STUDIO JAWA: 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 JAWA
Largest movements
- Cash +€32,524
up €32,524 (+141%), from €23,045 to €55,570
mainly Net result for the year (+€27,964) and Receivables within one year (+€3,249)
- Receivables within one year -€3,249
down €3,249 (-14.2%), from €22,799 to €19,550
of which Trade receivables: -€3,736
- Profit (loss) carried forward +€27,964
up €27,964 (+89.6%), from €31,214 to €59,178
- Tax, wage and social debts +€1,775
up €1,775 (+14.3%), from €12,410 to €14,185
of which Taxes: +€4,232
- Accrued charges and deferred income -€1,000
down €1,000 (-50.0%), from €2,000 to €1,000
- Gross operating margin +€15,876
up €15,876 (+82.2%), from €19,315 to €35,190
- Taxes +€3,328
up €3,328 (+76.6%), from €4,345 to €7,673
- Staff costs -€700
down €700 (-100%), from €700 to €0
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 | €45,844 | €75,119 | +€29,276 | +63.9% |
| Current assets | 29/58 | €45,844 | €75,119 | +€29,276 | +63.9% |
| Amounts receivable within one year | 40/41 | €22,799 | €19,550 | -€3,249 | -14.2% |
| Trade receivables | 40 | €3,917 | €182 | -€3,736 | -95.4% |
| Other amounts receivable | 41 | €18,881 | €19,368 | +€487 | +2.6% |
| Cash at bank and in hand | 54/58 | €23,045 | €55,570 | +€32,524 | +141% |
| Total equity and liabilities | 10/49 | €45,844 | €75,119 | +€29,276 | +63.9% |
| Equity | 10/15 | €31,314 | €59,278 | +€27,964 | +89.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,214 | €59,178 | +€27,964 | +89.6% |
| Amounts payable | 17/49 | €14,530 | €15,841 | +€1,311 | +9.0% |
| Amounts payable within one year | 42/48 | €12,530 | €14,841 | +€2,311 | +18.4% |
| Trade debts | 44 | €120 | €656 | +€536 | +447% |
| Suppliers | 440/4 | €120 | €656 | +€536 | +447% |
| Taxes, remuneration and social security | 45 | €12,410 | €14,185 | +€1,775 | +14.3% |
| Taxes | 450/3 | €9,954 | €14,185 | +€4,232 | +42.5% |
| Remuneration and social security | 454/9 | €2,456 | €0 | -€2,456 | -100% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €700 | €0 | -€700 | -100% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €19,315 | €35,190 | +€15,876 | +82.2% |
| Operating profit (loss) | 9901 | €18,227 | €34,725 | +€16,498 | +90.5% |
| Financial income | 75/76B | €1,022 | €1,077 | +€55 | +5.3% |
| Recurring financial income | 75 | €1,022 | €1,077 | +€55 | +5.3% |
| Financial charges | 65/66B | €213 | €164 | -€48 | -22.7% |
| Recurring financial charges | 65 | €213 | €164 | -€48 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €19,037 | €35,637 | +€16,600 | +87.2% |
| Income taxes | 67/77 | €4,345 | €7,673 | +€3,328 | +76.6% |
| Profit (loss) for the period | 9904 | €14,692 | €27,964 | +€13,273 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,692 | €27,964 | +€13,273 | +90.3% |
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 30 October 2026 via checked.be.