Studio Alexandre Laurent: what changed
Studio Alexandre Laurent
Largest movements
- Receivables within one year -€6,027
down €6,027 (-45.7%), from €13,194 to €7,167
of which Trade receivables: -€5,669
- Deferred charges and accrued income +€4,938
up €4,938 (+953%), from €518 to €5,456
- Cash +€4,240
up €4,240 (+3,066%), from €138 to €4,378
mainly Other debts (+€10,984) and Receivables within one year (+€6,027)
- Tangible fixed assets +€3,168
up €3,168 (+136%), from €2,328 to €5,497
of which Furniture and vehicles: +€3,548
- Other debts +€10,984
up €10,984 (+1,046%), from €1,050 to €12,034
- Trade debts -€7,506
down €7,506 (-67.1%), from €11,193 to €3,687
- Debts after one year +€2,441
new in 2025: €2,441
- Short-term financial debts +€1,867
new in 2025: €1,867
- Tax, wage and social debts -€1,285
down €1,285 (-48.3%), from €2,658 to €1,373
of which Remuneration and social security: -€2,160
- Gross operating margin -€9,856
down €9,856 (-76.9%), from €12,823 to €2,966
- Other operating charges +€1,004
up €1,004 (+111%), from €904 to €1,908
- Taxes +€276
up €276 (+372%), from €74 to €350
- Depreciation -€239
down €239 (-17.9%), from €1,339 to €1,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,179 | €22,498 | +€6,319 | +39.1% |
| Fixed assets | 21/28 | €2,328 | €5,497 | +€3,168 | +136% |
| Tangible fixed assets | 22/27 | €2,328 | €5,497 | +€3,168 | +136% |
| Plant, machinery and equipment | 23 | €1,748 | €1,368 | -€380 | -21.7% |
| Furniture and vehicles | 24 | €580 | €4,128 | +€3,548 | +612% |
| Current assets | 29/58 | €13,851 | €17,002 | +€3,151 | +22.7% |
| Amounts receivable within one year | 40/41 | €13,194 | €7,167 | -€6,027 | -45.7% |
| Trade receivables | 40 | €12,724 | €7,056 | -€5,669 | -44.6% |
| Other amounts receivable | 41 | €470 | €112 | -€358 | -76.2% |
| Cash at bank and in hand | 54/58 | €138 | €4,378 | +€4,240 | +3,066% |
| Deferred charges and accrued income | 490/1 | €518 | €5,456 | +€4,938 | +953% |
| Total equity and liabilities | 10/49 | €16,179 | €22,498 | +€6,319 | +39.1% |
| Equity | 10/15 | €1,278 | €334 | -€944 | -73.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,782 | -€7,726 | -€944 | -13.9% |
| Amounts payable | 17/49 | €14,901 | €22,164 | +€7,263 | +48.7% |
| Amounts payable after more than one year | 17 | - | €2,441 | +€2,441 | |
| Financial debts | 170/4 | - | €2,441 | +€2,441 | |
| Amounts payable within one year | 42/48 | €14,901 | €19,723 | +€4,822 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | - | €763 | +€763 | |
| Financial debts | 43 | - | €1,867 | +€1,867 | |
| Credit institutions | 430/8 | - | €1,867 | +€1,867 | |
| Trade debts | 44 | €11,193 | €3,687 | -€7,506 | -67.1% |
| Suppliers | 440/4 | €11,193 | €3,687 | -€7,506 | -67.1% |
| Taxes, remuneration and social security | 45 | €2,658 | €1,373 | -€1,285 | -48.3% |
| Taxes | 450/3 | €498 | €1,373 | +€875 | +176% |
| Remuneration and social security | 454/9 | €2,160 | - | -€2,160 | |
| Other amounts payable | 47/48 | €1,050 | €12,034 | +€10,984 | +1,046% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,100 | -€239 | -17.9% |
| Other operating charges | 640/8 | €904 | €1,908 | +€1,004 | +111% |
| Gross operating margin | 9900 | €12,823 | €2,966 | -€9,856 | -76.9% |
| Operating profit (loss) | 9901 | €10,579 | -€42 | -€10,621 | |
| Financial income | 75/76B | €24 | €4 | -€20 | -82.8% |
| Recurring financial income | 75 | €9 | €4 | -€4 | -51.6% |
| Non-recurring financial income | 76B | €15 | - | -€15 | |
| Financial charges | 65/66B | €433 | €556 | +€123 | +28.5% |
| Recurring financial charges | 65 | €433 | €556 | +€123 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €10,170 | -€594 | -€10,764 | |
| Income taxes | 67/77 | €74 | €350 | +€276 | +372% |
| Profit (loss) for the period | 9904 | €10,096 | -€944 | -€11,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,096 | -€944 | -€11,040 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.