STUDIO FELIZ: 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 FELIZ
Largest movements
- Stocks and contracts +€971
new in 2024: €971
- Receivables within one year +€247
up €247 (+457%), from €54 to €301
- Cash +€29
up €29 (+652%), from €4 to €34
mainly Other debts (+€2,150) and Trade debts (+€1,507)
- Profit (loss) carried forward -€2,410
down €2,410 (-11.7%), from -€20,553 to -€22,963
- Other debts +€2,150
up €2,150 (+12.6%), from €17,014 to €19,164
- Trade debts +€1,507
up €1,507 (+252%), from €598 to €2,104
- Gross operating margin -€7,873
down €7,873, from €5,495 to -€2,378
- Financial charges -€1,065
down €1,065 (-97.1%), from €1,097 to €32
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58 | €1,306 | +€1,247 | +2,134% |
| Current assets | 29/58 | €58 | €1,306 | +€1,247 | +2,134% |
| Stocks and contracts in progress | 3 | - | €971 | +€971 | |
| Stocks | 30/36 | - | €971 | +€971 | |
| Amounts receivable within one year | 40/41 | €54 | €301 | +€247 | +457% |
| Other amounts receivable | 41 | €54 | €301 | +€247 | +457% |
| Cash at bank and in hand | 54/58 | €4 | €34 | +€29 | +652% |
| Total equity and liabilities | 10/49 | €58 | €1,306 | +€1,247 | +2,134% |
| Equity | 10/15 | -€17,553 | -€19,963 | -€2,410 | -13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,553 | -€22,963 | -€2,410 | -11.7% |
| Amounts payable | 17/49 | €17,612 | €21,269 | +€3,657 | +20.8% |
| Amounts payable within one year | 42/48 | €17,612 | €21,269 | +€3,657 | +20.8% |
| Trade debts | 44 | €598 | €2,104 | +€1,507 | +252% |
| Suppliers | 440/4 | €598 | €2,104 | +€1,507 | +252% |
| Other amounts payable | 47/48 | €17,014 | €19,164 | +€2,150 | +12.6% |
| Other operating charges | 640/8 | €30 | - | -€30 | |
| Gross operating margin | 9900 | €5,495 | -€2,378 | -€7,873 | |
| Operating profit (loss) | 9901 | €5,465 | -€2,378 | -€7,843 | |
| Financial charges | 65/66B | €1,097 | €32 | -€1,065 | -97.1% |
| Recurring financial charges | 65 | €1,097 | €32 | -€1,065 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €4,368 | -€2,410 | -€6,778 | |
| Profit (loss) for the period | 9904 | €4,368 | -€2,410 | -€6,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,368 | -€2,410 | -€6,778 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.