one year | 40/41 | €15,820 | €43,112 | +€27,292 | +172.5% |
| Trade receivables | 40 | €15,811 | €42,482 | +€26,671 | +168.7% |
| Other amounts receivable | 41 | €9 | €630 | +€621 | +6823.1% |
| Cash at bank and in hand | 54/58 | €9,873 | €7,896 | -€1,977 | -20.0% |
| Deferred charges and accrued income | 490/1 | €616 | - | -€616 | |
| Total equity and liabilities | 10/49 | €41,744 | €106,934 | +€65,190 | +156.2% |
| Equity | 10/15 | €34,326 | €10,550 | -€23,776 | -69.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,326 | €550 | -€23,776 | -97.7% |
| Amounts payable | 17/49 | €7,418 | €96,384 | +€88,966 | +1199.3% |
| Amounts payable within one year | 42/48 | €7,418 | €96,384 | +€88,966 | +1199.3% |
| Trade debts | 44 | €3,000 | €13,457 | +€10,457 | +348.6% |
| Suppliers | 440/4 | €3,000 | €13,457 | +€10,457 | +348.6% |
| Taxes, remuneration and social security | 45 | €4,417 | €23,209 | +€18,792 | +425.5% |
| Taxes | 450/3 | €4,417 | €23,209 | +€18,792 | +425.5% |
| Other amounts payable | 47/48 | €1 | €59,719 | +€59,717 | +4327334.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,034 | €4,923 | -€111 | -2.2% |
| Other operating charges | 640/8 | €2,048 | €3,142 | +€1,094 | +53.4% |
| Non-recurring operating charges | 66A | - | €1,131 | +€1,131 | |
| Gross operating margin | 9900 | -€4,119 | €59,325 | +€63,444 | |
| Operating profit (loss) | 9901 | -€11,201 | €50,129 | +€61,330 | |
| Financial income | 75/76B | €0 | €141 | +€141 | +470366.7% |
| Recurring financial income | 75 | €0 | €141 | +€141 | +470366.7% |
| Financial charges | 65/66B | €738 | €1,970 | +€1,232 | +167.0% |
| Recurring financial charges | 65 | €738 | €1,970 | +€1,232 | +167.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,938 | €48,300 | +€60,239 | |
| Income taxes | 67/77 | €3,132 | €18,077 | +€14,945 | +477.2% |
| Profit (loss) for the period | 9904 | -€15,070 | €30,224 | +€45,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,070 | €30,224 | +€45,294 |
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 8 October 2026 via checked.be.