STUDIO - DISC: 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 - DISC
Largest movements
- Cash +€2,722
up €2,722 (+179.5%), from €1,516 to €4,238
mainly Other debts (+€14,340)
- Receivables within one year +€2,369
new in 2025: €2,369
- Other debts +€14,340
up €14,340 (+46.5%), from €30,829 to €45,168
- Trade debts -€5,804
down €5,804 (-73.9%), from €7,850 to €2,046
- Profit (loss) carried forward -€3,445
down €3,445 (-1.6%), from -€211,731 to -€215,176
- Gross operating margin +€3,756
up €3,756 (+91.3%), from -€4,113 to -€357
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.
Cash bridge derived
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 | €1,516 | €6,607 | +€5,091 | +335.8% |
| Current assets | 29/58 | €1,516 | €6,607 | +€5,091 | +335.8% |
| Amounts receivable within one year | 40/41 | - | €2,369 | +€2,369 | |
| Other amounts receivable | 41 | - | €2,369 | +€2,369 | |
| Cash at bank and in hand | 54/58 | €1,516 | €4,238 | +€2,722 | +179.5% |
| Total equity and liabilities | 10/49 | €1,516 | €6,607 | +€5,091 | +335.8% |
| Equity | 10/15 | -€37,163 | -€40,608 | -€3,445 | -9.3% |
| Contributions | 10/11 | €151,381 | €151,381 | = | 0.0% |
| Capital | 10 | €151,381 | €151,381 | = | 0.0% |
| Issued capital | 100 | €151,381 | €151,381 | = | 0.0% |
| Reserves | 13 | €23,187 | €23,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Legal reserve | 130 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €18,849 | €18,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,731 | -€215,176 | -€3,445 | -1.6% |
| Amounts payable | 17/49 | €38,679 | €47,214 | +€8,535 | +22.1% |
| Amounts payable within one year | 42/48 | €38,679 | €47,214 | +€8,535 | +22.1% |
| Trade debts | 44 | €7,850 | €2,046 | -€5,804 | -73.9% |
| Suppliers | 440/4 | €7,850 | €2,046 | -€5,804 | -73.9% |
| Other amounts payable | 47/48 | €30,829 | €45,168 | +€14,340 | +46.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,328 | €2,369 | +€40 | +1.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,113 | -€357 | +€3,756 | +91.3% |
| Operating profit (loss) | 9901 | -€4,500 | -€757 | +€3,743 | +83.2% |
| Financial charges | 65/66B | €2,647 | €2,688 | +€41 | +1.5% |
| Recurring financial charges | 65 | €2,647 | €2,688 | +€41 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,147 | -€3,445 | +€3,702 | +51.8% |
| Profit (loss) for the period | 9904 | -€7,147 | -€3,445 | +€3,702 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,147 | -€3,445 | +€3,702 | +51.8% |
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 10 October 2026 via checked.be.