STUDIO B: 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 B
Largest movements
- Tangible fixed assets -€14,238
down €14,238 (-2.1%), from €678,399 to €664,161
- Profit (loss) carried forward -€11,237
down €11,237 (-4.0%), from -€284,004 to -€295,241
- Gross operating margin -€944
down €944 (-15.5%), from €6,108 to €5,164
- Financial income +€287
new in 2024: €287
- Financial charges -€145
down €145 (-52.0%), from €280 to €134
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.
Cash bridge derived
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 | €841,825 | €828,149 | -€13,676 | -1.6% |
| Fixed assets | 21/28 | €678,399 | €664,161 | -€14,238 | -2.1% |
| Tangible fixed assets | 22/27 | €678,399 | €664,161 | -€14,238 | -2.1% |
| Land and buildings | 22 | €678,399 | €664,161 | -€14,238 | -2.1% |
| Current assets | 29/58 | €163,427 | €163,988 | +€561 | +0.3% |
| Amounts receivable within one year | 40/41 | €639 | €725 | +€86 | +13.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €639 | €725 | +€86 | +13.5% |
| Cash at bank and in hand | 54/58 | €161,481 | €160,213 | -€1,268 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,307 | €3,050 | +€1,743 | +133.4% |
| Total equity and liabilities | 10/49 | €841,825 | €828,149 | -€13,676 | -1.6% |
| Equity | 10/15 | -€263,553 | -€274,790 | -€11,237 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284,004 | -€295,241 | -€11,237 | -4.0% |
| Amounts payable | 17/49 | €1,105,378 | €1,102,939 | -€2,440 | -0.2% |
| Amounts payable after more than one year | 17 | €1,102,044 | €1,102,044 | = | 0.0% |
| Other amounts payable | 178/9 | €1,102,044 | €1,102,044 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,374 | €895 | -€1,479 | -62.3% |
| Trade debts | 44 | €747 | €735 | -€11 | -1.5% |
| Suppliers | 440/4 | €747 | €735 | -€11 | -1.5% |
| Other amounts payable | 47/48 | €1,627 | €160 | -€1,468 | -90.2% |
| Accrued charges and deferred income | 492/3 | €960 | €0 | -€960 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,238 | €14,238 | = | 0.0% |
| Other operating charges | 640/8 | €2,263 | €2,316 | +€53 | +2.3% |
| Gross operating margin | 9900 | €6,108 | €5,164 | -€944 | -15.5% |
| Operating profit (loss) | 9901 | -€10,393 | -€11,389 | -€997 | -9.6% |
| Financial income | 75/76B | - | €287 | +€287 | |
| Recurring financial income | 75 | - | €287 | +€287 | |
| Financial charges | 65/66B | €280 | €134 | -€145 | -52.0% |
| Recurring financial charges | 65 | €280 | €134 | -€145 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,672 | -€11,237 | -€564 | -5.3% |
| Profit (loss) for the period | 9904 | -€10,672 | -€11,237 | -€564 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,672 | -€11,237 | -€564 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.