Studio Compleet: 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 Compleet
Largest movements
- Financial fixed assets +€27,400
up €27,400 (+576.2%), from €4,755 to €32,155
- Receivables within one year -€11,241
down €11,241 (-55.9%), from €20,103 to €8,861
of which Trade receivables: -€9,963
- Tangible fixed assets -€1,429
down €1,429 (-5.0%), from €28,476 to €27,048
of which Furniture and vehicles: -€2,117
- Current portion of long-term debt +€22,917
new in 2025: €22,917
- Other debts -€14,602
down €14,602 (-96.4%), from €15,140 to €538
- Reserves +€7,475
up €7,475 (+23.8%), from €31,395 to €38,870
- Tax, wage and social debts -€1,121
down €1,121 (-27.4%), from €4,097 to €2,976
- Depreciation +€4,704
up €4,704 (+87.6%), from €5,370 to €10,074
- Gross operating margin +€4,521
up €4,521 (+26.8%), from €16,854 to €21,375
- Taxes +€451
up €451 (+18.5%), from €2,443 to €2,894
- Other operating charges +€322
up €322 (+49.7%), from €648 to €971
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 | €56,563 | €71,310 | +€14,747 | +26.1% |
| Fixed assets | 21/28 | €33,231 | €59,203 | +€25,971 | +78.2% |
| Tangible fixed assets | 22/27 | €28,476 | €27,048 | -€1,429 | -5.0% |
| Plant, machinery and equipment | 23 | €20,242 | €21,731 | +€1,489 | +7.4% |
| Furniture and vehicles | 24 | €6,286 | €4,170 | -€2,117 | -33.7% |
| Other tangible fixed assets | 26 | €1,948 | €1,147 | -€801 | -41.1% |
| Financial fixed assets | 28 | €4,755 | €32,155 | +€27,400 | +576.2% |
| Current assets | 29/58 | €23,331 | €12,107 | -€11,224 | -48.1% |
| Amounts receivable within one year | 40/41 | €20,103 | €8,861 | -€11,241 | -55.9% |
| Trade receivables | 40 | €17,468 | €7,505 | -€9,963 | -57.0% |
| Other amounts receivable | 41 | €2,634 | €1,356 | -€1,279 | -48.5% |
| Cash at bank and in hand | 54/58 | €3,229 | €2,617 | -€612 | -19.0% |
| Deferred charges and accrued income | 490/1 | - | €629 | +€629 | |
| Total equity and liabilities | 10/49 | €56,563 | €71,310 | +€14,747 | +26.1% |
| Equity | 10/15 | €36,395 | €43,870 | +€7,475 | +20.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,395 | €38,870 | +€7,475 | +23.8% |
| Distributable reserves | 133 | €31,395 | €38,870 | +€7,475 | +23.8% |
| Amounts payable | 17/49 | €20,167 | €27,440 | +€7,273 | +36.1% |
| Amounts payable within one year | 42/48 | €20,167 | €27,440 | +€7,273 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €22,917 | +€22,917 | |
| Trade debts | 44 | €930 | €1,009 | +€79 | +8.5% |
| Suppliers | 440/4 | €930 | €1,009 | +€79 | +8.5% |
| Taxes, remuneration and social security | 45 | €4,097 | €2,976 | -€1,121 | -27.4% |
| Taxes | 450/3 | €4,097 | €2,976 | -€1,121 | -27.4% |
| Other amounts payable | 47/48 | €15,140 | €538 | -€14,602 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,370 | €10,074 | +€4,704 | +87.6% |
| Other operating charges | 640/8 | €648 | €971 | +€322 | +49.7% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | €16,854 | €21,375 | +€4,521 | +26.8% |
| Operating profit (loss) | 9901 | €10,710 | €10,330 | -€380 | -3.5% |
| Financial income | 75/76B | €28 | €161 | +€133 | +473.5% |
| Recurring financial income | 75 | €28 | €161 | +€133 | +473.5% |
| Financial charges | 65/66B | €99 | €123 | +€23 | +23.5% |
| Recurring financial charges | 65 | €99 | €123 | +€23 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €10,638 | €10,369 | -€270 | -2.5% |
| Income taxes | 67/77 | €2,443 | €2,894 | +€451 | +18.5% |
| Profit (loss) for the period | 9904 | €8,195 | €7,475 | -€721 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,195 | €7,475 | -€721 | -8.8% |
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 1 October 2026 via checked.be.