Studio Claus: 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 Claus
Largest movements
- Receivables within one year +€1,507
up €1,507 (+151.5%), from €995 to €2,502
of which Trade receivables: +€1,273
- Tangible fixed assets -€1,438
down €1,438 (-75.8%), from €1,896 to €458
of which Plant, machinery and equipment: -€917
- Cash -€859
down €859 (-81.0%), from €1,061 to €202
mainly Net result for the year (-€6,070) and Receivables within one year (-€1,507)
- Debts after one year +€6,900
up €6,900 (+46.0%), from €15,000 to €21,900
- Profit (loss) carried forward -€6,070
down €6,070 (-27.7%), from -€21,908 to -€27,978
- Other debts -€1,043
down €1,043 (-27.4%), from €3,802 to €2,759
- Tax, wage and social debts -€723
down €723 (-78.3%), from €923 to €200
- Trade debts +€145
up €145 (+4.6%), from €3,136 to €3,280
- Gross operating margin -€4,461
down €4,461 (-5132.9%), from -€87 to -€4,547
- Financial income +€224
up €224 (+5076.7%), from €4 to €229
- Financial charges -€177
down €177 (-36.1%), from €489 to €312
- Depreciation -€96
down €96 (-6.3%), from €1,534 to €1,438
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 | €3,952 | €3,162 | -€790 | -20.0% |
| Fixed assets | 21/28 | €1,896 | €458 | -€1,438 | -75.8% |
| Tangible fixed assets | 22/27 | €1,896 | €458 | -€1,438 | -75.8% |
| Plant, machinery and equipment | 23 | €941 | €25 | -€917 | -97.4% |
| Furniture and vehicles | 24 | €825 | €433 | -€391 | -47.5% |
| Other tangible fixed assets | 26 | €130 | - | -€130 | |
| Current assets | 29/58 | €2,056 | €2,704 | +€648 | +31.5% |
| Amounts receivable within one year | 40/41 | €995 | €2,502 | +€1,507 | +151.5% |
| Trade receivables | 40 | €995 | €2,268 | +€1,273 | +128.0% |
| Other amounts receivable | 41 | - | €234 | +€234 | |
| Cash at bank and in hand | 54/58 | €1,061 | €202 | -€859 | -81.0% |
| Total equity and liabilities | 10/49 | €3,952 | €3,162 | -€790 | -20.0% |
| Equity | 10/15 | -€18,908 | -€24,978 | -€6,070 | -32.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,908 | -€27,978 | -€6,070 | -27.7% |
| Amounts payable | 17/49 | €22,860 | €28,139 | +€5,279 | +23.1% |
| Amounts payable after more than one year | 17 | €15,000 | €21,900 | +€6,900 | +46.0% |
| Financial debts | 170/4 | €15,000 | €21,900 | +€6,900 | +46.0% |
| Amounts payable within one year | 42/48 | €7,860 | €6,239 | -€1,621 | -20.6% |
| Trade debts | 44 | €3,136 | €3,280 | +€145 | +4.6% |
| Suppliers | 440/4 | €3,136 | €3,280 | +€145 | +4.6% |
| Taxes, remuneration and social security | 45 | €923 | €200 | -€723 | -78.3% |
| Taxes | 450/3 | €923 | €200 | -€723 | -78.3% |
| Other amounts payable | 47/48 | €3,802 | €2,759 | -€1,043 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €1,438 | -€96 | -6.3% |
| Other operating charges | 640/8 | €10 | - | -€10 | |
| Gross operating margin | 9900 | -€87 | -€4,547 | -€4,461 | -5132.9% |
| Operating profit (loss) | 9901 | -€1,631 | -€5,985 | -€4,355 | -267.0% |
| Financial income | 75/76B | €4 | €229 | +€224 | +5076.7% |
| Recurring financial income | 75 | €4 | €229 | +€224 | +5076.7% |
| Financial charges | 65/66B | €489 | €312 | -€177 | -36.1% |
| Recurring financial charges | 65 | €489 | €312 | -€177 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,115 | -€6,069 | -€3,954 | -186.9% |
| Income taxes | 67/77 | €0 | €1 | +€0 | +200.0% |
| Profit (loss) for the period | 9904 | -€2,116 | -€6,070 | -€3,954 | -186.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,116 | -€6,070 | -€3,954 | -186.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.