studio DOPE: what changed
Two fiscal 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 DOPE
Largest movements
- Tangible fixed assets -€31,141
down €31,141 (-22.3%), from €139,347 to €108,206
of which Furniture and vehicles: -€18,861
- Receivables within one year +€24,314
up €24,314 (+386.9%), from €6,284 to €30,598
of which Trade receivables: +€30,598
- Cash -€3,595
down €3,595 (-47.5%), from €7,568 to €3,973
mainly Debts after one year (-€31,787) and Receivables within one year (-€24,314)
- Debts after one year -€31,787
down €31,787 (-36.4%), from €87,279 to €55,491
- Trade debts +€19,346
up €19,346 (+42.0%), from €46,019 to €65,365
- Profit (loss) carried forward -€8,473
down €8,473 (-14.0%), from -€60,739 to -€69,213
- Other debts +€7,063
up €7,063, from €0 to €7,063
- Tax, wage and social debts +€2,283
new in 2025: €2,283
- Gross operating margin +€37,209
up €37,209 (+405.5%), from €9,176 to €46,385
- Depreciation -€8,011
down €8,011 (-17.2%), from €46,545 to €38,533
- Financial income -€2,481
down €2,481 (-99.1%), from €2,504 to €22
- Financial charges +€1,938
up €1,938 (+51.2%), from €3,784 to €5,722
- Other operating charges +€1,902
up €1,902 (+21.8%), from €8,723 to €10,625
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 | €153,271 | €142,777 | -€10,494 | -6.8% |
| Fixed assets | 21/28 | €139,419 | €108,206 | -€31,212 | -22.4% |
| Intangible fixed assets | 21 | €72 | - | -€72 | |
| Tangible fixed assets | 22/27 | €139,347 | €108,206 | -€31,141 | -22.3% |
| Plant, machinery and equipment | 23 | €6,206 | €955 | -€5,252 | -84.6% |
| Furniture and vehicles | 24 | €73,891 | €55,030 | -€18,861 | -25.5% |
| Other tangible fixed assets | 26 | €59,249 | €52,222 | -€7,027 | -11.9% |
| Current assets | 29/58 | €13,853 | €34,571 | +€20,718 | +149.6% |
| Amounts receivable within one year | 40/41 | €6,284 | €30,598 | +€24,314 | +386.9% |
| Trade receivables | 40 | - | €30,598 | +€30,598 | |
| Other amounts receivable | 41 | €6,284 | - | -€6,284 | |
| Cash at bank and in hand | 54/58 | €7,568 | €3,973 | -€3,595 | -47.5% |
| Total equity and liabilities | 10/49 | €153,271 | €142,777 | -€10,494 | -6.8% |
| Equity | 10/15 | -€10,739 | -€19,213 | -€8,473 | -78.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,739 | -€69,213 | -€8,473 | -14.0% |
| Amounts payable | 17/49 | €164,010 | €161,990 | -€2,021 | -1.2% |
| Amounts payable after more than one year | 17 | €87,279 | €55,491 | -€31,787 | -36.4% |
| Financial debts | 170/4 | €87,279 | €55,491 | -€31,787 | -36.4% |
| Amounts payable within one year | 42/48 | €76,732 | €106,498 | +€29,767 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €30,713 | €31,787 | +€1,075 | +3.5% |
| Trade debts | 44 | €46,019 | €65,365 | +€19,346 | +42.0% |
| Suppliers | 440/4 | €46,019 | €65,365 | +€19,346 | +42.0% |
| Taxes, remuneration and social security | 45 | - | €2,283 | +€2,283 | |
| Taxes | 450/3 | - | €2,283 | +€2,283 | |
| Other amounts payable | 47/48 | €0 | €7,063 | +€7,063 | |
| Remuneration, social security and pensions | 62 | €231 | - | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,545 | €38,533 | -€8,011 | -17.2% |
| Other operating charges | 640/8 | €8,723 | €10,625 | +€1,902 | +21.8% |
| Gross operating margin | 9900 | €9,176 | €46,385 | +€37,209 | +405.5% |
| Operating profit (loss) | 9901 | -€46,323 | -€2,774 | +€43,549 | +94.0% |
| Financial income | 75/76B | €2,504 | €22 | -€2,481 | -99.1% |
| Recurring financial income | 75 | €2,504 | €22 | -€2,481 | -99.1% |
| Financial charges | 65/66B | €3,784 | €5,722 | +€1,938 | +51.2% |
| Recurring financial charges | 65 | €3,784 | €5,722 | +€1,938 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | -€47,603 | -€8,473 | +€39,130 | +82.2% |
| Profit (loss) for the period | 9904 | -€47,603 | -€8,473 | +€39,130 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,603 | -€8,473 | +€39,130 | +82.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.