Studio HIT: 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 HIT
Largest movements
- Current investments +€25,358
new in 2025: €25,358
- Tangible fixed assets -€6,376
down €6,376 (-15.2%), from €42,037 to €35,661
of which Furniture and vehicles: -€5,608
- Cash -€4,956
down €4,956 (-8.0%), from €62,146 to €57,190
mainly Current investments (-€25,358) and Other debts (-€22,499)
- Intangible fixed assets -€3,240
down €3,240 (-40.1%), from €8,084 to €4,844
- Receivables within one year +€1,974
up €1,974 (+4.3%), from €45,684 to €47,658
of which Other amounts receivable: +€7,189
- Other debts -€22,499
down €22,499 (-66.3%), from €33,922 to €11,423
- Profit (loss) carried forward +€21,500
up €21,500 (+32.2%), from €66,864 to €88,364
- Trade debts +€19,073
up €19,073 (+685%), from €2,784 to €21,857
- Debts after one year -€6,118
down €6,118 (-37.3%), from €16,420 to €10,302
- Gross operating margin -€30,608
down €30,608 (-18.3%), from €166,909 to €136,301
- Staff costs +€21,340
up €21,340 (+31.9%), from €66,941 to €88,281
- Taxes -€10,890
down €10,890 (-57.8%), from €18,854 to €7,964
- Depreciation +€2,934
up €2,934 (+26.8%), from €10,960 to €13,894
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 | €163,381 | €174,930 | +€11,549 | +7.1% |
| Fixed assets | 21/28 | €50,121 | €40,506 | -€9,616 | -19.2% |
| Intangible fixed assets | 21 | €8,084 | €4,844 | -€3,240 | -40.1% |
| Tangible fixed assets | 22/27 | €42,037 | €35,661 | -€6,376 | -15.2% |
| Plant, machinery and equipment | 23 | €3,250 | €2,483 | -€767 | -23.6% |
| Furniture and vehicles | 24 | €38,787 | €33,179 | -€5,608 | -14.5% |
| Current assets | 29/58 | €113,260 | €134,424 | +€21,164 | +18.7% |
| Amounts receivable within one year | 40/41 | €45,684 | €47,658 | +€1,974 | +4.3% |
| Trade receivables | 40 | €45,684 | €40,469 | -€5,215 | -11.4% |
| Other amounts receivable | 41 | - | €7,189 | +€7,189 | |
| Current investments | 50/53 | - | €25,358 | +€25,358 | |
| Cash at bank and in hand | 54/58 | €62,146 | €57,190 | -€4,956 | -8.0% |
| Deferred charges and accrued income | 490/1 | €5,430 | €4,218 | -€1,212 | -22.3% |
| Total equity and liabilities | 10/49 | €163,381 | €174,930 | +€11,549 | +7.1% |
| Equity | 10/15 | €71,864 | €93,364 | +€21,500 | +29.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,864 | €88,364 | +€21,500 | +32.2% |
| Amounts payable | 17/49 | €91,518 | €81,566 | -€9,952 | -10.9% |
| Amounts payable after more than one year | 17 | €16,420 | €10,302 | -€6,118 | -37.3% |
| Financial debts | 170/4 | €16,420 | €10,302 | -€6,118 | -37.3% |
| Amounts payable within one year | 42/48 | €72,804 | €68,140 | -€4,664 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | €6,118 | +€284 | +4.9% |
| Trade debts | 44 | €2,784 | €21,857 | +€19,073 | +685% |
| Suppliers | 440/4 | €2,784 | €21,857 | +€19,073 | +685% |
| Taxes, remuneration and social security | 45 | €30,265 | €28,743 | -€1,522 | -5.0% |
| Taxes | 450/3 | €23,231 | €13,734 | -€9,498 | -40.9% |
| Remuneration and social security | 454/9 | €7,034 | €15,009 | +€7,975 | +113% |
| Other amounts payable | 47/48 | €33,922 | €11,423 | -€22,499 | -66.3% |
| Accrued charges and deferred income | 492/3 | €2,293 | €3,123 | +€830 | +36.2% |
| Non-recurring operating income | 76A | €17 | €0 | -€17 | -100% |
| Remuneration, social security and pensions | 62 | €66,941 | €88,281 | +€21,340 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,960 | €13,894 | +€2,934 | +26.8% |
| Other operating charges | 640/8 | €1,368 | €2,884 | +€1,516 | +111% |
| Non-recurring operating charges | 66A | - | €1,126 | +€1,126 | |
| Gross operating margin | 9900 | €166,909 | €136,301 | -€30,608 | -18.3% |
| Operating profit (loss) | 9901 | €87,641 | €30,117 | -€57,524 | -65.6% |
| Financial income | 75/76B | - | €546 | +€546 | |
| Recurring financial income | 75 | - | €546 | +€546 | |
| Financial charges | 65/66B | €1,923 | €1,198 | -€725 | -37.7% |
| Recurring financial charges | 65 | €1,923 | €1,198 | -€725 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €85,718 | €29,464 | -€56,253 | -65.6% |
| Income taxes | 67/77 | €18,854 | €7,964 | -€10,890 | -57.8% |
| Profit (loss) for the period | 9904 | €66,864 | €21,500 | -€45,363 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,864 | €21,500 | -€45,363 | -67.8% |
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.