STUDIO DISFRUTA: 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 DISFRUTA
Largest movements
- Tangible fixed assets -€42,074
down €42,074 (-3.7%), from €1.1m to €1.1m
of which Land and buildings: -€51,682
- Cash +€21,215
up €21,215 (+270.7%), from €7,836 to €29,052
mainly Depreciation (+€62,899) and Net result for the year (+€9,478)
- Debts after one year -€40,722
down €40,722 (-3.9%), from €1.0m to €1.0m
- Gross operating margin +€75,937
up €75,937 (+213.9%), from €35,505 to €111,442
- Depreciation +€35,335
up €35,335 (+128.2%), from €27,563 to €62,899
- Financial charges +€24,087
up €24,087 (+286.7%), from €8,401 to €32,489
- Taxes +€3,006
new in 2025: €3,006
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 | €1,169,558 | €1,142,072 | -€27,486 | -2.4% |
| Fixed assets | 21/28 | €1,145,025 | €1,102,951 | -€42,074 | -3.7% |
| Tangible fixed assets | 22/27 | €1,145,025 | €1,102,951 | -€42,074 | -3.7% |
| Land and buildings | 22 | €1,102,426 | €1,050,743 | -€51,682 | -4.7% |
| Plant, machinery and equipment | 23 | €16,786 | €14,809 | -€1,977 | -11.8% |
| Furniture and vehicles | 24 | €25,813 | €37,398 | +€11,585 | +44.9% |
| Current assets | 29/58 | €24,533 | €39,121 | +€14,589 | +59.5% |
| Amounts receivable within one year | 40/41 | €16,697 | €10,070 | -€6,627 | -39.7% |
| Trade receivables | 40 | €2,273 | €7,022 | +€4,749 | +208.9% |
| Other amounts receivable | 41 | €14,423 | €3,048 | -€11,375 | -78.9% |
| Cash at bank and in hand | 54/58 | €7,836 | €29,052 | +€21,215 | +270.7% |
| Total equity and liabilities | 10/49 | €1,169,558 | €1,142,072 | -€27,486 | -2.4% |
| Equity | 10/15 | €21,333 | €30,811 | +€9,478 | +44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,833 | €25,311 | +€9,478 | +59.9% |
| Amounts payable | 17/49 | €1,148,225 | €1,111,261 | -€36,964 | -3.2% |
| Amounts payable after more than one year | 17 | €1,045,855 | €1,005,133 | -€40,722 | -3.9% |
| Financial debts | 170/4 | €1,045,855 | €1,005,133 | -€40,722 | -3.9% |
| Amounts payable within one year | 42/48 | €101,232 | €100,248 | -€984 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €42,801 | €41,556 | -€1,246 | -2.9% |
| Trade debts | 44 | - | €5,789 | +€5,789 | |
| Suppliers | 440/4 | - | €5,789 | +€5,789 | |
| Taxes, remuneration and social security | 45 | €917 | - | -€917 | |
| Taxes | 450/3 | €917 | - | -€917 | |
| Other amounts payable | 47/48 | €57,514 | €52,903 | -€4,611 | -8.0% |
| Accrued charges and deferred income | 492/3 | €1,138 | €5,880 | +€4,742 | +416.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,563 | €62,899 | +€35,335 | +128.2% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | - | €3,066 | +€3,066 | |
| Gross operating margin | 9900 | €35,505 | €111,442 | +€75,937 | +213.9% |
| Operating profit (loss) | 9901 | €7,449 | €44,972 | +€37,523 | +503.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,401 | €32,489 | +€24,087 | +286.7% |
| Recurring financial charges | 65 | €8,401 | €32,489 | +€24,087 | +286.7% |
| Profit (loss) for the period before taxes | 9903 | -€953 | €12,484 | +€13,436 | |
| Income taxes | 67/77 | - | €3,006 | +€3,006 | |
| Profit (loss) for the period | 9904 | -€953 | €9,478 | +€10,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€953 | €9,478 | +€10,430 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.