Studio Kameleon: 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 Kameleon
Largest movements
- Cash +€36,671
up €36,671 (+76.6%), from €47,867 to €84,538
mainly Net result for the year (+€29,785) and Investment in fixed assets (net) (+€14,964)
- Tangible fixed assets -€16,529
down €16,529 (-85.3%), from €19,372 to €2,843
of which Furniture and vehicles: -€16,809
- Receivables within one year -€4,628
down €4,628 (-14.4%), from €32,215 to €27,586
of which Trade receivables: -€10,430
- Reserves +€29,785
up €29,785 (+42.3%), from €70,394 to €100,179
- Debts after one year -€8,462
no longer reported in 2025 (was €8,462)
- Current portion of long-term debt -€5,323
no longer reported in 2025 (was €5,323)
- Tax, wage and social debts -€2,501
down €2,501 (-22.6%), from €11,061 to €8,560
of which Remuneration and social security: -€2,200
- Trade debts +€2,232
up €2,232 (+145%), from €1,539 to €3,771
- Depreciation -€6,053
down €6,053 (-79.5%), from €7,618 to €1,565
- Other operating charges +€3,581
up €3,581 (+450%), from €795 to €4,376
- Gross operating margin +€1,242
up €1,242 (+2.7%), from €45,684 to €46,925
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 | €104,857 | €119,547 | +€14,689 | +14.0% |
| Fixed assets | 21/28 | €19,372 | €2,843 | -€16,529 | -85.3% |
| Tangible fixed assets | 22/27 | €19,372 | €2,843 | -€16,529 | -85.3% |
| Plant, machinery and equipment | 23 | €2,563 | €2,843 | +€279 | +10.9% |
| Furniture and vehicles | 24 | €16,809 | - | -€16,809 | |
| Current assets | 29/58 | €85,485 | €116,704 | +€31,219 | +36.5% |
| Amounts receivable within one year | 40/41 | €32,215 | €27,586 | -€4,628 | -14.4% |
| Trade receivables | 40 | €25,870 | €15,440 | -€10,430 | -40.3% |
| Other amounts receivable | 41 | €6,345 | €12,147 | +€5,802 | +91.4% |
| Cash at bank and in hand | 54/58 | €47,867 | €84,538 | +€36,671 | +76.6% |
| Deferred charges and accrued income | 490/1 | €5,404 | €4,580 | -€824 | -15.3% |
| Total equity and liabilities | 10/49 | €104,857 | €119,547 | +€14,689 | +14.0% |
| Equity | 10/15 | €73,394 | €103,179 | +€29,785 | +40.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,394 | €100,179 | +€29,785 | +42.3% |
| Distributable reserves | 133 | €70,394 | €100,179 | +€29,785 | +42.3% |
| Amounts payable | 17/49 | €31,463 | €16,368 | -€15,095 | -48.0% |
| Amounts payable after more than one year | 17 | €8,462 | - | -€8,462 | |
| Financial debts | 170/4 | €8,462 | - | -€8,462 | |
| Amounts payable within one year | 42/48 | €23,001 | €16,368 | -€6,633 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €5,323 | - | -€5,323 | |
| Financial debts | 43 | €5,078 | €4,037 | -€1,040 | -20.5% |
| Other loans | 439 | €5,078 | €4,037 | -€1,040 | -20.5% |
| Trade debts | 44 | €1,539 | €3,771 | +€2,232 | +145% |
| Suppliers | 440/4 | €1,539 | €3,771 | +€2,232 | +145% |
| Taxes, remuneration and social security | 45 | €11,061 | €8,560 | -€2,501 | -22.6% |
| Taxes | 450/3 | €8,861 | €8,560 | -€301 | -3.4% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Remuneration, social security and pensions | 62 | €1,952 | €1,728 | -€224 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,618 | €1,565 | -€6,053 | -79.5% |
| Other operating charges | 640/8 | €795 | €4,376 | +€3,581 | +450% |
| Gross operating margin | 9900 | €45,684 | €46,925 | +€1,242 | +2.7% |
| Operating profit (loss) | 9901 | €35,319 | €39,257 | +€3,938 | +11.1% |
| Financial income | 75/76B | €127 | €327 | +€200 | +158% |
| Recurring financial income | 75 | €127 | €327 | +€200 | +158% |
| Financial charges | 65/66B | €881 | €983 | +€101 | +11.5% |
| Recurring financial charges | 65 | €881 | €983 | +€101 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €34,565 | €38,601 | +€4,037 | +11.7% |
| Income taxes | 67/77 | €8,802 | €8,817 | +€14 | +0.2% |
| Profit (loss) for the period | 9904 | €25,762 | €29,785 | +€4,022 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,762 | €29,785 | +€4,022 | +15.6% |
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 17 October 2026 via checked.be.