Studio Congo: 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 Congo
Largest movements
- Tangible fixed assets -€19,034
down €19,034 (-43.1%), from €44,158 to €25,124
of which Land and buildings: -€25,302
- Receivables within one year -€1,569
down €1,569 (-14.0%), from €11,201 to €9,632
of which Trade receivables: -€4,226
- Stocks and contracts +€1,417
up €1,417 (+11.4%), from €12,426 to €13,843
- Deferred charges and accrued income -€1,060
down €1,060 (-63.2%), from €1,677 to €617
- Reserves -€25,000
down €25,000 (-62.5%), from €40,000 to €15,000
- Other debts +€25,000
up €25,000, from €0 to €25,000
- Profit (loss) carried forward -€16,458
down €16,458 (-55.7%), from €29,551 to €13,093
- Trade debts -€5,595
down €5,595 (-84.4%), from €6,629 to €1,034
- Tax, wage and social debts +€1,051
up €1,051 (+13.2%), from €7,934 to €8,985
- Gross operating margin -€13,154
down €13,154 (-81.1%), from €16,213 to €3,059
- Depreciation -€11,968
down €11,968 (-63.2%), from €18,932 to €6,964
- Taxes -€659
down €659 (-68.6%), from €961 to €302
- Financial charges -€516
down €516 (-76.2%), from €677 to €161
- Financial income +€427
up €427 (+646%), from €66 to €493
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 | €84,164 | €63,161 | -€21,002 | -25.0% |
| Fixed assets | 21/28 | €44,158 | €25,124 | -€19,034 | -43.1% |
| Tangible fixed assets | 22/27 | €44,158 | €25,124 | -€19,034 | -43.1% |
| Land and buildings | 22 | €25,302 | - | -€25,302 | |
| Plant, machinery and equipment | 23 | €4,001 | €2,855 | -€1,146 | -28.6% |
| Furniture and vehicles | 24 | €14,854 | €9,587 | -€5,268 | -35.5% |
| Other tangible fixed assets | 26 | - | €12,681 | +€12,681 | |
| Current assets | 29/58 | €40,006 | €38,037 | -€1,968 | -4.9% |
| Stocks and contracts in progress | 3 | €12,426 | €13,843 | +€1,417 | +11.4% |
| Stocks | 30/36 | €12,426 | €13,843 | +€1,417 | +11.4% |
| Amounts receivable within one year | 40/41 | €11,201 | €9,632 | -€1,569 | -14.0% |
| Trade receivables | 40 | €4,491 | €265 | -€4,226 | -94.1% |
| Other amounts receivable | 41 | €6,710 | €9,367 | +€2,657 | +39.6% |
| Cash at bank and in hand | 54/58 | €14,701 | €13,945 | -€756 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,677 | €617 | -€1,060 | -63.2% |
| Total equity and liabilities | 10/49 | €84,164 | €63,161 | -€21,002 | -25.0% |
| Equity | 10/15 | €69,601 | €28,143 | -€41,458 | -59.6% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €40,000 | €15,000 | -€25,000 | -62.5% |
| Distributable reserves | 133 | €40,000 | €15,000 | -€25,000 | -62.5% |
| Profit (loss) carried forward | 14 | €29,551 | €13,093 | -€16,458 | -55.7% |
| Amounts payable | 17/49 | €14,563 | €35,019 | +€20,456 | +140% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,563 | €35,019 | +€20,456 | +140% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,629 | €1,034 | -€5,595 | -84.4% |
| Suppliers | 440/4 | €6,629 | €1,034 | -€5,595 | -84.4% |
| Taxes, remuneration and social security | 45 | €7,934 | €8,985 | +€1,051 | +13.2% |
| Taxes | 450/3 | €7,934 | €8,985 | +€1,051 | +13.2% |
| Other amounts payable | 47/48 | €0 | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,932 | €6,964 | -€11,968 | -63.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €231 | +€231 | |
| Other operating charges | 640/8 | €1,100 | €806 | -€293 | -26.7% |
| Non-recurring operating charges | 66A | - | €11,545 | +€11,545 | |
| Gross operating margin | 9900 | €16,213 | €3,059 | -€13,154 | -81.1% |
| Operating profit (loss) | 9901 | -€3,819 | -€16,487 | -€12,668 | -332% |
| Financial income | 75/76B | €66 | €493 | +€427 | +646% |
| Recurring financial income | 75 | €66 | €493 | +€427 | +646% |
| Financial charges | 65/66B | €677 | €161 | -€516 | -76.2% |
| Recurring financial charges | 65 | €677 | €161 | -€516 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,430 | -€16,156 | -€11,726 | -265% |
| Income taxes | 67/77 | €961 | €302 | -€659 | -68.6% |
| Profit (loss) for the period | 9904 | -€5,391 | -€16,458 | -€11,067 | -205% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,391 | -€16,458 | -€11,067 | -205% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.