STUDIO BEBE: 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 BEBE
Largest movements
- Stocks and contracts +€39,649
up €39,649 (+109.1%), from €36,340 to €75,989
- Receivables within one year -€6,537
down €6,537 (-62.8%), from €10,411 to €3,874
of which Trade receivables: -€5,326
- Tangible fixed assets -€4,384
down €4,384 (-14.5%), from €30,186 to €25,802
of which Land and buildings: -€2,215
- Cash -€2,483
down €2,483 (-27.6%), from €8,988 to €6,505
mainly Stocks and contracts (-€39,649) and Debts after one year (-€6,450)
- Other debts +€31,340
up €31,340 (+278.5%), from €11,255 to €42,595
- Debts after one year -€6,450
down €6,450 (-9.7%), from €66,177 to €59,728
- Tax, wage and social debts +€1,874
up €1,874 (+22.0%), from €8,510 to €10,384
of which Taxes: +€976
- Short-term financial debts +€1,317
up €1,317 (+4813.9%), from €27 to €1,344
- Gross operating margin +€24,865
up €24,865, from -€13,160 to €11,706
- Staff costs +€2,834
up €2,834 (+366.0%), from €774 to €3,609
- Depreciation +€2,162
up €2,162 (+70.1%), from €3,082 to €5,244
- Other operating charges +€298
up €298 (+212.3%), from €141 to €439
- Financial charges +€254
up €254 (+7.8%), from €3,251 to €3,504
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.
Cash bridge derived
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 | €88,385 | €114,642 | +€26,256 | +29.7% |
| Fixed assets | 21/28 | €32,336 | €27,952 | -€4,384 | -13.6% |
| Tangible fixed assets | 22/27 | €30,186 | €25,802 | -€4,384 | -14.5% |
| Land and buildings | 22 | €21,426 | €19,210 | -€2,215 | -10.3% |
| Plant, machinery and equipment | 23 | €1,399 | €933 | -€466 | -33.3% |
| Furniture and vehicles | 24 | €7,361 | €5,659 | -€1,702 | -23.1% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €56,050 | €86,690 | +€30,640 | +54.7% |
| Stocks and contracts in progress | 3 | €36,340 | €75,989 | +€39,649 | +109.1% |
| Stocks | 30/36 | €36,340 | €75,989 | +€39,649 | +109.1% |
| Amounts receivable within one year | 40/41 | €10,411 | €3,874 | -€6,537 | -62.8% |
| Trade receivables | 40 | €8,562 | €3,237 | -€5,326 | -62.2% |
| Other amounts receivable | 41 | €1,848 | €637 | -€1,211 | -65.5% |
| Cash at bank and in hand | 54/58 | €8,988 | €6,505 | -€2,483 | -27.6% |
| Deferred charges and accrued income | 490/1 | €311 | €322 | +€11 | +3.5% |
| Total equity and liabilities | 10/49 | €88,385 | €114,642 | +€26,256 | +29.7% |
| Equity | 10/15 | -€18,571 | -€19,661 | -€1,090 | -5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,571 | -€29,661 | -€1,090 | -3.8% |
| Amounts payable | 17/49 | €106,956 | €134,302 | +€27,346 | +25.6% |
| Amounts payable after more than one year | 17 | €66,177 | €59,728 | -€6,450 | -9.7% |
| Financial debts | 170/4 | €66,177 | €59,728 | -€6,450 | -9.7% |
| Amounts payable within one year | 42/48 | €40,779 | €74,575 | +€33,796 | +82.9% |
| Current portion of amounts payable after more than one year | 42 | €15,006 | €14,251 | -€754 | -5.0% |
| Financial debts | 43 | €27 | €1,344 | +€1,317 | +4813.9% |
| Credit institutions | 430/8 | €27 | €1,344 | +€1,317 | +4813.9% |
| Trade debts | 44 | €5,981 | €6,000 | +€20 | +0.3% |
| Suppliers | 440/4 | €5,981 | €6,000 | +€20 | +0.3% |
| Taxes, remuneration and social security | 45 | €8,510 | €10,384 | +€1,874 | +22.0% |
| Taxes | 450/3 | €8,158 | €9,134 | +€976 | +12.0% |
| Remuneration and social security | 454/9 | €352 | €1,250 | +€898 | +254.7% |
| Other amounts payable | 47/48 | €11,255 | €42,595 | +€31,340 | +278.5% |
| Remuneration, social security and pensions | 62 | €774 | €3,609 | +€2,834 | +366.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,082 | €5,244 | +€2,162 | +70.1% |
| Other operating charges | 640/8 | €141 | €439 | +€298 | +212.3% |
| Gross operating margin | 9900 | -€13,160 | €11,706 | +€24,865 | |
| Operating profit (loss) | 9901 | -€17,157 | €2,414 | +€19,571 | |
| Financial income | 75/76B | €235 | €0 | -€235 | -100.0% |
| Recurring financial income | 75 | €235 | €0 | -€235 | -100.0% |
| Financial charges | 65/66B | €3,251 | €3,504 | +€254 | +7.8% |
| Recurring financial charges | 65 | €3,251 | €3,504 | +€254 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,173 | -€1,090 | +€19,083 | +94.6% |
| Income taxes | 67/77 | €43 | €0 | -€43 | -100.0% |
| Profit (loss) for the period | 9904 | -€20,216 | -€1,090 | +€19,126 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,216 | -€1,090 | +€19,126 | +94.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.