STUDIO FALCONE: 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 FALCONE
Largest movements
- Receivables within one year -€7,410
down €7,410 (-50.8%), from €14,599 to €7,189
of which Trade receivables: -€11,593
- Tangible fixed assets -€5,996
down €5,996 (-35.7%), from €16,807 to €10,811
of which Furniture and vehicles: -€5,178
- Deferred charges and accrued income +€2,441
up €2,441 (+155%), from €1,570 to €4,011
- Tax, wage and social debts -€10,127
down €10,127 (-83.5%), from €12,130 to €2,003
of which Taxes: -€8,259
- Profit (loss) carried forward +€4,176
up €4,176 (+19.1%), from €21,907 to €26,082
- Debts after one year -€3,771
down €3,771 (-74.5%), from €5,064 to €1,293
- Current portion of long-term debt -€1,365
down €1,365 (-26.6%), from €5,136 to €3,771
- Trade debts -€815
down €815 (-99.1%), from €823 to €8
- Gross operating margin +€2,164
up €2,164 (+18.1%), from €11,926 to €14,090
- Depreciation +€1,043
up €1,043 (+21.1%), from €4,954 to €5,996
- Taxes +€334
up €334 (+13.3%), from €2,521 to €2,855
- Other operating charges -€310
down €310 (-34.6%), from €897 to €587
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 | €81,114 | €69,450 | -€11,665 | -14.4% |
| Fixed assets | 21/28 | €16,807 | €10,811 | -€5,996 | -35.7% |
| Tangible fixed assets | 22/27 | €16,807 | €10,811 | -€5,996 | -35.7% |
| Furniture and vehicles | 24 | €11,357 | €6,179 | -€5,178 | -45.6% |
| Other tangible fixed assets | 26 | €5,450 | €4,632 | -€818 | -15.0% |
| Current assets | 29/58 | €64,307 | €58,638 | -€5,668 | -8.8% |
| Amounts receivable within one year | 40/41 | €14,599 | €7,189 | -€7,410 | -50.8% |
| Trade receivables | 40 | €14,599 | €3,006 | -€11,593 | -79.4% |
| Other amounts receivable | 41 | - | €4,183 | +€4,183 | |
| Cash at bank and in hand | 54/58 | €48,137 | €47,438 | -€699 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,570 | €4,011 | +€2,441 | +155% |
| Total equity and liabilities | 10/49 | €81,114 | €69,450 | -€11,665 | -14.4% |
| Equity | 10/15 | €57,525 | €61,701 | +€4,176 | +7.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,118 | €33,118 | = | 0.0% |
| Distributable reserves | 133 | €33,118 | €33,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,907 | €26,082 | +€4,176 | +19.1% |
| Amounts payable | 17/49 | €23,589 | €7,749 | -€15,840 | -67.2% |
| Amounts payable after more than one year | 17 | €5,064 | €1,293 | -€3,771 | -74.5% |
| Financial debts | 170/4 | €5,064 | €1,293 | -€3,771 | -74.5% |
| Amounts payable within one year | 42/48 | €18,525 | €6,456 | -€12,070 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €5,136 | €3,771 | -€1,365 | -26.6% |
| Financial debts | 43 | - | €674 | +€674 | |
| Credit institutions | 430/8 | - | €674 | +€674 | |
| Trade debts | 44 | €823 | €8 | -€815 | -99.1% |
| Suppliers | 440/4 | €823 | €8 | -€815 | -99.1% |
| Taxes, remuneration and social security | 45 | €12,130 | €2,003 | -€10,127 | -83.5% |
| Taxes | 450/3 | €10,262 | €2,003 | -€8,259 | -80.5% |
| Remuneration and social security | 454/9 | €1,868 | - | -€1,868 | |
| Other amounts payable | 47/48 | €436 | - | -€436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,954 | €5,996 | +€1,043 | +21.1% |
| Other operating charges | 640/8 | €897 | €587 | -€310 | -34.6% |
| Gross operating margin | 9900 | €11,926 | €14,090 | +€2,164 | +18.1% |
| Operating profit (loss) | 9901 | €6,076 | €7,507 | +€1,431 | +23.5% |
| Financial income | 75/76B | €0 | €70 | +€70 | +352,350% |
| Recurring financial income | 75 | €0 | €70 | +€70 | +352,350% |
| Financial charges | 65/66B | €545 | €546 | +€1 | +0.3% |
| Recurring financial charges | 65 | €545 | €546 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,531 | €7,031 | +€1,500 | +27.1% |
| Income taxes | 67/77 | €2,521 | €2,855 | +€334 | +13.3% |
| Profit (loss) for the period | 9904 | €3,010 | €4,176 | +€1,166 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,010 | €4,176 | +€1,166 | +38.7% |
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 14 October 2026 via checked.be.