Studio K!ramba: 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 K!ramba
Largest movements
- Receivables within one year +€14,133
up €14,133 (+1,719%), from €822 to €14,955
of which Trade receivables: +€13,310
- Cash +€9,666
up €9,666 (+50.8%), from €19,039 to €28,705
mainly Other debts (+€29,736) and Net result for the year (+€22,102)
- Deferred charges and accrued income -€1,431
down €1,431 (-22.1%), from €6,461 to €5,030
- Other debts +€29,736
up €29,736 (+719%), from €4,136 to €33,871
- Reserves -€9,975
down €9,975 (-59.5%), from €16,751 to €6,776
- Tax, wage and social debts +€4,697
up €4,697 (+107%), from €4,382 to €9,079
of which Taxes: +€4,697
- Trade debts -€1,757
down €1,757 (-50.5%), from €3,480 to €1,723
- Gross operating margin +€24,683
up €24,683 (+287%), from €8,587 to €33,270
- Taxes +€5,677
up €5,677 (+472%), from €1,203 to €6,880
- Other operating charges +€439
up €439 (+110%), from €399 to €839
- Depreciation -€363
down €363 (-22.3%), from €1,630 to €1,267
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 | €30,249 | €52,950 | +€22,701 | +75.0% |
| Fixed assets | 21/28 | €3,927 | €4,260 | +€333 | +8.5% |
| Tangible fixed assets | 22/27 | €3,927 | €4,260 | +€333 | +8.5% |
| Plant, machinery and equipment | 23 | €2,192 | €3,416 | +€1,223 | +55.8% |
| Furniture and vehicles | 24 | €1,298 | €626 | -€672 | -51.8% |
| Other tangible fixed assets | 26 | €437 | €219 | -€219 | -50.0% |
| Current assets | 29/58 | €26,322 | €48,690 | +€22,368 | +85.0% |
| Amounts receivable within one year | 40/41 | €822 | €14,955 | +€14,133 | +1,719% |
| Trade receivables | 40 | - | €13,310 | +€13,310 | |
| Other amounts receivable | 41 | €822 | €1,645 | +€823 | +100% |
| Cash at bank and in hand | 54/58 | €19,039 | €28,705 | +€9,666 | +50.8% |
| Deferred charges and accrued income | 490/1 | €6,461 | €5,030 | -€1,431 | -22.1% |
| Total equity and liabilities | 10/49 | €30,249 | €52,950 | +€22,701 | +75.0% |
| Equity | 10/15 | €17,251 | €7,276 | -€9,975 | -57.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €16,751 | €6,776 | -€9,975 | -59.5% |
| Distributable reserves | 133 | €16,751 | €6,776 | -€9,975 | -59.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,998 | €45,673 | +€32,676 | +251% |
| Amounts payable within one year | 42/48 | €12,998 | €45,673 | +€32,676 | +251% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €3,480 | €1,723 | -€1,757 | -50.5% |
| Suppliers | 440/4 | €3,480 | €1,723 | -€1,757 | -50.5% |
| Taxes, remuneration and social security | 45 | €4,382 | €9,079 | +€4,697 | +107% |
| Taxes | 450/3 | €2,042 | €6,739 | +€4,697 | +230% |
| Remuneration and social security | 454/9 | €2,340 | €2,340 | = | 0.0% |
| Other amounts payable | 47/48 | €4,136 | €33,871 | +€29,736 | +719% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €1,267 | -€363 | -22.3% |
| Other operating charges | 640/8 | €399 | €839 | +€439 | +110% |
| Gross operating margin | 9900 | €8,587 | €33,270 | +€24,683 | +287% |
| Operating profit (loss) | 9901 | €6,558 | €31,164 | +€24,606 | +375% |
| Financial charges | 65/66B | €2,186 | €2,182 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,186 | €2,182 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €4,372 | €28,983 | +€24,610 | +563% |
| Income taxes | 67/77 | €1,203 | €6,880 | +€5,677 | +472% |
| Profit (loss) for the period | 9904 | €3,169 | €22,102 | +€18,933 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €3,169 | €22,102 | +€18,933 | +597% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.