STUDIO KONTIKI: 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 KONTIKI
Largest movements
- Tangible fixed assets +€16,005
up €16,005 (+754%), from €2,123 to €18,128
- Receivables within one year -€1,394
down €1,394 (-3.6%), from €38,844 to €37,450
of which Trade receivables: -€1,394
- Cash -€895
down €895 (-53.4%), from €1,676 to €781
mainly Investment in fixed assets (net) (-€17,930) and Other debts (-€4,350)
- Reserves +€12,266
up €12,266 (+48.3%), from €25,418 to €37,685
- Other debts -€4,350
down €4,350 (-75.9%), from €5,728 to €1,378
- Trade debts +€4,200
up €4,200 (+217%), from €1,938 to €6,139
- Tax, wage and social debts +€1,600
up €1,600 (+18.7%), from €8,558 to €10,157
- Gross operating margin +€22,499
up €22,499 (+355%), from €6,346 to €28,845
- Financial charges +€6,797
up €6,797 (+6,048%), from €112 to €6,909
of which Non-recurring financial charges: +€6,768
- Taxes +€1,209
up €1,209 (+47.6%), from €2,539 to €3,748
- Depreciation +€1,001
up €1,001 (+108%), from €924 to €1,925
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 | €42,642 | €56,358 | +€13,716 | +32.2% |
| Fixed assets | 21/28 | €2,123 | €18,128 | +€16,005 | +754% |
| Tangible fixed assets | 22/27 | €2,123 | €18,128 | +€16,005 | +754% |
| Furniture and vehicles | 24 | €2,123 | €18,128 | +€16,005 | +754% |
| Current assets | 29/58 | €40,519 | €38,231 | -€2,289 | -5.6% |
| Amounts receivable within one year | 40/41 | €38,844 | €37,450 | -€1,394 | -3.6% |
| Trade receivables | 40 | €38,008 | €36,614 | -€1,394 | -3.7% |
| Other amounts receivable | 41 | €836 | €836 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,676 | €781 | -€895 | -53.4% |
| Total equity and liabilities | 10/49 | €42,642 | €56,358 | +€13,716 | +32.2% |
| Equity | 10/15 | €26,418 | €38,685 | +€12,266 | +46.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,418 | €37,685 | +€12,266 | +48.3% |
| Distributable reserves | 133 | €25,418 | €37,685 | +€12,266 | +48.3% |
| Amounts payable | 17/49 | €16,224 | €17,674 | +€1,450 | +8.9% |
| Amounts payable within one year | 42/48 | €16,224 | €17,674 | +€1,450 | +8.9% |
| Trade debts | 44 | €1,938 | €6,139 | +€4,200 | +217% |
| Suppliers | 440/4 | €1,938 | €6,139 | +€4,200 | +217% |
| Taxes, remuneration and social security | 45 | €8,558 | €10,157 | +€1,600 | +18.7% |
| Taxes | 450/3 | €8,558 | €10,157 | +€1,600 | +18.7% |
| Other amounts payable | 47/48 | €5,728 | €1,378 | -€4,350 | -75.9% |
| Remuneration, social security and pensions | 62 | €3,221 | €3,077 | -€144 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,925 | +€1,001 | +108% |
| Other operating charges | 640/8 | €1,008 | €919 | -€89 | -8.8% |
| Gross operating margin | 9900 | €6,346 | €28,845 | +€22,499 | +355% |
| Operating profit (loss) | 9901 | €1,194 | €22,924 | +€21,730 | +1,821% |
| Financial income | 75/76B | €210 | €0 | -€210 | -100.0% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -99.8% |
| Non-recurring financial income | 76B | €157 | - | -€157 | |
| Financial charges | 65/66B | €112 | €6,909 | +€6,797 | +6,048% |
| Recurring financial charges | 65 | €112 | €141 | +€29 | +25.7% |
| Non-recurring financial charges | 66B | - | €6,768 | +€6,768 | |
| Profit (loss) for the period before taxes | 9903 | €1,291 | €16,015 | +€14,724 | +1,141% |
| Income taxes | 67/77 | €2,539 | €3,748 | +€1,209 | +47.6% |
| Profit (loss) for the period | 9904 | -€1,248 | €12,266 | +€13,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,248 | €12,266 | +€13,515 |
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 26 October 2026 via checked.be.