STUDIO BOO DESIGN: 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 BOO DESIGN
Largest movements
- Receivables within one year +€62,040
up €62,040 (+301%), from €20,617 to €82,658
of which Trade receivables: +€54,081
- Cash +€4,243
up €4,243 (+23.7%), from €17,886 to €22,128
mainly Accrued charges and deferred income (+€65,024) and Net result for the year (+€12,609)
- Tangible fixed assets +€1,244
up €1,244 (+42.5%), from €2,931 to €4,175
of which Furniture and vehicles: +€882
- Accrued charges and deferred income +€65,024
new in 2025: €65,024
- Other debts -€19,300
no longer reported in 2025 (was €19,300)
- Profit (loss) carried forward +€12,609
up €12,609, from -€12,184 to €425
- Tax, wage and social debts +€6,999
up €6,999 (+110%), from €6,344 to €13,343
- Trade debts +€2,652
up €2,652 (+37.6%), from €7,058 to €9,710
- Gross operating margin -€15,195
down €15,195 (-45.2%), from €33,653 to €18,458
- Taxes +€2,449
up €2,449 (+209%), from €1,171 to €3,620
- Financial income +€469
up €469 (+78,158%), from €1 to €470
- Financial charges +€353
up €353 (+80.1%), from €441 to €794
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 | €41,434 | €108,961 | +€67,527 | +163% |
| Fixed assets | 21/28 | €2,931 | €4,175 | +€1,244 | +42.5% |
| Tangible fixed assets | 22/27 | €2,931 | €4,175 | +€1,244 | +42.5% |
| Plant, machinery and equipment | 23 | - | €363 | +€363 | |
| Furniture and vehicles | 24 | €2,931 | €3,813 | +€882 | +30.1% |
| Current assets | 29/58 | €38,503 | €104,786 | +€66,283 | +172% |
| Amounts receivable within one year | 40/41 | €20,617 | €82,658 | +€62,040 | +301% |
| Trade receivables | 40 | €20,617 | €74,699 | +€54,081 | +262% |
| Other amounts receivable | 41 | - | €7,959 | +€7,959 | |
| Cash at bank and in hand | 54/58 | €17,886 | €22,128 | +€4,243 | +23.7% |
| Total equity and liabilities | 10/49 | €41,434 | €108,961 | +€67,527 | +163% |
| Equity | 10/15 | €8,276 | €20,885 | +€12,609 | +152% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,184 | €425 | +€12,609 | |
| Amounts payable | 17/49 | €33,158 | €88,077 | +€54,918 | +166% |
| Amounts payable within one year | 42/48 | €33,158 | €23,052 | -€10,106 | -30.5% |
| Financial debts | 43 | €457 | - | -€457 | |
| Credit institutions | 430/8 | €457 | - | -€457 | |
| Trade debts | 44 | €7,058 | €9,710 | +€2,652 | +37.6% |
| Suppliers | 440/4 | €7,058 | €9,710 | +€2,652 | +37.6% |
| Taxes, remuneration and social security | 45 | €6,344 | €13,343 | +€6,999 | +110% |
| Taxes | 450/3 | €6,344 | €13,343 | +€6,999 | +110% |
| Other amounts payable | 47/48 | €19,300 | - | -€19,300 | |
| Accrued charges and deferred income | 492/3 | - | €65,024 | +€65,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €1,580 | +€181 | +12.9% |
| Other operating charges | 640/8 | - | €325 | +€325 | |
| Gross operating margin | 9900 | €33,653 | €18,458 | -€15,195 | -45.2% |
| Operating profit (loss) | 9901 | €32,255 | €16,553 | -€15,701 | -48.7% |
| Financial income | 75/76B | €1 | €470 | +€469 | +78,158% |
| Recurring financial income | 75 | €1 | €470 | +€469 | +78,158% |
| Financial charges | 65/66B | €441 | €794 | +€353 | +80.1% |
| Recurring financial charges | 65 | €441 | €794 | +€353 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €31,814 | €16,229 | -€15,585 | -49.0% |
| Income taxes | 67/77 | €1,171 | €3,620 | +€2,449 | +209% |
| Profit (loss) for the period | 9904 | €30,643 | €12,609 | -€18,035 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,643 | €12,609 | -€18,035 | -58.9% |
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 15 October 2026 via checked.be.