STUDIO D.M.C.: 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 D.M.C.
Largest movements
- Cash +€22,036
up €22,036 (+35.9%), from €61,374 to €83,410
mainly Depreciation (+€15,788) and Stocks and contracts (+€12,049)
- Tangible fixed assets -€15,519
down €15,519 (-16.1%), from €96,393 to €80,874
of which Furniture and vehicles: -€8,434
- Stocks and contracts -€12,049
down €12,049 (-13.7%), from €88,117 to €76,068
- Receivables within one year +€4,335
up €4,335 (+14.6%), from €29,705 to €34,040
of which Trade receivables: +€9,794
- Tax, wage and social debts -€6,030
down €6,030 (-46.4%), from €13,000 to €6,970
of which Taxes: -€5,836
- Profit (loss) carried forward +€2,982
no longer reported in 2025 (was -€2,982)
- Gross operating margin +€11,501
up €11,501 (+47.6%), from €24,141 to €35,642
- Taxes +€948
new in 2025: €948
- Depreciation -€802
down €802 (-4.8%), from €16,590 to €15,788
- Financial charges +€362
up €362 (+99.9%), from €362 to €724
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 | €278,223 | €277,626 | -€597 | -0.2% |
| Fixed assets | 21/28 | €97,642 | €82,123 | -€15,519 | -15.9% |
| Tangible fixed assets | 22/27 | €96,393 | €80,874 | -€15,519 | -16.1% |
| Land and buildings | 22 | €66,479 | €60,622 | -€5,857 | -8.8% |
| Plant, machinery and equipment | 23 | €5,276 | €4,048 | -€1,229 | -23.3% |
| Furniture and vehicles | 24 | €24,638 | €16,204 | -€8,434 | -34.2% |
| Financial fixed assets | 28 | €1,249 | €1,249 | = | 0.0% |
| Current assets | 29/58 | €180,580 | €195,502 | +€14,922 | +8.3% |
| Stocks and contracts in progress | 3 | €88,117 | €76,068 | -€12,049 | -13.7% |
| Stocks | 30/36 | €88,117 | €76,068 | -€12,049 | -13.7% |
| Amounts receivable within one year | 40/41 | €29,705 | €34,040 | +€4,335 | +14.6% |
| Trade receivables | 40 | €22,630 | €32,424 | +€9,794 | +43.3% |
| Other amounts receivable | 41 | €7,075 | €1,617 | -€5,459 | -77.2% |
| Cash at bank and in hand | 54/58 | €61,374 | €83,410 | +€22,036 | +35.9% |
| Deferred charges and accrued income | 490/1 | €1,383 | €1,984 | +€600 | +43.4% |
| Total equity and liabilities | 10/49 | €278,223 | €277,626 | -€597 | -0.2% |
| Equity | 10/15 | €260,533 | €265,748 | +€5,215 | +2.0% |
| Contributions | 10/11 | €150,735 | €150,735 | = | 0.0% |
| Capital | 10 | €150,735 | €150,735 | = | 0.0% |
| Issued capital | 100 | €150,735 | €150,735 | = | 0.0% |
| Revaluation surpluses | 12 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €106,583 | €108,815 | +€2,233 | +2.1% |
| Non-distributable reserves | 130/1 | €7,958 | €7,958 | = | 0.0% |
| Legal reserve | 130 | €7,958 | €7,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €474 | - | -€474 | |
| Distributable reserves | 133 | €98,151 | €100,857 | +€2,707 | +2.8% |
| Profit (loss) carried forward | 14 | -€2,982 | - | +€2,982 | |
| Provisions and deferred taxes | 16 | €237 | - | -€237 | |
| Deferred taxes | 168 | €237 | - | -€237 | |
| Amounts payable | 17/49 | €17,453 | €11,878 | -€5,575 | -31.9% |
| Amounts payable within one year | 42/48 | €17,453 | €11,878 | -€5,575 | -31.9% |
| Trade debts | 44 | €1,450 | €1,905 | +€455 | +31.4% |
| Suppliers | 440/4 | €1,450 | €1,905 | +€455 | +31.4% |
| Taxes, remuneration and social security | 45 | €13,000 | €6,970 | -€6,030 | -46.4% |
| Taxes | 450/3 | €9,136 | €3,300 | -€5,836 | -63.9% |
| Remuneration and social security | 454/9 | €3,864 | €3,670 | -€195 | -5.0% |
| Other amounts payable | 47/48 | €3,003 | €3,003 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €9,570 | €9,855 | +€285 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,590 | €15,788 | -€802 | -4.8% |
| Other operating charges | 640/8 | €4,043 | €4,314 | +€271 | +6.7% |
| Gross operating margin | 9900 | €24,141 | €35,642 | +€11,501 | +47.6% |
| Operating profit (loss) | 9901 | -€6,062 | €5,685 | +€11,747 | |
| Financial income | 75/76B | €1,112 | €965 | -€147 | -13.2% |
| Recurring financial income | 75 | €1,112 | €965 | -€147 | -13.2% |
| Financial charges | 65/66B | €362 | €724 | +€362 | +99.9% |
| Recurring financial charges | 65 | €362 | €724 | +€362 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,312 | €5,926 | +€11,238 | |
| Transfer from deferred taxes | 780 | €776 | €237 | -€539 | -69.5% |
| Income taxes | 67/77 | - | €948 | +€948 | |
| Profit (loss) for the period | 9904 | -€4,536 | €5,215 | +€9,751 | |
| Transfer from tax-exempt reserves | 789 | €1,554 | €474 | -€1,080 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,982 | €5,689 | +€8,672 |
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.