STUDIO AMBIENTE: 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 AMBIENTE
Largest movements
- Cash -€25,396
down €25,396 (-51.7%), from €49,146 to €23,750
mainly Other debts (-€22,751) and Contributions, distributions and other (-€10,623)
- Tangible fixed assets -€1,301
down €1,301 (-45.2%), from €2,880 to €1,579
of which Plant, machinery and equipment: -€974
- Deferred charges and accrued income +€784
up €784 (+99.6%), from €788 to €1,572
- Other debts -€22,751
down €22,751 (-57.2%), from €39,745 to €16,994
- Reserves -€4,410
no longer reported in 2025 (was €4,410)
- Trade debts +€715
up €715 (+48.5%), from €1,474 to €2,189
- Gross operating margin +€6,905
up €6,905 (+143.0%), from €4,829 to €11,734
- Taxes +€1,432
up €1,432 (+340.7%), from €420 to €1,853
- Other operating charges +€400
new in 2025: €400
- Financial charges -€162
down €162 (-9.4%), from €1,724 to €1,562
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 | €53,729 | €27,410 | -€26,319 | -49.0% |
| Formation expenses | 20 | €915 | €509 | -€406 | -44.3% |
| Fixed assets | 21/28 | €2,880 | €1,579 | -€1,301 | -45.2% |
| Tangible fixed assets | 22/27 | €2,880 | €1,579 | -€1,301 | -45.2% |
| Plant, machinery and equipment | 23 | €2,130 | €1,156 | -€974 | -45.7% |
| Furniture and vehicles | 24 | €750 | €424 | -€327 | -43.6% |
| Current assets | 29/58 | €49,934 | €25,322 | -€24,612 | -49.3% |
| Cash at bank and in hand | 54/58 | €49,146 | €23,750 | -€25,396 | -51.7% |
| Deferred charges and accrued income | 490/1 | €788 | €1,572 | +€784 | +99.6% |
| Total equity and liabilities | 10/49 | €53,729 | €27,410 | -€26,319 | -49.0% |
| Equity | 10/15 | €9,410 | €5,000 | -€4,410 | -46.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,410 | - | -€4,410 | |
| Distributable reserves | 133 | €4,410 | - | -€4,410 | |
| Amounts payable | 17/49 | €44,319 | €22,410 | -€21,909 | -49.4% |
| Amounts payable within one year | 42/48 | €44,319 | €22,410 | -€21,909 | -49.4% |
| Trade debts | 44 | €1,474 | €2,189 | +€715 | +48.5% |
| Suppliers | 440/4 | €1,474 | €2,189 | +€715 | +48.5% |
| Taxes, remuneration and social security | 45 | €3,100 | €3,227 | +€127 | +4.1% |
| Taxes | 450/3 | €3,100 | €3,227 | +€127 | +4.1% |
| Other amounts payable | 47/48 | €39,745 | €16,994 | -€22,751 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €1,707 | +€89 | +5.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €4,829 | €11,734 | +€6,905 | +143.0% |
| Operating profit (loss) | 9901 | €3,211 | €9,628 | +€6,416 | +199.8% |
| Financial charges | 65/66B | €1,724 | €1,562 | -€162 | -9.4% |
| Recurring financial charges | 65 | €1,724 | €1,562 | -€162 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €1,487 | €8,065 | +€6,578 | +442.3% |
| Income taxes | 67/77 | €420 | €1,853 | +€1,432 | +340.7% |
| Profit (loss) for the period | 9904 | €1,067 | €6,213 | +€5,146 | +482.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,067 | €6,213 | +€5,146 | +482.4% |
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.