Studio Hida: 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 Hida
Largest movements
- Financial fixed assets +€125,000
up €125,000, from €0 to €125,000
- Cash +€21,490
up €21,490 (+258%), from €8,342 to €29,832
mainly Debts after one year (+€97,645) and Current portion of long-term debt (+€23,513)
- Tangible fixed assets -€1,777
down €1,777 (-37.8%), from €4,704 to €2,927
of which Furniture and vehicles: -€1,350
- Debts after one year +€97,645
new in 2025: €97,645
- Current portion of long-term debt +€23,513
new in 2025: €23,513
- Reserves +€17,450
up €17,450 (+147%), from €11,869 to €29,319
- Tax, wage and social debts +€7,684
up €7,684 (+109%), from €7,079 to €14,763
- Trade debts -€2,667
down €2,667 (-82.1%), from €3,251 to €583
- Gross operating margin +€21,389
up €21,389 (+229%), from €9,339 to €30,728
- Taxes +€6,486
up €6,486 (+221%), from €2,936 to €9,422
- Financial charges +€1,670
up €1,670 (+837%), from €200 to €1,870
- Other operating charges -€585
down €585 (-47.8%), from €1,222 to €638
- Financial income -€490
down €490 (-53.3%), from €919 to €429
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 | €28,399 | €172,023 | +€143,624 | +506% |
| Fixed assets | 21/28 | €4,704 | €127,927 | +€123,223 | +2,619% |
| Tangible fixed assets | 22/27 | €4,704 | €2,927 | -€1,777 | -37.8% |
| Plant, machinery and equipment | 23 | €941 | €513 | -€428 | -45.5% |
| Furniture and vehicles | 24 | €3,763 | €2,413 | -€1,350 | -35.9% |
| Financial fixed assets | 28 | €0 | €125,000 | +€125,000 | |
| Current assets | 29/58 | €23,695 | €44,097 | +€20,402 | +86.1% |
| Amounts receivable within one year | 40/41 | €14,216 | €14,265 | +€49 | +0.3% |
| Trade receivables | 40 | €8,281 | €4,378 | -€3,903 | -47.1% |
| Other amounts receivable | 41 | €5,935 | €9,887 | +€3,952 | +66.6% |
| Cash at bank and in hand | 54/58 | €8,342 | €29,832 | +€21,490 | +258% |
| Deferred charges and accrued income | 490/1 | €1,137 | €0 | -€1,137 | -100% |
| Total equity and liabilities | 10/49 | €28,399 | €172,023 | +€143,624 | +506% |
| Equity | 10/15 | €18,069 | €35,519 | +€17,450 | +96.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,869 | €29,319 | +€17,450 | +147% |
| Distributable reserves | 133 | €11,869 | €29,319 | +€17,450 | +147% |
| Amounts payable | 17/49 | €10,330 | €136,504 | +€126,175 | +1,221% |
| Amounts payable after more than one year | 17 | - | €97,645 | +€97,645 | |
| Financial debts | 170/4 | - | €97,645 | +€97,645 | |
| Amounts payable within one year | 42/48 | €10,330 | €38,859 | +€28,529 | +276% |
| Current portion of amounts payable after more than one year | 42 | - | €23,513 | +€23,513 | |
| Trade debts | 44 | €3,251 | €583 | -€2,667 | -82.1% |
| Suppliers | 440/4 | €3,251 | €583 | -€2,667 | -82.1% |
| Taxes, remuneration and social security | 45 | €7,079 | €14,763 | +€7,684 | +109% |
| Taxes | 450/3 | €7,079 | €14,763 | +€7,684 | +109% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €1,777 | = | 0.0% |
| Other operating charges | 640/8 | €1,222 | €638 | -€585 | -47.8% |
| Gross operating margin | 9900 | €9,339 | €30,728 | +€21,389 | +229% |
| Operating profit (loss) | 9901 | €6,340 | €28,313 | +€21,973 | +347% |
| Financial income | 75/76B | €919 | €429 | -€490 | -53.3% |
| Recurring financial income | 75 | €919 | €429 | -€490 | -53.3% |
| Financial charges | 65/66B | €200 | €1,870 | +€1,670 | +837% |
| Recurring financial charges | 65 | €200 | €1,870 | +€1,670 | +837% |
| Profit (loss) for the period before taxes | 9903 | €7,059 | €26,872 | +€19,813 | +281% |
| Income taxes | 67/77 | €2,936 | €9,422 | +€6,486 | +221% |
| Profit (loss) for the period | 9904 | €4,123 | €17,450 | +€13,327 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €4,123 | €17,450 | +€13,327 | +323% |
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 24 October 2026 via checked.be.