Studio June16: 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 June16
Largest movements
- Receivables within one year -€11,298
down €11,298 (-97.8%), from €11,556 to €258
of which Trade receivables: -€11,556
- Cash +€7,898
up €7,898 (+332.5%), from €2,375 to €10,273
mainly Receivables within one year (+€11,298) and Net result for the year (+€6,567)
- Tangible fixed assets +€5,612
up €5,612 (+39.1%), from €14,361 to €19,973
of which Furniture and vehicles: +€6,481
- Deferred charges and accrued income -€381
down €381 (-66.1%), from €577 to €196
- Profit (loss) carried forward +€6,567
up €6,567 (+53.4%), from €12,299 to €18,866
- Other debts -€1,690
down €1,690 (-44.3%), from €3,814 to €2,124
- Trade debts -€1,590
down €1,590 (-100.0%), from €1,590 to €0
- Tax, wage and social debts -€1,456
down €1,456 (-15.9%), from €9,165 to €7,710
- Gross operating margin -€5,278
down €5,278 (-28.3%), from €18,626 to €13,348
- Taxes -€2,510
down €2,510 (-49.1%), from €5,112 to €2,602
- Depreciation +€1,973
up €1,973 (+195.8%), from €1,008 to €2,981
- Other operating charges +€909
up €909 (+770.3%), from €118 to €1,027
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 | €28,869 | €30,700 | +€1,831 | +6.3% |
| Fixed assets | 21/28 | €14,361 | €19,973 | +€5,612 | +39.1% |
| Tangible fixed assets | 22/27 | €14,361 | €19,973 | +€5,612 | +39.1% |
| Land and buildings | 22 | €8,664 | €7,795 | -€870 | -10.0% |
| Furniture and vehicles | 24 | €5,697 | €12,178 | +€6,481 | +113.8% |
| Current assets | 29/58 | €14,507 | €10,727 | -€3,780 | -26.1% |
| Amounts receivable within one year | 40/41 | €11,556 | €258 | -€11,298 | -97.8% |
| Trade receivables | 40 | €11,556 | €0 | -€11,556 | -100.0% |
| Other amounts receivable | 41 | - | €258 | +€258 | |
| Cash at bank and in hand | 54/58 | €2,375 | €10,273 | +€7,898 | +332.5% |
| Deferred charges and accrued income | 490/1 | €577 | €196 | -€381 | -66.1% |
| Total equity and liabilities | 10/49 | €28,869 | €30,700 | +€1,831 | +6.3% |
| Equity | 10/15 | €14,299 | €20,866 | +€6,567 | +45.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,299 | €18,866 | +€6,567 | +53.4% |
| Amounts payable | 17/49 | €14,570 | €9,834 | -€4,736 | -32.5% |
| Amounts payable within one year | 42/48 | €14,570 | €9,834 | -€4,736 | -32.5% |
| Trade debts | 44 | €1,590 | €0 | -€1,590 | -100.0% |
| Suppliers | 440/4 | €1,590 | €0 | -€1,590 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,165 | €7,710 | -€1,456 | -15.9% |
| Taxes | 450/3 | €9,165 | €7,710 | -€1,456 | -15.9% |
| Other amounts payable | 47/48 | €3,814 | €2,124 | -€1,690 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,008 | €2,981 | +€1,973 | +195.8% |
| Other operating charges | 640/8 | €118 | €1,027 | +€909 | +770.3% |
| Gross operating margin | 9900 | €18,626 | €13,348 | -€5,278 | -28.3% |
| Operating profit (loss) | 9901 | €17,500 | €9,341 | -€8,159 | -46.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €89 | €171 | +€82 | +92.3% |
| Recurring financial charges | 65 | €89 | €171 | +€82 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | €17,411 | €9,170 | -€8,241 | -47.3% |
| Income taxes | 67/77 | €5,112 | €2,602 | -€2,510 | -49.1% |
| Profit (loss) for the period | 9904 | €12,299 | €6,567 | -€5,732 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,299 | €6,567 | -€5,732 | -46.6% |
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 10 October 2026 via checked.be.