Studio 93: 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 93
Largest movements
- Tangible fixed assets -€894
down €894 (-39.6%), from €2,258 to €1,363
- Profit (loss) carried forward -€1,788
down €1,788 (-9.3%), from -€19,198 to -€20,986
- Trade debts +€1,037
new in 2025: €1,037
- Tax, wage and social debts -€143
down €143 (-28.9%), from €494 to €351
- Gross operating margin -€1,195
down €1,195, from €301 to -€894
- Other operating charges -€755
no longer reported in 2025 (was €755)
- Taxes -€149
no longer reported in 2025 (was €149)
- Financial charges -€117
no longer reported in 2025 (was €117)
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 | €2,762 | €1,867 | -€894 | -32.4% |
| Fixed assets | 21/28 | €2,258 | €1,363 | -€894 | -39.6% |
| Tangible fixed assets | 22/27 | €2,258 | €1,363 | -€894 | -39.6% |
| Plant, machinery and equipment | 23 | €2,258 | €1,363 | -€894 | -39.6% |
| Current assets | 29/58 | €504 | €504 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €504 | €504 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,762 | €1,867 | -€894 | -32.4% |
| Equity | 10/15 | -€6,798 | -€8,586 | -€1,788 | -26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,198 | -€20,986 | -€1,788 | -9.3% |
| Amounts payable | 17/49 | €9,559 | €10,453 | +€894 | +9.3% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 170/4 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,559 | €2,453 | +€894 | +57.3% |
| Trade debts | 44 | - | €1,037 | +€1,037 | |
| Suppliers | 440/4 | - | €1,037 | +€1,037 | |
| Taxes, remuneration and social security | 45 | €494 | €351 | -€143 | -28.9% |
| Taxes | 450/3 | €494 | €351 | -€143 | -28.9% |
| Other amounts payable | 47/48 | €1,065 | €1,065 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €894 | €894 | = | 0.0% |
| Other operating charges | 640/8 | €755 | - | -€755 | |
| Gross operating margin | 9900 | €301 | -€894 | -€1,195 | |
| Operating profit (loss) | 9901 | -€1,348 | -€1,788 | -€440 | -32.6% |
| Financial charges | 65/66B | €117 | - | -€117 | |
| Recurring financial charges | 65 | €117 | - | -€117 | |
| Profit (loss) for the period before taxes | 9903 | -€1,465 | -€1,788 | -€324 | -22.1% |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | -€1,614 | -€1,788 | -€174 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,614 | -€1,788 | -€174 | -10.8% |
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.