Studio Caspo: 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 Caspo
Largest movements
- Cash +€6,249
up €6,249 (+51.7%), from €12,077 to €18,325
mainly Depreciation (+€6,887) and Trade debts (+€5,504)
- Stocks and contracts +€1,170
up €1,170 (+111.1%), from €1,053 to €2,223
- Receivables within one year +€1,073
up €1,073 (+56.0%), from €1,915 to €2,988
of which Trade receivables: +€2,908
- Trade debts +€5,504
up €5,504 (+16196.9%), from €34 to €5,538
- Profit (loss) carried forward +€2,335
up €2,335 (+95.8%), from -€2,436 to -€101
- Other debts -€1,420
down €1,420 (-2.9%), from €49,613 to €48,193
- Tax, wage and social debts +€978
up €978 (+92.1%), from €1,062 to €2,041
of which Taxes: +€1,078
- Gross operating margin +€4,024
up €4,024 (+69.1%), from €5,824 to €9,848
- Depreciation -€810
down €810 (-10.5%), from €7,697 to €6,887
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 | €55,348 | €62,848 | +€7,501 | +13.6% |
| Fixed assets | 21/28 | €39,968 | €38,986 | -€982 | -2.5% |
| Intangible fixed assets | 21 | €1,360 | €982 | -€378 | -27.8% |
| Tangible fixed assets | 22/27 | €38,608 | €38,004 | -€604 | -1.6% |
| Plant, machinery and equipment | 23 | €15,513 | €12,280 | -€3,233 | -20.8% |
| Furniture and vehicles | 24 | €285 | €600 | +€315 | +110.4% |
| Other tangible fixed assets | 26 | €22,809 | €25,124 | +€2,314 | +10.1% |
| Current assets | 29/58 | €15,379 | €23,862 | +€8,483 | +55.2% |
| Stocks and contracts in progress | 3 | €1,053 | €2,223 | +€1,170 | +111.1% |
| Stocks | 30/36 | €1,053 | €2,223 | +€1,170 | +111.1% |
| Amounts receivable within one year | 40/41 | €1,915 | €2,988 | +€1,073 | +56.0% |
| Trade receivables | 40 | €80 | €2,988 | +€2,908 | +3635.0% |
| Other amounts receivable | 41 | €1,835 | - | -€1,835 | |
| Cash at bank and in hand | 54/58 | €12,077 | €18,325 | +€6,249 | +51.7% |
| Deferred charges and accrued income | 490/1 | €335 | €326 | -€9 | -2.7% |
| Total equity and liabilities | 10/49 | €55,348 | €62,848 | +€7,501 | +13.6% |
| Equity | 10/15 | €2,564 | €4,899 | +€2,335 | +91.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,436 | -€101 | +€2,335 | +95.8% |
| Amounts payable | 17/49 | €52,784 | €57,950 | +€5,166 | +9.8% |
| Amounts payable within one year | 42/48 | €50,709 | €55,771 | +€5,062 | +10.0% |
| Trade debts | 44 | €34 | €5,538 | +€5,504 | +16196.9% |
| Suppliers | 440/4 | €34 | €5,538 | +€5,504 | +16196.9% |
| Taxes, remuneration and social security | 45 | €1,062 | €2,041 | +€978 | +92.1% |
| Taxes | 450/3 | €362 | €1,441 | +€1,078 | +297.5% |
| Remuneration and social security | 454/9 | €700 | €600 | -€100 | -14.3% |
| Other amounts payable | 47/48 | €49,613 | €48,193 | -€1,420 | -2.9% |
| Accrued charges and deferred income | 492/3 | €2,075 | €2,179 | +€104 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,697 | €6,887 | -€810 | -10.5% |
| Other operating charges | 640/8 | €485 | €513 | +€28 | +5.7% |
| Gross operating margin | 9900 | €5,824 | €9,848 | +€4,024 | +69.1% |
| Operating profit (loss) | 9901 | -€2,358 | €2,448 | +€4,806 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +13400.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +13400.0% |
| Financial charges | 65/66B | €78 | €114 | +€36 | +46.1% |
| Recurring financial charges | 65 | €78 | €114 | +€36 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,436 | €2,335 | +€4,771 | |
| Profit (loss) for the period | 9904 | -€2,436 | €2,335 | +€4,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,436 | €2,335 | +€4,771 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.