Studio Grave Vis: 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 Grave Vis
Largest movements
- Cash +€13,773
up €13,773 (+109%), from €12,656 to €26,428
mainly Accrued charges and deferred income (+€13,657) and Net result for the year (+€9,372)
- Receivables within one year +€8,487
up €8,487 (+125%), from €6,772 to €15,259
of which Trade receivables: +€6,996
- Deferred charges and accrued income -€494
down €494 (-81.9%), from €603 to €109
- Accrued charges and deferred income +€13,657
new in 2024: €13,657
- Reserves +€9,372
up €9,372 (+88.4%), from €10,603 to €19,974
- Other debts -€2,065
down €2,065 (-53.0%), from €3,899 to €1,834
- Tax, wage and social debts +€1,075
up €1,075 (+11.3%), from €9,485 to €10,559
of which Taxes: +€567
- Depreciation +€769
up €769 (+64.9%), from €1,186 to €1,955
- Gross operating margin -€525
down €525 (-3.3%), from €15,811 to €15,286
- Taxes -€345
down €345 (-9.0%), from €3,854 to €3,509
- Other operating charges +€255
up €255 (+247%), from €103 to €358
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 | €25,423 | €47,606 | +€22,183 | +87.3% |
| Fixed assets | 21/28 | €5,391 | €5,809 | +€418 | +7.8% |
| Tangible fixed assets | 22/27 | €5,391 | €5,809 | +€418 | +7.8% |
| Plant, machinery and equipment | 23 | €5,391 | €5,258 | -€134 | -2.5% |
| Furniture and vehicles | 24 | - | €552 | +€552 | |
| Current assets | 29/58 | €20,031 | €41,797 | +€21,765 | +109% |
| Amounts receivable within one year | 40/41 | €6,772 | €15,259 | +€8,487 | +125% |
| Trade receivables | 40 | €6,772 | €13,768 | +€6,996 | +103% |
| Other amounts receivable | 41 | - | €1,491 | +€1,491 | |
| Cash at bank and in hand | 54/58 | €12,656 | €26,428 | +€13,773 | +109% |
| Deferred charges and accrued income | 490/1 | €603 | €109 | -€494 | -81.9% |
| Total equity and liabilities | 10/49 | €25,423 | €47,606 | +€22,183 | +87.3% |
| Equity | 10/15 | €10,723 | €20,094 | +€9,372 | +87.4% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €10,603 | €19,974 | +€9,372 | +88.4% |
| Distributable reserves | 133 | €10,603 | €19,974 | +€9,372 | +88.4% |
| Amounts payable | 17/49 | €14,700 | €27,512 | +€12,812 | +87.2% |
| Amounts payable within one year | 42/48 | €14,700 | €13,855 | -€845 | -5.7% |
| Financial debts | 43 | €140 | €585 | +€445 | +318% |
| Credit institutions | 430/8 | €140 | €0 | -€140 | -100% |
| Other loans | 439 | - | €585 | +€585 | |
| Trade debts | 44 | €1,176 | €876 | -€300 | -25.5% |
| Suppliers | 440/4 | €1,176 | €876 | -€300 | -25.5% |
| Taxes, remuneration and social security | 45 | €9,485 | €10,559 | +€1,075 | +11.3% |
| Taxes | 450/3 | €7,756 | €8,323 | +€567 | +7.3% |
| Remuneration and social security | 454/9 | €1,729 | €2,237 | +€508 | +29.4% |
| Other amounts payable | 47/48 | €3,899 | €1,834 | -€2,065 | -53.0% |
| Accrued charges and deferred income | 492/3 | - | €13,657 | +€13,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €1,955 | +€769 | +64.9% |
| Other operating charges | 640/8 | €103 | €358 | +€255 | +247% |
| Gross operating margin | 9900 | €15,811 | €15,286 | -€525 | -3.3% |
| Operating profit (loss) | 9901 | €14,522 | €12,973 | -€1,549 | -10.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €65 | €92 | +€28 | +42.8% |
| Recurring financial charges | 65 | €65 | €92 | +€28 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €14,457 | €12,880 | -€1,577 | -10.9% |
| Income taxes | 67/77 | €3,854 | €3,509 | -€345 | -9.0% |
| Profit (loss) for the period | 9904 | €10,603 | €9,372 | -€1,231 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,603 | €9,372 | -€1,231 | -11.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.