Studio Favette: 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 Favette
Largest movements
- Receivables within one year +€5,754
up €5,754 (+10.2%), from €56,677 to €62,431
of which Other amounts receivable: +€13,868
- Deferred charges and accrued income +€2,219
up €2,219 (+143%), from €1,549 to €3,768
- Tangible fixed assets -€1,411
down €1,411 (-59.6%), from €2,369 to €958
of which Furniture and vehicles: -€1,000
- Other debts +€16,941
up €16,941 (+129%), from €13,170 to €30,111
- Tax, wage and social debts -€13,758
down €13,758 (-69.6%), from €19,755 to €5,997
- Reserves +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Accrued charges and deferred income -€6,224
down €6,224 (-98.3%), from €6,332 to €108
- Trade debts -€5,030
down €5,030 (-16.3%), from €30,943 to €25,913
- Gross operating margin +€19,266
up €19,266 (+224%), from €8,593 to €27,859
- Financial income +€8,795
up €8,795 (+568%), from €1,549 to €10,344
- Other operating charges -€2,404
down €2,404 (-88.1%), from €2,729 to €325
- Taxes -€1,266
down €1,266 (-27.8%), from €4,545 to €3,280
- Financial charges +€1,009
up €1,009 (+104%), from €973 to €1,981
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,388 | €138,950 | +€6,562 | +5.0% |
| Fixed assets | 21/28 | €6,674 | €5,263 | -€1,411 | -21.1% |
| Tangible fixed assets | 22/27 | €2,369 | €958 | -€1,411 | -59.6% |
| Plant, machinery and equipment | 23 | €958 | €547 | -€411 | -42.9% |
| Furniture and vehicles | 24 | €1,411 | €411 | -€1,000 | -70.9% |
| Financial fixed assets | 28 | €4,305 | €4,305 | = | 0.0% |
| Current assets | 29/58 | €125,714 | €133,687 | +€7,973 | +6.3% |
| Amounts receivable after more than one year | 29 | €67,488 | €67,488 | = | 0.0% |
| Other amounts receivable | 291 | €67,488 | €67,488 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,677 | €62,431 | +€5,754 | +10.2% |
| Trade receivables | 40 | €8,373 | €260 | -€8,113 | -96.9% |
| Other amounts receivable | 41 | €48,303 | €62,171 | +€13,868 | +28.7% |
| Deferred charges and accrued income | 490/1 | €1,549 | €3,768 | +€2,219 | +143% |
| Total equity and liabilities | 10/49 | €132,388 | €138,950 | +€6,562 | +5.0% |
| Equity | 10/15 | €60,360 | €71,566 | +€11,206 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Distributable reserves | 133 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Profit (loss) carried forward | 14 | €1,760 | €2,966 | +€1,206 | +68.5% |
| Amounts payable | 17/49 | €72,027 | €67,384 | -€4,644 | -6.4% |
| Amounts payable within one year | 42/48 | €65,695 | €67,276 | +€1,581 | +2.4% |
| Financial debts | 43 | €1,827 | €5,255 | +€3,428 | +188% |
| Credit institutions | 430/8 | €1,827 | €5,255 | +€3,428 | +188% |
| Trade debts | 44 | €30,943 | €25,913 | -€5,030 | -16.3% |
| Suppliers | 440/4 | €30,943 | €25,913 | -€5,030 | -16.3% |
| Taxes, remuneration and social security | 45 | €19,755 | €5,997 | -€13,758 | -69.6% |
| Taxes | 450/3 | €19,755 | €5,997 | -€13,758 | -69.6% |
| Other amounts payable | 47/48 | €13,170 | €30,111 | +€16,941 | +129% |
| Accrued charges and deferred income | 492/3 | €6,332 | €108 | -€6,224 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €1,411 | +€136 | +10.7% |
| Other operating charges | 640/8 | €2,729 | €325 | -€2,404 | -88.1% |
| Gross operating margin | 9900 | €8,593 | €27,859 | +€19,266 | +224% |
| Operating profit (loss) | 9901 | €4,589 | €26,123 | +€21,534 | +469% |
| Financial income | 75/76B | €1,549 | €10,344 | +€8,795 | +568% |
| Recurring financial income | 75 | €1,549 | €10,344 | +€8,795 | +568% |
| Financial charges | 65/66B | €973 | €1,981 | +€1,009 | +104% |
| Recurring financial charges | 65 | €973 | €1,981 | +€1,009 | +104% |
| Profit (loss) for the period before taxes | 9903 | €5,165 | €34,486 | +€29,321 | +568% |
| Income taxes | 67/77 | €4,545 | €3,280 | -€1,266 | -27.8% |
| Profit (loss) for the period | 9904 | €620 | €31,206 | +€30,586 | +4,936% |
| Profit (loss) for the period to be appropriated | 9905 | €620 | €31,206 | +€30,586 | +4,936% |
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 23 October 2026 via checked.be.