Studio L architects: 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 L architects
Largest movements
- Cash +€87,596
up €87,596 (+225%), from €38,869 to €126,465
mainly Debts after one year (+€52,440) and Net result for the year (+€33,387)
- Receivables within one year +€5,484
up €5,484 (+21.5%), from €25,513 to €30,997
of which Trade receivables: +€5,480
- Tangible fixed assets -€4,812
down €4,812 (-36.8%), from €13,092 to €8,281
of which Furniture and vehicles: -€3,434
- Deferred charges and accrued income +€2,565
up €2,565 (+22.9%), from €11,201 to €13,765
- Debts after one year +€52,440
up €52,440 (+78.1%), from €67,144 to €119,585
of which Other amounts payable: +€60,500
- Profit (loss) carried forward +€33,387
up €33,387 (+66.5%), from -€50,219 to -€16,833
- Tax, wage and social debts +€18,586
up €18,586 (+127%), from €14,672 to €33,258
- Trade debts -€9,009
down €9,009 (-49.4%), from €18,252 to €9,243
- Current portion of long-term debt -€3,380
down €3,380 (-29.5%), from €11,440 to €8,060
- Gross operating margin +€76,728
up €76,728, from -€30,545 to €46,183
- Taxes +€2,525
up €2,525 (+1,216%), from €208 to €2,733
- Depreciation -€1,374
down €1,374 (-18.3%), from €7,527 to €6,152
- Other operating charges -€742
down €742 (-33.4%), from €2,222 to €1,480
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 | €94,856 | €184,348 | +€89,492 | +94.3% |
| Fixed assets | 21/28 | €19,273 | €13,121 | -€6,152 | -31.9% |
| Intangible fixed assets | 21 | €4,181 | €2,840 | -€1,341 | -32.1% |
| Tangible fixed assets | 22/27 | €13,092 | €8,281 | -€4,812 | -36.8% |
| Furniture and vehicles | 24 | €6,093 | €2,659 | -€3,434 | -56.4% |
| Other tangible fixed assets | 26 | €6,999 | €5,622 | -€1,377 | -19.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €75,583 | €171,227 | +€95,644 | +127% |
| Amounts receivable within one year | 40/41 | €25,513 | €30,997 | +€5,484 | +21.5% |
| Trade receivables | 40 | €15,717 | €21,197 | +€5,480 | +34.9% |
| Other amounts receivable | 41 | €9,796 | €9,800 | +€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €38,869 | €126,465 | +€87,596 | +225% |
| Deferred charges and accrued income | 490/1 | €11,201 | €13,765 | +€2,565 | +22.9% |
| Total equity and liabilities | 10/49 | €94,856 | €184,348 | +€89,492 | +94.3% |
| Equity | 10/15 | -€31,619 | €1,767 | +€33,387 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,219 | -€16,833 | +€33,387 | +66.5% |
| Amounts payable | 17/49 | €126,475 | €182,581 | +€56,105 | +44.4% |
| Amounts payable after more than one year | 17 | €67,144 | €119,585 | +€52,440 | +78.1% |
| Financial debts | 170/4 | €36,144 | €28,085 | -€8,060 | -22.3% |
| Other amounts payable | 178/9 | €31,000 | €91,500 | +€60,500 | +195% |
| Amounts payable within one year | 42/48 | €59,331 | €62,996 | +€3,665 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €11,440 | €8,060 | -€3,380 | -29.5% |
| Trade debts | 44 | €18,252 | €9,243 | -€9,009 | -49.4% |
| Suppliers | 440/4 | €18,252 | €9,243 | -€9,009 | -49.4% |
| Taxes, remuneration and social security | 45 | €14,672 | €33,258 | +€18,586 | +127% |
| Taxes | 450/3 | €14,672 | €33,258 | +€18,586 | +127% |
| Other amounts payable | 47/48 | €14,968 | €12,435 | -€2,533 | -16.9% |
| Remuneration, social security and pensions | 62 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,527 | €6,152 | -€1,374 | -18.3% |
| Other operating charges | 640/8 | €2,222 | €1,480 | -€742 | -33.4% |
| Gross operating margin | 9900 | -€30,545 | €46,183 | +€76,728 | |
| Operating profit (loss) | 9901 | -€40,295 | €38,488 | +€78,783 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -3.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -3.2% |
| Financial charges | 65/66B | €2,323 | €2,369 | +€46 | +2.0% |
| Recurring financial charges | 65 | €2,323 | €2,369 | +€46 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,618 | €36,119 | +€78,737 | |
| Income taxes | 67/77 | €208 | €2,733 | +€2,525 | +1,216% |
| Profit (loss) for the period | 9904 | -€42,825 | €33,387 | +€76,212 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,825 | €33,387 | +€76,212 |
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 18 October 2026 via checked.be.