Studio AG: 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 AG
Largest movements
- Cash -€107,212
down €107,212 (-100%), from €107,212 to €0
mainly Other debts (-€87,476) and Net result for the year (-€67,789)
- Receivables within one year -€50,541
down €50,541 (-80.7%), from €62,641 to €12,100
- Tangible fixed assets -€9,582
down €9,582 (-100%), from €9,582 to €0
of which Plant, machinery and equipment: -€7,245
- Other debts -€87,476
down €87,476 (-70.6%), from €123,876 to €36,400
- Profit (loss) carried forward -€67,789
down €67,789 (-2,337%), from -€2,901 to -€70,690
- Trade debts -€7,770
down €7,770 (-100%), from €7,770 to €0
- Tax, wage and social debts -€4,300
down €4,300 (-54.7%), from €7,857 to €3,557
- Gross operating margin -€43,805
down €43,805, from €9,820 to -€33,985
- Depreciation -€5,814
down €5,814 (-100%), from €5,814 to €0
- Financial charges -€3,454
down €3,454 (-75.7%), from €4,563 to €1,109
- Other operating charges -€1,184
down €1,184 (-80.3%), from €1,473 to €290
- Taxes -€774
down €774 (-82.4%), from €939 to €165
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,435 | €12,100 | -€167,335 | -93.3% |
| Fixed assets | 21/28 | €9,582 | €0 | -€9,582 | -100% |
| Tangible fixed assets | 22/27 | €9,582 | €0 | -€9,582 | -100% |
| Plant, machinery and equipment | 23 | €7,245 | €0 | -€7,245 | -100% |
| Furniture and vehicles | 24 | €2,337 | €0 | -€2,337 | -100% |
| Current assets | 29/58 | €169,853 | €12,100 | -€157,753 | -92.9% |
| Amounts receivable within one year | 40/41 | €62,641 | €12,100 | -€50,541 | -80.7% |
| Trade receivables | 40 | €62,641 | €12,100 | -€50,541 | -80.7% |
| Cash at bank and in hand | 54/58 | €107,212 | €0 | -€107,212 | -100% |
| Total equity and liabilities | 10/49 | €179,435 | €12,100 | -€167,335 | -93.3% |
| Equity | 10/15 | €39,932 | -€27,857 | -€67,789 | |
| Contributions | 10/11 | €18,392 | €18,392 | = | 0.0% |
| Reserves | 13 | €24,441 | €24,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €24,441 | €24,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,901 | -€70,690 | -€67,789 | -2,337% |
| Amounts payable | 17/49 | €139,503 | €39,957 | -€99,545 | -71.4% |
| Amounts payable within one year | 42/48 | €139,503 | €39,957 | -€99,545 | -71.4% |
| Trade debts | 44 | €7,770 | €0 | -€7,770 | -100% |
| Suppliers | 440/4 | €7,770 | €0 | -€7,770 | -100% |
| Taxes, remuneration and social security | 45 | €7,857 | €3,557 | -€4,300 | -54.7% |
| Taxes | 450/3 | €7,857 | €3,557 | -€4,300 | -54.7% |
| Other amounts payable | 47/48 | €123,876 | €36,400 | -€87,476 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,814 | €0 | -€5,814 | -100% |
| Other operating charges | 640/8 | €1,473 | €290 | -€1,184 | -80.3% |
| Non-recurring operating charges | 66A | - | €32,240 | +€32,240 | |
| Gross operating margin | 9900 | €9,820 | -€33,985 | -€43,805 | |
| Operating profit (loss) | 9901 | €2,532 | -€66,515 | -€69,047 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €4,563 | €1,109 | -€3,454 | -75.7% |
| Recurring financial charges | 65 | €4,563 | €1,109 | -€3,454 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,021 | -€67,624 | -€65,603 | -3,246% |
| Income taxes | 67/77 | €939 | €165 | -€774 | -82.4% |
| Profit (loss) for the period | 9904 | -€2,961 | -€67,789 | -€64,829 | -2,190% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,961 | -€67,789 | -€64,829 | -2,190% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.