Studio Basta: 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 Basta
Largest movements
- Cash +€36,916
up €36,916 (+43.7%), from €84,556 to €121,472
mainly Net result for the year (+€58,529) and Tax, wage and social debts (+€5,413)
- Deferred charges and accrued income +€12,716
up €12,716 (+563%), from €2,258 to €14,974
- Reserves +€58,529
up €58,529 (+68.9%), from €84,896 to €143,425
- Trade debts -€12,690
down €12,690 (-25.8%), from €49,229 to €36,540
- Tax, wage and social debts +€5,413
up €5,413 (+16.6%), from €32,688 to €38,101
- Gross operating margin +€54,273
up €54,273 (+142%), from €38,249 to €92,522
- Taxes +€13,985
up €13,985 (+141%), from €9,947 to €23,932
- Financial charges +€2,523
up €2,523 (+68.6%), from €3,679 to €6,202
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 | €181,814 | €231,859 | +€50,044 | +27.5% |
| Fixed assets | 21/28 | €7,312 | €6,090 | -€1,223 | -16.7% |
| Tangible fixed assets | 22/27 | €7,112 | €5,890 | -€1,223 | -17.2% |
| Plant, machinery and equipment | 23 | €468 | €228 | -€240 | -51.3% |
| Furniture and vehicles | 24 | €3,934 | €3,224 | -€711 | -18.1% |
| Other tangible fixed assets | 26 | €2,710 | €2,438 | -€272 | -10.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €174,502 | €225,769 | +€51,267 | +29.4% |
| Amounts receivable within one year | 40/41 | €87,688 | €89,324 | +€1,636 | +1.9% |
| Trade receivables | 40 | €85,881 | €89,324 | +€3,443 | +4.0% |
| Other amounts receivable | 41 | €1,807 | €0 | -€1,807 | -100% |
| Cash at bank and in hand | 54/58 | €84,556 | €121,472 | +€36,916 | +43.7% |
| Deferred charges and accrued income | 490/1 | €2,258 | €14,974 | +€12,716 | +563% |
| Total equity and liabilities | 10/49 | €181,814 | €231,859 | +€50,044 | +27.5% |
| Equity | 10/15 | €94,896 | €153,425 | +€58,529 | +61.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €84,896 | €143,425 | +€58,529 | +68.9% |
| Distributable reserves | 133 | €84,896 | €143,425 | +€58,529 | +68.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €86,918 | €78,434 | -€8,484 | -9.8% |
| Amounts payable within one year | 42/48 | €85,303 | €78,434 | -€6,869 | -8.1% |
| Trade debts | 44 | €49,229 | €36,540 | -€12,690 | -25.8% |
| Suppliers | 440/4 | €49,229 | €36,540 | -€12,690 | -25.8% |
| Taxes, remuneration and social security | 45 | €32,688 | €38,101 | +€5,413 | +16.6% |
| Taxes | 450/3 | €32,688 | €38,101 | +€5,413 | +16.6% |
| Other amounts payable | 47/48 | €3,386 | €3,794 | +€408 | +12.0% |
| Accrued charges and deferred income | 492/3 | €1,615 | €0 | -€1,615 | -100% |
| Remuneration, social security and pensions | 62 | €3 | €0 | -€3 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,459 | €3,573 | +€114 | +3.3% |
| Other operating charges | 640/8 | €280 | €287 | +€7 | +2.4% |
| Gross operating margin | 9900 | €38,249 | €92,522 | +€54,273 | +142% |
| Operating profit (loss) | 9901 | €34,507 | €88,662 | +€54,156 | +157% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,679 | €6,202 | +€2,523 | +68.6% |
| Recurring financial charges | 65 | €3,679 | €6,202 | +€2,523 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €30,828 | €82,460 | +€51,633 | +167% |
| Income taxes | 67/77 | €9,947 | €23,932 | +€13,985 | +141% |
| Profit (loss) for the period | 9904 | €20,881 | €58,529 | +€37,648 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €20,881 | €58,529 | +€37,648 | +180% |
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 20 October 2026 via checked.be.