Studio DrieDay: 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 DrieDay
Largest movements
- Receivables within one year -€3,485
down €3,485 (-43.5%), from €8,013 to €4,528
of which Trade receivables: -€5,366
- Cash -€2,066
down €2,066 (-15.2%), from €13,627 to €11,561
mainly Net result for the year (-€33,450) and Other debts (-€6,171)
- Financial fixed assets +€1,760
new in 2025: €1,760
- Tangible fixed assets +€915
up €915 (+5.3%), from €17,434 to €18,350
of which Furniture and vehicles: +€6,795
- Profit (loss) carried forward -€33,450
down €33,450 (-15,919%), from -€210 to -€33,660
- Debts after one year +€25,002
new in 2025: €25,002
- Trade debts +€9,599
up €9,599 (+51.1%), from €18,770 to €28,369
- Other debts -€6,171
down €6,171 (-82.3%), from €7,500 to €1,329
- Advances received +€4,081
new in 2025: €4,081
- Gross operating margin -€21,539
down €21,539, from €3,963 to -€17,577
- Staff costs +€13,832
new in 2025: €13,832
- Depreciation -€1,339
down €1,339 (-35.7%), from €3,749 to €2,410
- Financial income +€987
up €987 (+259,668%), from €0 to €987
- Financial charges +€288
up €288 (+619%), from €47 to €335
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 | €39,074 | €36,199 | -€2,876 | -7.4% |
| Fixed assets | 21/28 | €17,434 | €20,110 | +€2,675 | +15.3% |
| Tangible fixed assets | 22/27 | €17,434 | €18,350 | +€915 | +5.3% |
| Plant, machinery and equipment | 23 | €17,434 | €11,555 | -€5,879 | -33.7% |
| Furniture and vehicles | 24 | - | €6,795 | +€6,795 | |
| Financial fixed assets | 28 | - | €1,760 | +€1,760 | |
| Current assets | 29/58 | €21,640 | €16,089 | -€5,551 | -25.7% |
| Amounts receivable within one year | 40/41 | €8,013 | €4,528 | -€3,485 | -43.5% |
| Trade receivables | 40 | €8,013 | €2,647 | -€5,366 | -67.0% |
| Other amounts receivable | 41 | - | €1,880 | +€1,880 | |
| Cash at bank and in hand | 54/58 | €13,627 | €11,561 | -€2,066 | -15.2% |
| Total equity and liabilities | 10/49 | €39,074 | €36,199 | -€2,876 | -7.4% |
| Equity | 10/15 | €9,390 | -€24,060 | -€33,450 | |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210 | -€33,660 | -€33,450 | -15,919% |
| Amounts payable | 17/49 | €29,684 | €60,259 | +€30,574 | +103% |
| Amounts payable after more than one year | 17 | - | €25,002 | +€25,002 | |
| Financial debts | 170/4 | - | €25,002 | +€25,002 | |
| Amounts payable within one year | 42/48 | €29,684 | €35,257 | +€5,573 | +18.8% |
| Trade debts | 44 | €18,770 | €28,369 | +€9,599 | +51.1% |
| Suppliers | 440/4 | €18,770 | €28,369 | +€9,599 | +51.1% |
| Advances received on contracts in progress | 46 | - | €4,081 | +€4,081 | |
| Taxes, remuneration and social security | 45 | €3,414 | €1,478 | -€1,937 | -56.7% |
| Taxes | 450/3 | €3,414 | €1,111 | -€2,303 | -67.5% |
| Remuneration and social security | 454/9 | - | €366 | +€366 | |
| Other amounts payable | 47/48 | €7,500 | €1,329 | -€6,171 | -82.3% |
| Remuneration, social security and pensions | 62 | - | €13,832 | +€13,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,749 | €2,410 | -€1,339 | -35.7% |
| Other operating charges | 640/8 | €303 | €283 | -€20 | -6.5% |
| Gross operating margin | 9900 | €3,963 | -€17,577 | -€21,539 | |
| Operating profit (loss) | 9901 | -€90 | -€34,102 | -€34,012 | -37,926% |
| Financial income | 75/76B | €0 | €987 | +€987 | +259,668% |
| Recurring financial income | 75 | €0 | €987 | +€987 | +259,668% |
| Financial charges | 65/66B | €47 | €335 | +€288 | +619% |
| Recurring financial charges | 65 | €47 | €335 | +€288 | +619% |
| Profit (loss) for the period before taxes | 9903 | -€136 | -€33,450 | -€33,314 | -24,515% |
| Income taxes | 67/77 | €74 | - | -€74 | |
| Profit (loss) for the period | 9904 | -€210 | -€33,450 | -€33,240 | -15,819% |
| Profit (loss) for the period to be appropriated | 9905 | -€210 | -€33,450 | -€33,240 | -15,819% |
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 24 October 2026 via checked.be.