Studio Barabas: 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 Barabas
Largest movements
- Cash +€96,728
up €96,728 (+91.4%), from €105,781 to €202,509
mainly Receivables within one year (+€70,685) and Net result for the year (+€58,495)
- Receivables within one year -€70,685
down €70,685 (-27.1%), from €260,622 to €189,937
of which Trade receivables: -€123,949
- Tangible fixed assets +€22,421
up €22,421 (+117%), from €19,085 to €41,506
of which Furniture and vehicles: +€20,889
- Financial fixed assets +€7,120
up €7,120 (+47.8%), from €14,900 to €22,020
- Reserves +€58,495
up €58,495 (+22.2%), from €263,270 to €321,765
of which Distributable reserves: +€58,495
- Trade debts -€15,203
down €15,203 (-23.2%), from €65,663 to €50,460
- Tax, wage and social debts +€13,306
up €13,306 (+70.4%), from €18,904 to €32,210
- Gross operating margin +€19,231
up €19,231 (+22.9%), from €84,104 to €103,335
- Taxes -€3,591
down €3,591 (-12.8%), from €27,949 to €24,358
- Depreciation +€3,131
up €3,131 (+26.9%), from €11,628 to €14,759
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 | €403,395 | €459,723 | +€56,328 | +14.0% |
| Fixed assets | 21/28 | €33,985 | €63,526 | +€29,541 | +86.9% |
| Tangible fixed assets | 22/27 | €19,085 | €41,506 | +€22,421 | +117% |
| Land and buildings | 22 | €140 | €2,137 | +€1,997 | +1,426% |
| Plant, machinery and equipment | 23 | €3,964 | €3,499 | -€465 | -11.7% |
| Furniture and vehicles | 24 | €14,981 | €35,870 | +€20,889 | +139% |
| Financial fixed assets | 28 | €14,900 | €22,020 | +€7,120 | +47.8% |
| Current assets | 29/58 | €369,410 | €396,197 | +€26,787 | +7.3% |
| Amounts receivable within one year | 40/41 | €260,622 | €189,937 | -€70,685 | -27.1% |
| Trade receivables | 40 | €205,622 | €81,673 | -€123,949 | -60.3% |
| Other amounts receivable | 41 | €55,000 | €108,264 | +€53,264 | +96.8% |
| Cash at bank and in hand | 54/58 | €105,781 | €202,509 | +€96,728 | +91.4% |
| Deferred charges and accrued income | 490/1 | €3,007 | €3,751 | +€744 | +24.7% |
| Total equity and liabilities | 10/49 | €403,395 | €459,723 | +€56,328 | +14.0% |
| Equity | 10/15 | €294,825 | €353,320 | +€58,495 | +19.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €263,270 | €321,765 | +€58,495 | +22.2% |
| Tax-exempt reserves | 132 | €13,919 | €13,919 | = | 0.0% |
| Distributable reserves | 133 | €249,351 | €307,846 | +€58,495 | +23.5% |
| Profit (loss) carried forward | 14 | €25,055 | €25,055 | = | 0.0% |
| Amounts payable | 17/49 | €108,570 | €106,403 | -€2,167 | -2.0% |
| Amounts payable within one year | 42/48 | €108,570 | €106,403 | -€2,167 | -2.0% |
| Trade debts | 44 | €65,663 | €50,460 | -€15,203 | -23.2% |
| Suppliers | 440/4 | €65,663 | €50,460 | -€15,203 | -23.2% |
| Taxes, remuneration and social security | 45 | €18,904 | €32,210 | +€13,306 | +70.4% |
| Taxes | 450/3 | €18,904 | €32,210 | +€13,306 | +70.4% |
| Other amounts payable | 47/48 | €24,003 | €23,733 | -€270 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,628 | €14,759 | +€3,131 | +26.9% |
| Other operating charges | 640/8 | €3,505 | €3,523 | +€18 | +0.5% |
| Non-recurring operating charges | 66A | €264 | €1,040 | +€776 | +294% |
| Gross operating margin | 9900 | €84,104 | €103,335 | +€19,231 | +22.9% |
| Operating profit (loss) | 9901 | €68,707 | €84,013 | +€15,306 | +22.3% |
| Financial income | 75/76B | €327 | €770 | +€443 | +135% |
| Recurring financial income | 75 | €327 | €770 | +€443 | +135% |
| Financial charges | 65/66B | €2,480 | €1,930 | -€550 | -22.2% |
| Recurring financial charges | 65 | €2,480 | €1,930 | -€550 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €66,554 | €82,853 | +€16,299 | +24.5% |
| Income taxes | 67/77 | €27,949 | €24,358 | -€3,591 | -12.8% |
| Profit (loss) for the period | 9904 | €38,605 | €58,495 | +€19,890 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,605 | €58,495 | +€19,890 | +51.5% |
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 25 October 2026 via checked.be.