STUDIO BAC: 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 BAC
Largest movements
- Cash -€14,714
down €14,714 (-76.3%), from €19,292 to €4,578
mainly Net result for the year (-€13,236) and Tax, wage and social debts (-€2,898)
- Receivables within one year -€1,034
down €1,034 (-85.5%), from €1,209 to €175
- Profit (loss) carried forward -€13,236
down €13,236 (-453%), from -€2,925 to -€16,161
- Tax, wage and social debts -€2,898
down €2,898 (-100%), from €2,898 to €0
- Accrued charges and deferred income +€387
new in 2025: €387
- Other operating charges +€7,890
up €7,890 (+754%), from €1,046 to €8,936
- Gross operating margin +€5,440
up €5,440 (+56.2%), from -€9,677 to -€4,237
- Financial income +€132
new in 2025: €132
- Financial charges +€111
up €111 (+148%), from €75 to €186
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 | €20,500 | €4,753 | -€15,747 | -76.8% |
| Current assets | 29/58 | €20,500 | €4,753 | -€15,747 | -76.8% |
| Amounts receivable within one year | 40/41 | €1,209 | €175 | -€1,034 | -85.5% |
| Other amounts receivable | 41 | €1,209 | €175 | -€1,034 | -85.5% |
| Cash at bank and in hand | 54/58 | €19,292 | €4,578 | -€14,714 | -76.3% |
| Total equity and liabilities | 10/49 | €20,500 | €4,753 | -€15,747 | -76.8% |
| Equity | 10/15 | €17,535 | €4,299 | -€13,236 | -75.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,925 | -€16,161 | -€13,236 | -453% |
| Amounts payable | 17/49 | €2,965 | €454 | -€2,511 | -84.7% |
| Amounts payable within one year | 42/48 | €2,965 | €67 | -€2,898 | -97.7% |
| Taxes, remuneration and social security | 45 | €2,898 | €0 | -€2,898 | -100% |
| Taxes | 450/3 | €2,898 | €0 | -€2,898 | -100% |
| Other amounts payable | 47/48 | €67 | €67 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Other operating charges | 640/8 | €1,046 | €8,936 | +€7,890 | +754% |
| Gross operating margin | 9900 | -€9,677 | -€4,237 | +€5,440 | +56.2% |
| Operating profit (loss) | 9901 | -€10,723 | -€13,173 | -€2,450 | -22.8% |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | €75 | €186 | +€111 | +148% |
| Recurring financial charges | 65 | €75 | €186 | +€111 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€10,798 | -€13,227 | -€2,429 | -22.5% |
| Income taxes | 67/77 | €0 | €10 | +€10 | |
| Profit (loss) for the period | 9904 | -€10,798 | -€13,236 | -€2,438 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,798 | -€13,236 | -€2,438 | -22.6% |
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 1 November 2026 via checked.be.