STUDIO DAIE: what changed
STUDIO DAIE
Largest movements
- Cash -€84,720
down €84,720 (-89.9%), from €94,242 to €9,522
mainly Tax, wage and social debts (-€40,653) and Other debts (-€34,165)
- Receivables within one year +€7,040
up €7,040 (+225%), from €3,129 to €10,169
of which Other amounts receivable: +€9,167
- Tangible fixed assets -€2,502
down €2,502 (-40.4%), from €6,200 to €3,698
- Tax, wage and social debts -€40,653
no longer reported in 2025 (was €40,653)
- Other debts -€34,165
down €34,165 (-92.9%), from €36,758 to €2,592
- Profit (loss) carried forward -€4,138
down €4,138 (-19.2%), from €21,541 to €17,403
- Trade debts -€1,517
down €1,517 (-87.1%), from €1,741 to €224
- Gross operating margin -€42,459
down €42,459 (-99.3%), from €42,764 to €305
- Taxes -€8,080
down €8,080 (-85.6%), from €9,442 to €1,362
- Depreciation +€1,503
up €1,503 (+116%), from €1,299 to €2,802
- Other operating charges -€611
down €611 (-62.2%), from €981 to €370
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,396 | €23,914 | -€80,482 | -77.1% |
| Formation expenses | 20 | €824 | €525 | -€300 | -36.4% |
| Fixed assets | 21/28 | €6,200 | €3,698 | -€2,502 | -40.4% |
| Tangible fixed assets | 22/27 | €6,200 | €3,698 | -€2,502 | -40.4% |
| Furniture and vehicles | 24 | €6,200 | €3,698 | -€2,502 | -40.4% |
| Current assets | 29/58 | €97,371 | €19,691 | -€77,680 | -79.8% |
| Amounts receivable within one year | 40/41 | €3,129 | €10,169 | +€7,040 | +225% |
| Trade receivables | 40 | €2,570 | €444 | -€2,127 | -82.7% |
| Other amounts receivable | 41 | €558 | €9,725 | +€9,167 | +1,642% |
| Cash at bank and in hand | 54/58 | €94,242 | €9,522 | -€84,720 | -89.9% |
| Total equity and liabilities | 10/49 | €104,396 | €23,914 | -€80,482 | -77.1% |
| Equity | 10/15 | €23,541 | €19,403 | -€4,138 | -17.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,541 | €17,403 | -€4,138 | -19.2% |
| Amounts payable | 17/49 | €80,855 | €4,511 | -€76,344 | -94.4% |
| Amounts payable within one year | 42/48 | €80,855 | €4,511 | -€76,344 | -94.4% |
| Current portion of amounts payable after more than one year | 42 | €1,703 | €1,695 | -€8 | -0.5% |
| Trade debts | 44 | €1,741 | €224 | -€1,517 | -87.1% |
| Suppliers | 440/4 | €1,741 | €224 | -€1,517 | -87.1% |
| Taxes, remuneration and social security | 45 | €40,653 | - | -€40,653 | |
| Taxes | 450/3 | €40,653 | - | -€40,653 | |
| Other amounts payable | 47/48 | €36,758 | €2,592 | -€34,165 | -92.9% |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,299 | €2,802 | +€1,503 | +116% |
| Other operating charges | 640/8 | €981 | €370 | -€611 | -62.2% |
| Gross operating margin | 9900 | €42,764 | €305 | -€42,459 | -99.3% |
| Operating profit (loss) | 9901 | €40,324 | -€2,867 | -€43,191 | |
| Financial income | 75/76B | €333 | €530 | +€197 | +59.1% |
| Recurring financial income | 75 | €333 | €530 | +€197 | +59.1% |
| Financial charges | 65/66B | €600 | €439 | -€162 | -26.9% |
| Recurring financial charges | 65 | €600 | €439 | -€162 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €40,057 | -€2,776 | -€42,833 | |
| Income taxes | 67/77 | €9,442 | €1,362 | -€8,080 | -85.6% |
| Profit (loss) for the period | 9904 | €30,615 | -€4,138 | -€34,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,615 | -€4,138 | -€34,753 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.