studio basil.: 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 basil.
Largest movements
- Receivables within one year +€14,126
up €14,126 (+282%), from €5,002 to €19,128
- Cash +€8,795
up €8,795 (+43.7%), from €20,136 to €28,931
mainly Accrued charges and deferred income (+€14,790) and Tax, wage and social debts (+€4,401)
- Tangible fixed assets -€1,601
down €1,601 (-19.6%), from €8,150 to €6,549
- Accrued charges and deferred income +€14,790
up €14,790 (+2,275%), from €650 to €15,440
- Tax, wage and social debts +€4,401
up €4,401 (+46.4%), from €9,494 to €13,895
of which Taxes: +€3,863
- Profit (loss) carried forward +€1,775
up €1,775 (+84.9%), from -€2,092 to -€316
- Trade debts +€1,421
up €1,421 (+75.9%), from €1,871 to €3,291
- Other debts -€607
down €607 (-3.0%), from €20,067 to €19,460
- Gross operating margin -€22,514
down €22,514 (-30.0%), from €75,153 to €52,639
- Staff costs -€14,666
down €14,666 (-23.8%), from €61,576 to €46,910
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 | €35,290 | €57,069 | +€21,779 | +61.7% |
| Fixed assets | 21/28 | €8,500 | €6,899 | -€1,601 | -18.8% |
| Tangible fixed assets | 22/27 | €8,150 | €6,549 | -€1,601 | -19.6% |
| Furniture and vehicles | 24 | €8,150 | €6,549 | -€1,601 | -19.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €26,790 | €50,170 | +€23,380 | +87.3% |
| Amounts receivable within one year | 40/41 | €5,002 | €19,128 | +€14,126 | +282% |
| Trade receivables | 40 | €5,002 | €19,128 | +€14,126 | +282% |
| Cash at bank and in hand | 54/58 | €20,136 | €28,931 | +€8,795 | +43.7% |
| Deferred charges and accrued income | 490/1 | €1,652 | €2,110 | +€459 | +27.8% |
| Total equity and liabilities | 10/49 | €35,290 | €57,069 | +€21,779 | +61.7% |
| Equity | 10/15 | €908 | €2,684 | +€1,775 | +195% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,092 | -€316 | +€1,775 | +84.9% |
| Amounts payable | 17/49 | €34,381 | €54,385 | +€20,004 | +58.2% |
| Amounts payable within one year | 42/48 | €33,731 | €38,946 | +€5,214 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €2,300 | €2,300 | = | 0.0% |
| Trade debts | 44 | €1,871 | €3,291 | +€1,421 | +75.9% |
| Suppliers | 440/4 | €1,871 | €3,291 | +€1,421 | +75.9% |
| Taxes, remuneration and social security | 45 | €9,494 | €13,895 | +€4,401 | +46.4% |
| Taxes | 450/3 | €4,458 | €8,321 | +€3,863 | +86.6% |
| Remuneration and social security | 454/9 | €5,036 | €5,574 | +€538 | +10.7% |
| Other amounts payable | 47/48 | €20,067 | €19,460 | -€607 | -3.0% |
| Accrued charges and deferred income | 492/3 | €650 | €15,440 | +€14,790 | +2,275% |
| Remuneration, social security and pensions | 62 | €61,576 | €46,910 | -€14,666 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,427 | €3,219 | -€207 | -6.1% |
| Other operating charges | 640/8 | €820 | €400 | -€420 | -51.3% |
| Gross operating margin | 9900 | €75,153 | €52,639 | -€22,514 | -30.0% |
| Operating profit (loss) | 9901 | €9,331 | €2,110 | -€7,221 | -77.4% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100% |
| Financial charges | 65/66B | €60 | €335 | +€275 | +461% |
| Recurring financial charges | 65 | €60 | €335 | +€275 | +461% |
| Profit (loss) for the period before taxes | 9903 | €9,287 | €1,775 | -€7,512 | -80.9% |
| Profit (loss) for the period | 9904 | €9,287 | €1,775 | -€7,512 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,287 | €1,775 | -€7,512 | -80.9% |
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 31 October 2026 via checked.be.