Studio Cream: 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 Cream
Largest movements
- Cash +€27,157
up €27,157 (+119.6%), from €22,711 to €49,869
mainly Net result for the year (+€31,856) and Depreciation (+€11,014)
- Receivables within one year +€16,475
up €16,475 (+93.0%), from €17,708 to €34,183
of which Other amounts receivable: +€17,173
- Tangible fixed assets -€9,354
down €9,354 (-26.7%), from €35,000 to €25,645
of which Leasing and similar rights: -€7,686
- Deferred charges and accrued income -€5,999
down €5,999 (-20.0%), from €30,024 to €24,025
- Profit (loss) carried forward +€31,856
up €31,856 (+59.0%), from €54,022 to €85,878
- Debts after one year -€8,300
down €8,300 (-44.7%), from €18,556 to €10,256
- Tax, wage and social debts +€4,505
up €4,505 (+19.5%), from €23,107 to €27,612
- Gross operating margin -€1,367
down €1,367 (-2.4%), from €56,361 to €54,994
- Other operating charges -€591
down €591 (-54.5%), from €1,084 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.
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 | €105,443 | €133,722 | +€28,279 | +26.8% |
| Fixed assets | 21/28 | €35,000 | €25,645 | -€9,354 | -26.7% |
| Tangible fixed assets | 22/27 | €35,000 | €25,645 | -€9,354 | -26.7% |
| Plant, machinery and equipment | 23 | €3,929 | €2,748 | -€1,181 | -30.1% |
| Furniture and vehicles | 24 | €7,023 | €5,196 | -€1,827 | -26.0% |
| Leasing and similar rights | 25 | €24,048 | €16,362 | -€7,686 | -32.0% |
| Other tangible fixed assets | 26 | - | €1,340 | +€1,340 | |
| Current assets | 29/58 | €70,443 | €108,076 | +€37,633 | +53.4% |
| Amounts receivable within one year | 40/41 | €17,708 | €34,183 | +€16,475 | +93.0% |
| Trade receivables | 40 | €14,326 | €13,628 | -€698 | -4.9% |
| Other amounts receivable | 41 | €3,382 | €20,554 | +€17,173 | +507.8% |
| Cash at bank and in hand | 54/58 | €22,711 | €49,869 | +€27,157 | +119.6% |
| Deferred charges and accrued income | 490/1 | €30,024 | €24,025 | -€5,999 | -20.0% |
| Total equity and liabilities | 10/49 | €105,443 | €133,722 | +€28,279 | +26.8% |
| Equity | 10/15 | €56,022 | €87,878 | +€31,856 | +56.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,022 | €85,878 | +€31,856 | +59.0% |
| Amounts payable | 17/49 | €49,421 | €45,844 | -€3,578 | -7.2% |
| Amounts payable after more than one year | 17 | €18,556 | €10,256 | -€8,300 | -44.7% |
| Financial debts | 170/4 | €18,556 | €10,256 | -€8,300 | -44.7% |
| Amounts payable within one year | 42/48 | €30,865 | €35,588 | +€4,723 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €7,308 | €7,676 | +€368 | +5.0% |
| Trade debts | 44 | €451 | €300 | -€151 | -33.5% |
| Suppliers | 440/4 | €451 | €300 | -€151 | -33.5% |
| Taxes, remuneration and social security | 45 | €23,107 | €27,612 | +€4,505 | +19.5% |
| Taxes | 450/3 | €23,107 | €27,612 | +€4,505 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,461 | €11,014 | +€553 | +5.3% |
| Other operating charges | 640/8 | €1,084 | €493 | -€591 | -54.5% |
| Gross operating margin | 9900 | €56,361 | €54,994 | -€1,367 | -2.4% |
| Operating profit (loss) | 9901 | €44,816 | €43,487 | -€1,329 | -3.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,653 | €1,325 | -€328 | -19.9% |
| Recurring financial charges | 65 | €1,653 | €1,325 | -€328 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €43,164 | €42,163 | -€1,001 | -2.3% |
| Income taxes | 67/77 | €10,484 | €10,306 | -€178 | -1.7% |
| Profit (loss) for the period | 9904 | €32,679 | €31,856 | -€823 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,679 | €31,856 | -€823 | -2.5% |
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 5 October 2026 via checked.be.