Studio Detail: what changed
Studio Detail
Largest movements
- Receivables within one year +€55,325
up €55,325 (+222%), from €24,974 to €80,299
of which Trade receivables: +€55,935
- Cash +€7,553
up €7,553 (+87.9%), from €8,591 to €16,144
mainly Trade debts (+€45,581) and Net result for the year (+€21,805)
- Tangible fixed assets +€5,657
up €5,657 (+139%), from €4,084 to €9,741
of which Furniture and vehicles: +€6,018
- Intangible fixed assets -€2,996
down €2,996 (-100%), from €2,996 to €0
- Trade debts +€45,581
up €45,581 (+386%), from €11,796 to €57,376
- Profit (loss) carried forward +€12,622
up €12,622, from -€12,622 to €0
- Reserves +€9,183
up €9,183 (+349%), from €2,633 to €11,816
- Other debts +€7,048
up €7,048 (+431%), from €1,633 to €8,681
- Tax, wage and social debts -€4,948
down €4,948 (-24.9%), from €19,865 to €14,917
of which Taxes: -€5,112
- Gross operating margin +€33,180
up €33,180 (+143%), from €23,185 to €56,366
- Write-downs -€4,500
down €4,500, from €0 to -€4,500
- Taxes +€4,302
up €4,302 (+1,640%), from €262 to €4,564
- Staff costs -€881
down €881 (-3.4%), from €25,668 to €24,787
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 | €46,766 | €113,004 | +€66,238 | +142% |
| Fixed assets | 21/28 | €7,080 | €9,741 | +€2,661 | +37.6% |
| Intangible fixed assets | 21 | €2,996 | €0 | -€2,996 | -100% |
| Tangible fixed assets | 22/27 | €4,084 | €9,741 | +€5,657 | +139% |
| Plant, machinery and equipment | 23 | €4,084 | €3,723 | -€361 | -8.8% |
| Furniture and vehicles | 24 | - | €6,018 | +€6,018 | |
| Current assets | 29/58 | €39,686 | €103,263 | +€63,577 | +160% |
| Amounts receivable within one year | 40/41 | €24,974 | €80,299 | +€55,325 | +222% |
| Trade receivables | 40 | €24,314 | €80,249 | +€55,935 | +230% |
| Other amounts receivable | 41 | €660 | €50 | -€610 | -92.4% |
| Cash at bank and in hand | 54/58 | €8,591 | €16,144 | +€7,553 | +87.9% |
| Deferred charges and accrued income | 490/1 | €6,120 | €6,819 | +€699 | +11.4% |
| Total equity and liabilities | 10/49 | €46,766 | €113,004 | +€66,238 | +142% |
| Equity | 10/15 | -€4,988 | €16,816 | +€21,805 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,633 | €11,816 | +€9,183 | +349% |
| Distributable reserves | 133 | €2,633 | €11,816 | +€9,183 | +349% |
| Profit (loss) carried forward | 14 | -€12,622 | €0 | +€12,622 | |
| Amounts payable | 17/49 | €51,755 | €96,188 | +€44,433 | +85.9% |
| Amounts payable after more than one year | 17 | €13,610 | €9,663 | -€3,948 | -29.0% |
| Financial debts | 170/4 | €13,610 | €9,663 | -€3,948 | -29.0% |
| Amounts payable within one year | 42/48 | €37,705 | €85,565 | +€47,860 | +127% |
| Current portion of amounts payable after more than one year | 42 | €4,411 | €4,590 | +€180 | +4.1% |
| Trade debts | 44 | €11,796 | €57,376 | +€45,581 | +386% |
| Suppliers | 440/4 | €11,796 | €57,376 | +€45,581 | +386% |
| Taxes, remuneration and social security | 45 | €19,865 | €14,917 | -€4,948 | -24.9% |
| Taxes | 450/3 | €14,313 | €9,201 | -€5,112 | -35.7% |
| Remuneration and social security | 454/9 | €5,552 | €5,716 | +€164 | +3.0% |
| Other amounts payable | 47/48 | €1,633 | €8,681 | +€7,048 | +431% |
| Accrued charges and deferred income | 492/3 | €439 | €960 | +€521 | +119% |
| Remuneration, social security and pensions | 62 | €25,668 | €24,787 | -€881 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,129 | €5,339 | +€210 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€4,500 | -€4,500 | |
| Other operating charges | 640/8 | €1,400 | €1,121 | -€279 | -20.0% |
| Gross operating margin | 9900 | €23,185 | €56,366 | +€33,180 | +143% |
| Operating profit (loss) | 9901 | -€9,012 | €29,618 | +€38,631 | |
| Financial income | 75/76B | €58 | €0 | -€58 | -100% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100% |
| Financial charges | 65/66B | €3,405 | €3,249 | -€156 | -4.6% |
| Recurring financial charges | 65 | €3,405 | €3,249 | -€156 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,359 | €26,369 | +€38,728 | |
| Income taxes | 67/77 | €262 | €4,564 | +€4,302 | +1,640% |
| Profit (loss) for the period | 9904 | -€12,622 | €21,805 | +€34,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,622 | €21,805 | +€34,426 |
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 5 November 2026 via checked.be.