STUDIO CORP.: 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 CORP.
Largest movements
- Cash +€30,687
up €30,687 (+128.8%), from €23,826 to €54,513
mainly Receivables within one year (+€9,282) and Depreciation (+€7,264)
- Receivables within one year -€9,282
down €9,282 (-69.3%), from €13,392 to €4,110
of which Other amounts receivable: -€10,754
- Tangible fixed assets -€7,264
down €7,264 (-47.9%), from €15,174 to €7,910
of which Furniture and vehicles: -€6,716
- Profit (loss) carried forward +€4,379
up €4,379 (+15.8%), from €27,796 to €32,175
- Other debts +€3,586
up €3,586 (+21.0%), from €17,044 to €20,630
- Tax, wage and social debts +€3,254
up €3,254 (+55.1%), from €5,903 to €9,157
- Trade debts +€2,373
up €2,373 (+127.0%), from €1,869 to €4,242
- Gross operating margin -€416
down €416 (-2.7%), from €15,368 to €14,952
- Other operating charges +€405
up €405 (+229.5%), from €177 to €582
- Financial charges +€343
up €343 (+244.6%), from €140 to €483
- Taxes -€212
down €212 (-8.6%), from €2,457 to €2,245
- Depreciation -€207
down €207 (-2.8%), from €7,471 to €7,264
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 | €54,612 | €68,554 | +€13,942 | +25.5% |
| Fixed assets | 21/28 | €17,174 | €9,910 | -€7,264 | -42.3% |
| Tangible fixed assets | 22/27 | €15,174 | €7,910 | -€7,264 | -47.9% |
| Plant, machinery and equipment | 23 | €391 | €212 | -€179 | -45.8% |
| Furniture and vehicles | 24 | €12,182 | €5,466 | -€6,716 | -55.1% |
| Other tangible fixed assets | 26 | €2,601 | €2,232 | -€369 | -14.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €37,438 | €58,644 | +€21,206 | +56.6% |
| Amounts receivable within one year | 40/41 | €13,392 | €4,110 | -€9,282 | -69.3% |
| Trade receivables | 40 | €1,960 | €3,433 | +€1,473 | +75.1% |
| Other amounts receivable | 41 | €11,431 | €677 | -€10,754 | -94.1% |
| Cash at bank and in hand | 54/58 | €23,826 | €54,513 | +€30,687 | +128.8% |
| Deferred charges and accrued income | 490/1 | €221 | €21 | -€200 | -90.5% |
| Total equity and liabilities | 10/49 | €54,612 | €68,554 | +€13,942 | +25.5% |
| Equity | 10/15 | €29,796 | €34,175 | +€4,379 | +14.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,796 | €32,175 | +€4,379 | +15.8% |
| Amounts payable | 17/49 | €24,816 | €34,379 | +€9,563 | +38.5% |
| Amounts payable within one year | 42/48 | €24,816 | €34,029 | +€9,213 | +37.1% |
| Trade debts | 44 | €1,869 | €4,242 | +€2,373 | +127.0% |
| Suppliers | 440/4 | €1,869 | €4,242 | +€2,373 | +127.0% |
| Taxes, remuneration and social security | 45 | €5,903 | €9,157 | +€3,254 | +55.1% |
| Taxes | 450/3 | €5,903 | €9,157 | +€3,254 | +55.1% |
| Other amounts payable | 47/48 | €17,044 | €20,630 | +€3,586 | +21.0% |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Non-recurring operating income | 76A | €1,370 | - | -€1,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,471 | €7,264 | -€207 | -2.8% |
| Other operating charges | 640/8 | €177 | €582 | +€405 | +229.5% |
| Gross operating margin | 9900 | €15,368 | €14,952 | -€416 | -2.7% |
| Operating profit (loss) | 9901 | €7,721 | €7,106 | -€615 | -8.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €140 | €483 | +€343 | +244.6% |
| Recurring financial charges | 65 | €140 | €483 | +€343 | +244.6% |
| Profit (loss) for the period before taxes | 9903 | €7,587 | €6,623 | -€964 | -12.7% |
| Income taxes | 67/77 | €2,457 | €2,245 | -€212 | -8.6% |
| Profit (loss) for the period | 9904 | €5,130 | €4,378 | -€752 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,130 | €4,378 | -€752 | -14.7% |
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 3 October 2026 via checked.be.