STUDIO DYNAMIC: 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 DYNAMIC
Largest movements
- Cash -€7,732
down €7,732 (-21.9%), from €35,351 to €27,619
mainly Investment in fixed assets (net) (-€10,453) and Advances received (-€4,653)
- Receivables within one year -€3,846
no longer reported in 2025 (was €3,846)
- Tangible fixed assets +€1,344
up €1,344 (+13.4%), from €10,039 to €11,383
of which Furniture and vehicles: +€8,734
- Stocks and contracts +€1,248
up €1,248 (+31.7%), from €3,930 to €5,177
- Advances received -€4,653
no longer reported in 2025 (was €4,653)
- Profit (loss) carried forward -€4,179
down €4,179 (-32.6%), from €12,817 to €8,639
- Debts after one year -€3,452
no longer reported in 2025 (was €3,452)
- Tax, wage and social debts +€2,138
up €2,138 (+73.2%), from €2,921 to €5,059
of which Taxes: +€4,008
- Trade debts +€1,164
up €1,164 (+19.1%), from €6,108 to €7,272
- Staff costs +€13,241
up €13,241 (+25.1%), from €52,784 to €66,025
- Gross operating margin -€5,753
down €5,753 (-7.1%), from €80,515 to €74,762
- Depreciation +€1,623
up €1,623 (+21.7%), from €7,486 to €9,109
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 | €58,015 | €49,045 | -€8,970 | -15.5% |
| Fixed assets | 21/28 | €14,089 | €15,433 | +€1,344 | +9.5% |
| Tangible fixed assets | 22/27 | €10,039 | €11,383 | +€1,344 | +13.4% |
| Land and buildings | 22 | €887 | €592 | -€296 | -33.3% |
| Plant, machinery and equipment | 23 | €1,610 | €1,123 | -€487 | -30.3% |
| Furniture and vehicles | 24 | €767 | €9,500 | +€8,734 | +1,139% |
| Other tangible fixed assets | 26 | €6,774 | €168 | -€6,606 | -97.5% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €43,926 | €33,612 | -€10,314 | -23.5% |
| Stocks and contracts in progress | 3 | €3,930 | €5,177 | +€1,248 | +31.7% |
| Stocks | 30/36 | €3,930 | €5,177 | +€1,248 | +31.7% |
| Amounts receivable within one year | 40/41 | €3,846 | - | -€3,846 | |
| Trade receivables | 40 | €3,846 | - | -€3,846 | |
| Cash at bank and in hand | 54/58 | €35,351 | €27,619 | -€7,732 | -21.9% |
| Deferred charges and accrued income | 490/1 | €800 | €816 | +€16 | +2.0% |
| Total equity and liabilities | 10/49 | €58,015 | €49,045 | -€8,970 | -15.5% |
| Equity | 10/15 | €19,022 | €14,844 | -€4,179 | -22.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,817 | €8,639 | -€4,179 | -32.6% |
| Amounts payable | 17/49 | €38,993 | €34,202 | -€4,791 | -12.3% |
| Amounts payable after more than one year | 17 | €3,452 | - | -€3,452 | |
| Financial debts | 170/4 | €3,452 | - | -€3,452 | |
| Amounts payable within one year | 42/48 | €35,540 | €34,202 | -€1,339 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €3,343 | €3,452 | +€109 | +3.3% |
| Trade debts | 44 | €6,108 | €7,272 | +€1,164 | +19.1% |
| Suppliers | 440/4 | €6,108 | €7,272 | +€1,164 | +19.1% |
| Advances received on contracts in progress | 46 | €4,653 | - | -€4,653 | |
| Taxes, remuneration and social security | 45 | €2,921 | €5,059 | +€2,138 | +73.2% |
| Taxes | 450/3 | €1,051 | €5,059 | +€4,008 | +381% |
| Remuneration and social security | 454/9 | €1,870 | - | -€1,870 | |
| Other amounts payable | 47/48 | €18,514 | €18,418 | -€96 | -0.5% |
| Remuneration, social security and pensions | 62 | €52,784 | €66,025 | +€13,241 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,486 | €9,109 | +€1,623 | +21.7% |
| Other operating charges | 640/8 | €3,287 | €3,277 | -€10 | -0.3% |
| Gross operating margin | 9900 | €80,515 | €74,762 | -€5,753 | -7.1% |
| Operating profit (loss) | 9901 | €16,958 | -€3,649 | -€20,607 | |
| Financial income | 75/76B | €67 | €174 | +€107 | +160% |
| Recurring financial income | 75 | €67 | €174 | +€107 | +160% |
| Financial charges | 65/66B | €747 | €471 | -€276 | -37.0% |
| Recurring financial charges | 65 | €747 | €471 | -€276 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €16,278 | -€3,946 | -€20,224 | |
| Income taxes | 67/77 | €226 | €233 | +€7 | +3.0% |
| Profit (loss) for the period | 9904 | €16,052 | -€4,179 | -€20,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,052 | -€4,179 | -€20,230 |
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 13 October 2026 via checked.be.