STUDIO AGE: 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 AGE
Largest movements
- Receivables within one year -€11,887
down €11,887 (-27.2%), from €43,695 to €31,808
of which Other amounts receivable: -€7,131
- Tangible fixed assets +€10,176
new in 2025: €10,176
- Cash -€7,517
down €7,517 (-29.3%), from €25,613 to €18,096
mainly Net result for the year (-€11,575) and Investment in fixed assets (net) (-€10,308)
- Profit (loss) carried forward -€11,575
down €11,575 (-24.8%), from €46,601 to €35,026
- Debts after one year +€10,308
new in 2025: €10,308
- Tax, wage and social debts -€5,982
down €5,982 (-59.9%), from €9,980 to €3,998
- Trade debts -€1,908
down €1,908 (-66.5%), from €2,870 to €962
- Gross operating margin -€14,965
down €14,965, from €5,537 to -€9,428
- Taxes -€2,136
down €2,136, from €1,998 to -€137
- Staff costs +€1,086
new in 2025: €1,086
- Other operating charges -€658
down €658 (-47.2%), from €1,396 to €737
- Depreciation +€132
new in 2025: €132
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 | €69,451 | €60,295 | -€9,156 | -13.2% |
| Fixed assets | 21/28 | - | €10,176 | +€10,176 | |
| Tangible fixed assets | 22/27 | - | €10,176 | +€10,176 | |
| Furniture and vehicles | 24 | - | €10,176 | +€10,176 | |
| Current assets | 29/58 | €69,451 | €50,118 | -€19,333 | -27.8% |
| Amounts receivable within one year | 40/41 | €43,695 | €31,808 | -€11,887 | -27.2% |
| Trade receivables | 40 | €9,647 | €4,890 | -€4,756 | -49.3% |
| Other amounts receivable | 41 | €34,049 | €26,917 | -€7,131 | -20.9% |
| Cash at bank and in hand | 54/58 | €25,613 | €18,096 | -€7,517 | -29.3% |
| Deferred charges and accrued income | 490/1 | €143 | €215 | +€71 | +49.8% |
| Total equity and liabilities | 10/49 | €69,451 | €60,295 | -€9,156 | -13.2% |
| Equity | 10/15 | €56,601 | €45,026 | -€11,575 | -20.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,601 | €35,026 | -€11,575 | -24.8% |
| Amounts payable | 17/49 | €12,850 | €15,269 | +€2,418 | +18.8% |
| Amounts payable after more than one year | 17 | - | €10,308 | +€10,308 | |
| Financial debts | 170/4 | - | €10,308 | +€10,308 | |
| Amounts payable within one year | 42/48 | €12,850 | €4,961 | -€7,890 | -61.4% |
| Trade debts | 44 | €2,870 | €962 | -€1,908 | -66.5% |
| Suppliers | 440/4 | €2,870 | €962 | -€1,908 | -66.5% |
| Taxes, remuneration and social security | 45 | €9,980 | €3,998 | -€5,982 | -59.9% |
| Taxes | 450/3 | €9,980 | €3,998 | -€5,982 | -59.9% |
| Remuneration, social security and pensions | 62 | - | €1,086 | +€1,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €132 | +€132 | |
| Other operating charges | 640/8 | €1,396 | €737 | -€658 | -47.2% |
| Gross operating margin | 9900 | €5,537 | -€9,428 | -€14,965 | |
| Operating profit (loss) | 9901 | €4,141 | -€11,383 | -€15,525 | |
| Financial income | 75/76B | €23 | €15 | -€7 | -32.3% |
| Recurring financial income | 75 | €23 | €15 | -€7 | -32.3% |
| Financial charges | 65/66B | €438 | €344 | -€94 | -21.4% |
| Recurring financial charges | 65 | €438 | €344 | -€94 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €3,726 | -€11,712 | -€15,438 | |
| Income taxes | 67/77 | €1,998 | -€137 | -€2,136 | |
| Profit (loss) for the period | 9904 | €1,728 | -€11,575 | -€13,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,728 | -€11,575 | -€13,303 |
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 4 October 2026 via checked.be.