Studio-ev: 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-ev
Largest movements
- Cash +€23,645
up €23,645 (+180%), from €13,127 to €36,772
mainly Net result for the year (+€22,620) and Tax, wage and social debts (+€7,938)
- Deferred charges and accrued income -€2,387
down €2,387 (-94.3%), from €2,531 to €144
- Tangible fixed assets -€545
down €545 (-38.7%), from €1,409 to €864
- Reserves +€22,620
new in 2025: €22,620
- Tax, wage and social debts +€7,938
up €7,938 (+2,548%), from €312 to €8,250
of which Taxes: +€7,938
- Other debts -€6,132
down €6,132 (-33.5%), from €18,301 to €12,169
- Trade debts -€3,706
down €3,706 (-91.9%), from €4,034 to €328
- Gross operating margin +€36,431
up €36,431 (+2,702%), from €1,349 to €37,779
- Taxes +€13,402
up €13,402 (+4,301%), from €312 to €13,713
- Other operating charges +€379
up €379 (+86.4%), from €439 to €818
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 | €25,419 | €46,139 | +€20,720 | +81.5% |
| Fixed assets | 21/28 | €1,409 | €864 | -€545 | -38.7% |
| Tangible fixed assets | 22/27 | €1,409 | €864 | -€545 | -38.7% |
| Furniture and vehicles | 24 | €1,409 | €864 | -€545 | -38.7% |
| Current assets | 29/58 | €24,011 | €45,276 | +€21,265 | +88.6% |
| Amounts receivable within one year | 40/41 | €8,353 | €8,360 | +€7 | +0.1% |
| Trade receivables | 40 | €7,444 | - | -€7,444 | |
| Other amounts receivable | 41 | €909 | €8,360 | +€7,451 | +819% |
| Cash at bank and in hand | 54/58 | €13,127 | €36,772 | +€23,645 | +180% |
| Deferred charges and accrued income | 490/1 | €2,531 | €144 | -€2,387 | -94.3% |
| Total equity and liabilities | 10/49 | €25,419 | €46,139 | +€20,720 | +81.5% |
| Equity | 10/15 | €2,772 | €25,393 | +€22,620 | +816% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | - | €22,620 | +€22,620 | |
| Distributable reserves | 133 | - | €22,620 | +€22,620 | |
| Profit (loss) carried forward | 14 | €372 | €372 | = | 0.0% |
| Amounts payable | 17/49 | €22,647 | €20,747 | -€1,900 | -8.4% |
| Amounts payable within one year | 42/48 | €22,647 | €20,747 | -€1,900 | -8.4% |
| Trade debts | 44 | €4,034 | €328 | -€3,706 | -91.9% |
| Suppliers | 440/4 | €4,034 | €328 | -€3,706 | -91.9% |
| Taxes, remuneration and social security | 45 | €312 | €8,250 | +€7,938 | +2,548% |
| Taxes | 450/3 | €312 | €8,250 | +€7,938 | +2,548% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,301 | €12,169 | -€6,132 | -33.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €545 | +€319 | +141% |
| Other operating charges | 640/8 | €439 | €818 | +€379 | +86.4% |
| Gross operating margin | 9900 | €1,349 | €37,779 | +€36,431 | +2,702% |
| Operating profit (loss) | 9901 | €684 | €36,417 | +€35,733 | +5,224% |
| Financial charges | 65/66B | - | €83 | +€83 | |
| Recurring financial charges | 65 | - | €83 | +€83 | |
| Profit (loss) for the period before taxes | 9903 | €684 | €36,334 | +€35,650 | +5,212% |
| Income taxes | 67/77 | €312 | €13,713 | +€13,402 | +4,301% |
| Profit (loss) for the period | 9904 | €372 | €22,620 | +€22,248 | +5,975% |
| Profit (loss) for the period to be appropriated | 9905 | €372 | €22,620 | +€22,248 | +5,975% |
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 20 October 2026 via checked.be.