Studio Giardinière: 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 Giardinière
Largest movements
- Receivables within one year +€24,678
up €24,678 (+33.5%), from €73,715 to €98,393
of which Other amounts receivable: +€24,795
- Cash +€3,791
up €3,791 (+242%), from €1,569 to €5,360
mainly Other debts (+€50,000) and Net result for the year (+€34,092)
- Tangible fixed assets -€1,481
down €1,481 (-92.0%), from €1,609 to €129
- Other debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€15,908
down €15,908 (-57.0%), from €27,917 to €12,009
- Trade debts -€6,194
down €6,194 (-94.2%), from €6,577 to €383
- Gross operating margin +€9,619
up €9,619 (+25.2%), from €38,098 to €47,716
- Taxes +€5,045
up €5,045 (+63.6%), from €7,932 to €12,977
- Financial income +€911
up €911 (+24.6%), from €3,709 to €4,620
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 | €80,556 | €108,502 | +€27,946 | +34.7% |
| Fixed assets | 21/28 | €1,609 | €129 | -€1,481 | -92.0% |
| Tangible fixed assets | 22/27 | €1,609 | €129 | -€1,481 | -92.0% |
| Furniture and vehicles | 24 | €1,609 | €129 | -€1,481 | -92.0% |
| Current assets | 29/58 | €78,946 | €108,373 | +€29,427 | +37.3% |
| Amounts receivable within one year | 40/41 | €73,715 | €98,393 | +€24,678 | +33.5% |
| Trade receivables | 40 | €2,846 | €2,729 | -€117 | -4.1% |
| Other amounts receivable | 41 | €70,869 | €95,664 | +€24,795 | +35.0% |
| Cash at bank and in hand | 54/58 | €1,569 | €5,360 | +€3,791 | +242% |
| Deferred charges and accrued income | 490/1 | €3,662 | €4,620 | +€958 | +26.2% |
| Total equity and liabilities | 10/49 | €80,556 | €108,502 | +€27,946 | +34.7% |
| Equity | 10/15 | €50,270 | €34,362 | -€15,908 | -31.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €18,353 | €18,353 | = | 0.0% |
| Distributable reserves | 133 | €18,353 | €18,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,917 | €12,009 | -€15,908 | -57.0% |
| Amounts payable | 17/49 | €30,286 | €74,140 | +€43,854 | +145% |
| Amounts payable within one year | 42/48 | €30,286 | €74,140 | +€43,854 | +145% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,577 | €383 | -€6,194 | -94.2% |
| Suppliers | 440/4 | €6,577 | €383 | -€6,194 | -94.2% |
| Taxes, remuneration and social security | 45 | €23,709 | €23,757 | +€48 | +0.2% |
| Taxes | 450/3 | €23,709 | €23,757 | +€48 | +0.2% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €1,481 | -€287 | -16.2% |
| Other operating charges | 640/8 | €1,003 | €1,058 | +€55 | +5.4% |
| Gross operating margin | 9900 | €38,098 | €47,716 | +€9,619 | +25.2% |
| Operating profit (loss) | 9901 | €35,326 | €45,178 | +€9,852 | +27.9% |
| Financial income | 75/76B | €3,709 | €4,620 | +€911 | +24.6% |
| Recurring financial income | 75 | €3,709 | €4,620 | +€911 | +24.6% |
| Financial charges | 65/66B | €3,187 | €2,729 | -€458 | -14.4% |
| Recurring financial charges | 65 | €3,187 | €2,729 | -€458 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €35,849 | €47,069 | +€11,220 | +31.3% |
| Income taxes | 67/77 | €7,932 | €12,977 | +€5,045 | +63.6% |
| Profit (loss) for the period | 9904 | €27,917 | €34,092 | +€6,175 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,917 | €34,092 | +€6,175 | +22.1% |
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 17 October 2026 via checked.be.