STUDIO DANCELIGHT: 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 DANCELIGHT
Largest movements
- Tangible fixed assets +€221,333
up €221,333 (+48.9%), from €452,896 to €674,230
of which Land and buildings: +€141,859
- Receivables within one year -€37,283
down €37,283 (-34.2%), from €109,059 to €71,776
of which Trade receivables: -€30,218
- Cash -€32,757
down €32,757 (-34.0%), from €96,218 to €63,461
mainly Investment in fixed assets (net) (-€293,989) and Other debts (-€8,069)
- Debts after one year +€90,945
up €90,945 (+24.4%), from €373,273 to €464,218
- Profit (loss) carried forward +€33,808
up €33,808, from -€7,891 to €25,917
- Current portion of long-term debt +€18,298
up €18,298 (+43.9%), from €41,659 to €59,957
- Trade debts +€11,367
up €11,367 (+21.4%), from €53,239 to €64,606
- Gross operating margin +€26,506
up €26,506 (+21.3%), from €124,527 to €151,033
- Depreciation +€25,482
up €25,482 (+54.0%), from €47,173 to €72,655
- Write-downs +€23,195
new in 2025: €23,195
- Financial charges +€9,576
up €9,576 (+106%), from €9,044 to €18,620
- Other operating charges -€2,315
down €2,315 (-43.2%), from €5,361 to €3,047
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 | €660,588 | €812,632 | +€152,044 | +23.0% |
| Fixed assets | 21/28 | €452,896 | €674,230 | +€221,333 | +48.9% |
| Tangible fixed assets | 22/27 | €452,896 | €674,230 | +€221,333 | +48.9% |
| Land and buildings | 22 | €339,828 | €481,687 | +€141,859 | +41.7% |
| Plant, machinery and equipment | 23 | €74,137 | €66,962 | -€7,174 | -9.7% |
| Furniture and vehicles | 24 | €18,835 | €110,811 | +€91,976 | +488% |
| Leasing and similar rights | 25 | €20,096 | €14,770 | -€5,327 | -26.5% |
| Current assets | 29/58 | €207,692 | €138,402 | -€69,290 | -33.4% |
| Amounts receivable within one year | 40/41 | €109,059 | €71,776 | -€37,283 | -34.2% |
| Trade receivables | 40 | €78,964 | €48,746 | -€30,218 | -38.3% |
| Other amounts receivable | 41 | €30,095 | €23,030 | -€7,065 | -23.5% |
| Cash at bank and in hand | 54/58 | €96,218 | €63,461 | -€32,757 | -34.0% |
| Deferred charges and accrued income | 490/1 | €2,414 | €3,165 | +€751 | +31.1% |
| Total equity and liabilities | 10/49 | €660,588 | €812,632 | +€152,044 | +23.0% |
| Equity | 10/15 | €23,556 | €57,364 | +€33,808 | +144% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,847 | €12,847 | = | 0.0% |
| Tax-exempt reserves | 132 | €108 | €108 | = | 0.0% |
| Distributable reserves | 133 | €12,739 | €12,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,891 | €25,917 | +€33,808 | |
| Amounts payable | 17/49 | €637,032 | €755,268 | +€118,236 | +18.6% |
| Amounts payable after more than one year | 17 | €373,273 | €464,218 | +€90,945 | +24.4% |
| Financial debts | 170/4 | €373,273 | €464,218 | +€90,945 | +24.4% |
| Amounts payable within one year | 42/48 | €261,150 | €287,906 | +€26,756 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €41,659 | €59,957 | +€18,298 | +43.9% |
| Trade debts | 44 | €53,239 | €64,606 | +€11,367 | +21.4% |
| Suppliers | 440/4 | €53,239 | €64,606 | +€11,367 | +21.4% |
| Taxes, remuneration and social security | 45 | €876 | €6,035 | +€5,159 | +589% |
| Taxes | 450/3 | €876 | €6,035 | +€5,159 | +589% |
| Other amounts payable | 47/48 | €165,375 | €157,307 | -€8,069 | -4.9% |
| Accrued charges and deferred income | 492/3 | €2,609 | €3,144 | +€535 | +20.5% |
| Non-recurring operating income | 76A | €2,650 | €0 | -€2,650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,173 | €72,655 | +€25,482 | +54.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,195 | +€23,195 | |
| Other operating charges | 640/8 | €5,361 | €3,047 | -€2,315 | -43.2% |
| Gross operating margin | 9900 | €124,527 | €151,033 | +€26,506 | +21.3% |
| Operating profit (loss) | 9901 | €71,993 | €52,136 | -€19,857 | -27.6% |
| Financial income | 75/76B | €249 | €292 | +€43 | +17.1% |
| Recurring financial income | 75 | €249 | €292 | +€43 | +17.1% |
| Financial charges | 65/66B | €9,044 | €18,620 | +€9,576 | +106% |
| Recurring financial charges | 65 | €9,044 | €18,620 | +€9,576 | +106% |
| Profit (loss) for the period before taxes | 9903 | €63,198 | €33,808 | -€29,390 | -46.5% |
| Profit (loss) for the period | 9904 | €63,198 | €33,808 | -€29,390 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,198 | €33,808 | -€29,390 | -46.5% |
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 21 October 2026 via checked.be.