Studio Benjamin Gaspard: 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 Benjamin Gaspard
Largest movements
- Receivables within one year -€4,190
down €4,190 (-39.1%), from €10,717 to €6,527
of which Trade receivables: -€3,722
- Tangible fixed assets -€4,070
down €4,070 (-33.0%), from €12,340 to €8,271
- Cash +€1,333
up €1,333 (+8.8%), from €15,161 to €16,494
mainly Depreciation (+€5,043) and Receivables within one year (+€4,190)
- Other debts -€4,574
down €4,574 (-19.6%), from €23,301 to €18,727
- Profit (loss) carried forward -€4,322
down €4,322 (-67.5%), from €6,400 to €2,078
- Trade debts +€2,703
up €2,703 (+4,840%), from €56 to €2,758
- Tax, wage and social debts -€734
down €734 (-11.4%), from €6,462 to €5,727
of which Taxes: -€734
- Gross operating margin -€12,467
down €12,467 (-86.5%), from €14,419 to €1,952
- Taxes -€2,532
down €2,532 (-94.9%), from €2,668 to €136
- Depreciation +€394
up €394 (+8.5%), from €4,650 to €5,043
- Financial charges +€227
up €227 (+188%), from €121 to €348
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 | €38,218 | €31,291 | -€6,927 | -18.1% |
| Fixed assets | 21/28 | €12,340 | €8,271 | -€4,070 | -33.0% |
| Tangible fixed assets | 22/27 | €12,340 | €8,271 | -€4,070 | -33.0% |
| Furniture and vehicles | 24 | €12,340 | €8,271 | -€4,070 | -33.0% |
| Current assets | 29/58 | €25,878 | €23,020 | -€2,857 | -11.0% |
| Amounts receivable within one year | 40/41 | €10,717 | €6,527 | -€4,190 | -39.1% |
| Trade receivables | 40 | €8,385 | €4,663 | -€3,722 | -44.4% |
| Other amounts receivable | 41 | €2,332 | €1,864 | -€468 | -20.1% |
| Cash at bank and in hand | 54/58 | €15,161 | €16,494 | +€1,333 | +8.8% |
| Total equity and liabilities | 10/49 | €38,218 | €31,291 | -€6,927 | -18.1% |
| Equity | 10/15 | €8,400 | €4,078 | -€4,322 | -51.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,400 | €2,078 | -€4,322 | -67.5% |
| Amounts payable | 17/49 | €29,818 | €27,213 | -€2,605 | -8.7% |
| Amounts payable within one year | 42/48 | €29,818 | €27,213 | -€2,605 | -8.7% |
| Trade debts | 44 | €56 | €2,758 | +€2,703 | +4,840% |
| Suppliers | 440/4 | €56 | €2,758 | +€2,703 | +4,840% |
| Taxes, remuneration and social security | 45 | €6,462 | €5,727 | -€734 | -11.4% |
| Taxes | 450/3 | €4,962 | €4,227 | -€734 | -14.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €23,301 | €18,727 | -€4,574 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €5,043 | +€394 | +8.5% |
| Other operating charges | 640/8 | €786 | €746 | -€40 | -5.1% |
| Gross operating margin | 9900 | €14,419 | €1,952 | -€12,467 | -86.5% |
| Operating profit (loss) | 9901 | €8,984 | -€3,837 | -€12,821 | |
| Financial charges | 65/66B | €121 | €348 | +€227 | +188% |
| Recurring financial charges | 65 | €121 | €348 | +€227 | +188% |
| Profit (loss) for the period before taxes | 9903 | €8,863 | -€4,185 | -€13,048 | |
| Income taxes | 67/77 | €2,668 | €136 | -€2,532 | -94.9% |
| Profit (loss) for the period | 9904 | €6,195 | -€4,322 | -€10,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,195 | -€4,322 | -€10,517 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.