Studio Clique: 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 Clique
Largest movements
- Cash -€99,842
down €99,842 (-19.9%), from €501,552 to €401,710
mainly Contributions, distributions and other (-€963,915) and Tax, wage and social debts (-€131,290)
- Receivables within one year +€38,004
up €38,004 (+16.2%), from €234,033 to €272,038
of which Other amounts receivable: +€55,360
- Stocks and contracts +€31,073
up €31,073 (+12.6%), from €245,934 to €277,007
- Other debts +€964,765
up €964,765, from €0 to €964,765
- Reserves -€837,607
down €837,607 (-100.0%), from €837,607 to €0
- Tax, wage and social debts -€131,290
down €131,290 (-96.3%), from €136,345 to €5,056
of which Taxes: -€133,383
- Debts after one year -€36,120
down €36,120 (-11.8%), from €305,150 to €269,031
- Trade debts +€20,656
up €20,656 (+21.5%), from €96,046 to €116,701
- Gross operating margin -€328,941
down €328,941 (-55.1%), from €597,120 to €268,180
- Taxes -€95,740
down €95,740 (-72.0%), from €132,900 to €37,160
- Staff costs +€45,841
up €45,841 (+1510.8%), from €3,034 to €48,875
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 | €1,416,756 | €1,396,006 | -€20,751 | -1.5% |
| Fixed assets | 21/28 | €435,090 | €444,107 | +€9,017 | +2.1% |
| Intangible fixed assets | 21 | €293 | €0 | -€293 | -100.0% |
| Tangible fixed assets | 22/27 | €434,797 | €443,282 | +€8,485 | +2.0% |
| Land and buildings | 22 | €430,427 | €410,944 | -€19,483 | -4.5% |
| Plant, machinery and equipment | 23 | €2,716 | €2,882 | +€167 | +6.1% |
| Furniture and vehicles | 24 | €1,654 | €29,456 | +€27,801 | +1680.7% |
| Financial fixed assets | 28 | - | €825 | +€825 | |
| Current assets | 29/58 | €981,666 | €951,899 | -€29,768 | -3.0% |
| Stocks and contracts in progress | 3 | €245,934 | €277,007 | +€31,073 | +12.6% |
| Stocks | 30/36 | €245,934 | €277,007 | +€31,073 | +12.6% |
| Amounts receivable within one year | 40/41 | €234,033 | €272,038 | +€38,004 | +16.2% |
| Trade receivables | 40 | €231,457 | €214,101 | -€17,355 | -7.5% |
| Other amounts receivable | 41 | €2,576 | €57,936 | +€55,360 | +2148.9% |
| Cash at bank and in hand | 54/58 | €501,552 | €401,710 | -€99,842 | -19.9% |
| Deferred charges and accrued income | 490/1 | €148 | €1,145 | +€997 | +675.4% |
| Total equity and liabilities | 10/49 | €1,416,756 | €1,396,006 | -€20,751 | -1.5% |
| Equity | 10/15 | €840,607 | €3,000 | -€837,607 | -99.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €837,607 | €0 | -€837,607 | -100.0% |
| Distributable reserves | 133 | €837,607 | €0 | -€837,607 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €576,150 | €1,393,006 | +€816,856 | +141.8% |
| Amounts payable after more than one year | 17 | €305,150 | €269,031 | -€36,120 | -11.8% |
| Financial debts | 170/4 | €305,150 | €269,031 | -€36,120 | -11.8% |
| Amounts payable within one year | 42/48 | €270,999 | €1,123,975 | +€852,976 | +314.8% |
| Current portion of amounts payable after more than one year | 42 | €34,852 | €36,120 | +€1,268 | +3.6% |
| Trade debts | 44 | €96,046 | €116,701 | +€20,656 | +21.5% |
| Suppliers | 440/4 | €96,046 | €116,701 | +€20,656 | +21.5% |
| Advances received on contracts in progress | 46 | €3,756 | €1,333 | -€2,423 | -64.5% |
| Taxes, remuneration and social security | 45 | €136,345 | €5,056 | -€131,290 | -96.3% |
| Taxes | 450/3 | €133,383 | €0 | -€133,383 | -100.0% |
| Remuneration and social security | 454/9 | €2,963 | €5,056 | +€2,093 | +70.6% |
| Other amounts payable | 47/48 | €0 | €964,765 | +€964,765 | |
| Remuneration, social security and pensions | 62 | €3,034 | €48,875 | +€45,841 | +1510.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,134 | €27,813 | +€4,679 | +20.2% |
| Other operating charges | 640/8 | €1,430 | €1,555 | +€126 | +8.8% |
| Gross operating margin | 9900 | €597,120 | €268,180 | -€328,941 | -55.1% |
| Operating profit (loss) | 9901 | €569,523 | €189,936 | -€379,587 | -66.6% |
| Financial income | 75/76B | €1,628 | €772 | -€856 | -52.6% |
| Recurring financial income | 75 | €1,628 | €772 | -€856 | -52.6% |
| Financial charges | 65/66B | €25,282 | €27,240 | +€1,958 | +7.7% |
| Recurring financial charges | 65 | €25,282 | €27,240 | +€1,958 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €545,869 | €163,468 | -€382,401 | -70.1% |
| Income taxes | 67/77 | €132,900 | €37,160 | -€95,740 | -72.0% |
| Profit (loss) for the period | 9904 | €412,969 | €126,308 | -€286,661 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €412,969 | €126,308 | -€286,661 | -69.4% |
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 4 October 2026 via checked.be.