Studio Dekeijzer: 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 Dekeijzer
Largest movements
- Cash +€42,808
up €42,808 (+52.2%), from €82,082 to €124,890
mainly Net result for the year (+€92,528) and Tax, wage and social debts (+€33,608)
- Receivables within one year +€34,378
up €34,378 (+69.0%), from €49,856 to €84,234
of which Other amounts receivable: +€42,125
- Tangible fixed assets +€15,700
up €15,700 (+6.5%), from €240,955 to €256,656
of which Land and buildings: +€18,120
- Reserves +€92,528
up €92,528 (+30.4%), from €304,414 to €396,942
- Tax, wage and social debts +€33,608
up €33,608 (+224%), from €15,030 to €48,638
- Trade debts -€32,195
down €32,195 (-79.5%), from €40,508 to €8,313
- Gross operating margin +€104,233
up €104,233 (+151%), from €68,967 to €173,200
- Taxes +€32,607
up €32,607 (+398%), from €8,185 to €40,792
- Staff costs -€11,866
down €11,866 (-34.9%), from €33,997 to €22,131
- Depreciation +€6,229
up €6,229 (+58.0%), from €10,734 to €16,963
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 | €378,576 | €472,485 | +€93,909 | +24.8% |
| Fixed assets | 21/28 | €241,205 | €256,906 | +€15,700 | +6.5% |
| Tangible fixed assets | 22/27 | €240,955 | €256,656 | +€15,700 | +6.5% |
| Land and buildings | 22 | €234,427 | €252,547 | +€18,120 | +7.7% |
| Furniture and vehicles | 24 | €6,528 | €4,109 | -€2,419 | -37.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €137,371 | €215,580 | +€78,209 | +56.9% |
| Amounts receivable within one year | 40/41 | €49,856 | €84,234 | +€34,378 | +69.0% |
| Trade receivables | 40 | €25,561 | €17,814 | -€7,747 | -30.3% |
| Other amounts receivable | 41 | €24,295 | €66,420 | +€42,125 | +173% |
| Cash at bank and in hand | 54/58 | €82,082 | €124,890 | +€42,808 | +52.2% |
| Deferred charges and accrued income | 490/1 | €5,432 | €6,455 | +€1,023 | +18.8% |
| Total equity and liabilities | 10/49 | €378,576 | €472,485 | +€93,909 | +24.8% |
| Equity | 10/15 | €323,006 | €415,534 | +€92,528 | +28.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €304,414 | €396,942 | +€92,528 | +30.4% |
| Distributable reserves | 133 | €304,414 | €396,942 | +€92,528 | +30.4% |
| Amounts payable | 17/49 | €55,569 | €56,951 | +€1,382 | +2.5% |
| Amounts payable within one year | 42/48 | €55,538 | €56,951 | +€1,413 | +2.5% |
| Trade debts | 44 | €40,508 | €8,313 | -€32,195 | -79.5% |
| Suppliers | 440/4 | €40,508 | €8,313 | -€32,195 | -79.5% |
| Taxes, remuneration and social security | 45 | €15,030 | €48,638 | +€33,608 | +224% |
| Taxes | 450/3 | €15,030 | €48,638 | +€33,608 | +224% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100% |
| Remuneration, social security and pensions | 62 | €33,997 | €22,131 | -€11,866 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,734 | €16,963 | +€6,229 | +58.0% |
| Other operating charges | 640/8 | €457 | €471 | +€15 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,967 | €173,200 | +€104,233 | +151% |
| Operating profit (loss) | 9901 | €23,779 | €133,634 | +€109,855 | +462% |
| Financial income | 75/76B | €1,042 | €6 | -€1,036 | -99.4% |
| Recurring financial income | 75 | €1,042 | €6 | -€1,036 | -99.4% |
| Financial charges | 65/66B | €334 | €321 | -€13 | -3.9% |
| Recurring financial charges | 65 | €334 | €321 | -€13 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €24,487 | €133,320 | +€108,832 | +444% |
| Income taxes | 67/77 | €8,185 | €40,792 | +€32,607 | +398% |
| Profit (loss) for the period | 9904 | €16,303 | €92,528 | +€76,225 | +468% |
| Profit (loss) for the period to be appropriated | 9905 | €16,303 | €92,528 | +€76,225 | +468% |
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 14 October 2026 via checked.be.