Studio Corpus: 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 Corpus
Largest movements
- Cash +€17,848
up €17,848 (+17.7%), from €100,712 to €118,560
mainly Other debts (+€73,175) and Net result for the year (+€33,821)
- Tangible fixed assets -€1,726
down €1,726 (-100%), from €1,726 to €0
- Other debts +€73,175
up €73,175 (+182%), from €40,301 to €113,476
- Reserves -€53,570
down €53,570 (-100%), from €53,570 to €0
- Tax, wage and social debts -€4,005
down €4,005 (-27.7%), from €14,453 to €10,448
- Gross operating margin -€22,319
down €22,319 (-30.7%), from €72,702 to €50,383
- Taxes -€1,766
down €1,766 (-11.6%), from €15,179 to €13,413
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 | €110,590 | €125,456 | +€14,866 | +13.4% |
| Formation expenses | 20 | €577 | €206 | -€371 | -64.3% |
| Fixed assets | 21/28 | €1,726 | €0 | -€1,726 | -100% |
| Tangible fixed assets | 22/27 | €1,726 | €0 | -€1,726 | -100% |
| Furniture and vehicles | 24 | €1,726 | €0 | -€1,726 | -100% |
| Current assets | 29/58 | €108,288 | €125,250 | +€16,963 | +15.7% |
| Amounts receivable within one year | 40/41 | €7,420 | €6,690 | -€730 | -9.8% |
| Trade receivables | 40 | €7,420 | €6,690 | -€730 | -9.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €100,712 | €118,560 | +€17,848 | +17.7% |
| Deferred charges and accrued income | 490/1 | €156 | €0 | -€156 | -100% |
| Total equity and liabilities | 10/49 | €110,590 | €125,456 | +€14,866 | +13.4% |
| Equity | 10/15 | €55,070 | €1,500 | -€53,570 | -97.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €53,570 | €0 | -€53,570 | -100% |
| Distributable reserves | 133 | €53,570 | €0 | -€53,570 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,520 | €123,956 | +€68,436 | +123% |
| Amounts payable within one year | 42/48 | €55,384 | €123,956 | +€68,573 | +124% |
| Trade debts | 44 | €630 | €32 | -€597 | -94.8% |
| Suppliers | 440/4 | €630 | €32 | -€597 | -94.8% |
| Taxes, remuneration and social security | 45 | €14,453 | €10,448 | -€4,005 | -27.7% |
| Taxes | 450/3 | €14,453 | €10,448 | -€4,005 | -27.7% |
| Other amounts payable | 47/48 | €40,301 | €113,476 | +€73,175 | +182% |
| Accrued charges and deferred income | 492/3 | €137 | €0 | -€137 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €2,097 | -€590 | -22.0% |
| Other operating charges | 640/8 | €1,207 | €937 | -€270 | -22.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €72,702 | €50,383 | -€22,319 | -30.7% |
| Operating profit (loss) | 9901 | €68,809 | €47,350 | -€21,459 | -31.2% |
| Financial income | 75/76B | €127 | €0 | -€127 | -100% |
| Recurring financial income | 75 | €127 | €0 | -€127 | -100% |
| Financial charges | 65/66B | €186 | €116 | -€71 | -37.9% |
| Recurring financial charges | 65 | €186 | €116 | -€71 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €68,749 | €47,234 | -€21,515 | -31.3% |
| Income taxes | 67/77 | €15,179 | €13,413 | -€1,766 | -11.6% |
| Profit (loss) for the period | 9904 | €53,570 | €33,821 | -€19,749 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,570 | €33,821 | -€19,749 | -36.9% |
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 25 October 2026 via checked.be.