STUDIO GONDO: what changed
Two fiscal 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 GONDO
Largest movements
- Receivables within one year -€22,525
down €22,525 (-30.4%), from €74,033 to €51,508
of which Trade receivables: -€14,743
- Intangible fixed assets -€2,070
down €2,070 (-100.0%), from €2,070 to €0
- Trade debts -€43,766
down €43,766 (-50.8%), from €86,232 to €42,466
- Other debts +€26,981
up €26,981 (+354.7%), from €7,607 to €34,588
- Profit (loss) carried forward -€3,872
down €3,872 (-3.5%), from -€110,251 to -€114,123
- Tax, wage and social debts -€3,464
down €3,464 (-100.0%), from €3,464 to €0
- Gross operating margin +€20,151
up €20,151 (+87.2%), from -€23,095 to -€2,945
- Other operating charges -€3,451
down €3,451 (-89.6%), from €3,851 to €400
- Write-downs -€3,419
down €3,419, from €182 to -€3,237
- Financial charges -€832
down €832 (-29.6%), from €2,812 to €1,981
- Depreciation -€621
down €621 (-23.1%), from €2,691 to €2,070
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.
Cash bridge derived
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 | €76,712 | €52,591 | -€24,121 | -31.4% |
| Fixed assets | 21/28 | €2,070 | €0 | -€2,070 | -100.0% |
| Intangible fixed assets | 21 | €2,070 | €0 | -€2,070 | -100.0% |
| Current assets | 29/58 | €74,642 | €52,591 | -€22,052 | -29.5% |
| Amounts receivable within one year | 40/41 | €74,033 | €51,508 | -€22,525 | -30.4% |
| Trade receivables | 40 | €19,844 | €5,100 | -€14,743 | -74.3% |
| Other amounts receivable | 41 | €54,190 | €46,407 | -€7,782 | -14.4% |
| Cash at bank and in hand | 54/58 | €576 | €1,083 | +€507 | +87.9% |
| Deferred charges and accrued income | 490/1 | €33 | €0 | -€33 | -100.0% |
| Total equity and liabilities | 10/49 | €76,712 | €52,591 | -€24,121 | -31.4% |
| Equity | 10/15 | -€48,511 | -€52,383 | -€3,872 | -8.0% |
| Contributions | 10/11 | €61,740 | €61,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,251 | -€114,123 | -€3,872 | -3.5% |
| Amounts payable | 17/49 | €125,222 | €104,973 | -€20,249 | -16.2% |
| Amounts payable after more than one year | 17 | €27,920 | €27,920 | = | 0.0% |
| Financial debts | 170/4 | €27,920 | €27,920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,302 | €77,053 | -€20,249 | -20.8% |
| Trade debts | 44 | €86,232 | €42,466 | -€43,766 | -50.8% |
| Suppliers | 440/4 | €86,232 | €42,466 | -€43,766 | -50.8% |
| Taxes, remuneration and social security | 45 | €3,464 | €0 | -€3,464 | -100.0% |
| Taxes | 450/3 | €3,464 | €0 | -€3,464 | -100.0% |
| Other amounts payable | 47/48 | €7,607 | €34,588 | +€26,981 | +354.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €12,167 | +€12,167 | |
| Remuneration, social security and pensions | 62 | -€237 | €170 | +€407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,691 | €2,070 | -€621 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €182 | -€3,237 | -€3,419 | |
| Other operating charges | 640/8 | €3,851 | €400 | -€3,451 | -89.6% |
| Non-recurring operating charges | 66A | €16,494 | €0 | -€16,494 | -100.0% |
| Gross operating margin | 9900 | -€23,095 | -€2,945 | +€20,151 | +87.2% |
| Operating profit (loss) | 9901 | -€46,077 | -€2,347 | +€43,730 | +94.9% |
| Financial income | 75/76B | €0 | €455 | +€455 | +101068.9% |
| Recurring financial income | 75 | €0 | €455 | +€455 | +101068.9% |
| Financial charges | 65/66B | €2,812 | €1,981 | -€832 | -29.6% |
| Recurring financial charges | 65 | €2,812 | €1,981 | -€832 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,888 | -€3,872 | +€45,016 | +92.1% |
| Profit (loss) for the period | 9904 | -€48,888 | -€3,872 | +€45,016 | +92.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,888 | -€3,872 | +€45,016 | +92.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.