STUDIO ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Receivables within one year -€22,636
down €22,636 (-82.9%), from €27,314 to €4,678
of which Trade receivables: -€25,036
- Cash +€14,437
up €14,437 (+792%), from €1,822 to €16,258
mainly Receivables within one year (+€22,636) and Net result for the year (+€14,880)
- Tangible fixed assets -€871
down €871 (-28.4%), from €3,064 to €2,193
of which Other tangible fixed assets: -€561
- Accrued charges and deferred income -€25,638
down €25,638 (-100%), from €25,638 to €0
- Profit (loss) carried forward +€14,880
up €14,880 (+91.8%), from -€16,212 to -€1,332
- Other debts +€4,607
up €4,607 (+130%), from €3,533 to €8,140
- Tax, wage and social debts -€3,627
down €3,627 (-72.9%), from €4,977 to €1,350
- Trade debts +€735
up €735 (+1,104%), from €67 to €801
- Gross operating margin +€24,369
up €24,369, from -€7,639 to €16,730
- Financial charges -€1,453
down €1,453 (-93.7%), from €1,551 to €98
- Depreciation -€502
down €502 (-41.2%), from €1,218 to €716
- Taxes -€188
down €188 (-100%), from €188 to €0
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.
Derived cash bridge
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 | €32,421 | €23,378 | -€9,043 | -27.9% |
| Fixed assets | 21/28 | €3,064 | €2,193 | -€871 | -28.4% |
| Tangible fixed assets | 22/27 | €3,064 | €2,193 | -€871 | -28.4% |
| Plant, machinery and equipment | 23 | €677 | €367 | -€309 | -45.7% |
| Furniture and vehicles | 24 | €222 | €222 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,166 | €1,605 | -€561 | -25.9% |
| Current assets | 29/58 | €29,357 | €21,185 | -€8,173 | -27.8% |
| Amounts receivable within one year | 40/41 | €27,314 | €4,678 | -€22,636 | -82.9% |
| Trade receivables | 40 | €27,314 | €2,278 | -€25,036 | -91.7% |
| Other amounts receivable | 41 | €0 | €2,400 | +€2,400 | |
| Cash at bank and in hand | 54/58 | €1,822 | €16,258 | +€14,437 | +792% |
| Deferred charges and accrued income | 490/1 | €221 | €248 | +€27 | +12.0% |
| Total equity and liabilities | 10/49 | €32,421 | €23,378 | -€9,043 | -27.9% |
| Equity | 10/15 | -€1,794 | €13,086 | +€14,880 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,218 | €8,218 | = | 0.0% |
| Distributable reserves | 133 | €8,218 | €8,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,212 | -€1,332 | +€14,880 | +91.8% |
| Amounts payable | 17/49 | €34,215 | €10,292 | -€23,923 | -69.9% |
| Amounts payable within one year | 42/48 | €8,577 | €10,292 | +€1,715 | +20.0% |
| Trade debts | 44 | €67 | €801 | +€735 | +1,104% |
| Suppliers | 440/4 | €67 | €801 | +€735 | +1,104% |
| Taxes, remuneration and social security | 45 | €4,977 | €1,350 | -€3,627 | -72.9% |
| Taxes | 450/3 | €4,977 | €1,350 | -€3,627 | -72.9% |
| Other amounts payable | 47/48 | €3,533 | €8,140 | +€4,607 | +130% |
| Accrued charges and deferred income | 492/3 | €25,638 | €0 | -€25,638 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €716 | -€502 | -41.2% |
| Other operating charges | 640/8 | €913 | €883 | -€31 | -3.4% |
| Non-recurring operating charges | 66A | €4,703 | €155 | -€4,548 | -96.7% |
| Gross operating margin | 9900 | -€7,639 | €16,730 | +€24,369 | |
| Operating profit (loss) | 9901 | -€14,473 | €14,977 | +€29,450 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,551 | €98 | -€1,453 | -93.7% |
| Recurring financial charges | 65 | €1,551 | €98 | -€1,453 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,024 | €14,880 | +€30,904 | |
| Income taxes | 67/77 | €188 | €0 | -€188 | -100% |
| Profit (loss) for the period | 9904 | -€16,212 | €14,880 | +€31,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,212 | €14,880 | +€31,092 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.