STUDIO LAFONTAINE: 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 LAFONTAINE
Largest movements
- Cash -€53,792
down €53,792 (-15.9%), from €338,532 to €284,740
mainly Other debts (-€62,668) and Trade debts (-€23,607)
- Tangible fixed assets -€35,449
down €35,449 (-100%), from €35,449 to €0
of which Other tangible fixed assets: -€18,184
- Other debts -€62,668
down €62,668 (-21.6%), from €290,474 to €227,806
- Trade debts -€23,607
down €23,607 (-100%), from €23,607 to €0
- Profit (loss) carried forward -€5,149
down €5,149 (-11.8%), from -€43,724 to -€48,873
- Gross operating margin +€21,828
up €21,828 (+76.6%), from -€28,503 to -€6,675
- Depreciation -€11,242
down €11,242 (-100%), from €11,242 to €0
- Financial income -€314
down €314 (-14.4%), from €2,184 to €1,870
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 | €397,526 | €305,823 | -€91,702 | -23.1% |
| Fixed assets | 21/28 | €35,449 | €0 | -€35,449 | -100% |
| Tangible fixed assets | 22/27 | €35,449 | €0 | -€35,449 | -100% |
| Land and buildings | 22 | €4,164 | €0 | -€4,164 | -100% |
| Plant, machinery and equipment | 23 | €3,281 | €0 | -€3,281 | -100% |
| Furniture and vehicles | 24 | €9,820 | €0 | -€9,820 | -100% |
| Other tangible fixed assets | 26 | €18,184 | €0 | -€18,184 | -100% |
| Current assets | 29/58 | €362,077 | €305,823 | -€56,253 | -15.5% |
| Amounts receivable within one year | 40/41 | €23,288 | €21,084 | -€2,205 | -9.5% |
| Trade receivables | 40 | €21,289 | €20,000 | -€1,289 | -6.1% |
| Other amounts receivable | 41 | €1,999 | €1,084 | -€915 | -45.8% |
| Cash at bank and in hand | 54/58 | €338,532 | €284,740 | -€53,792 | -15.9% |
| Deferred charges and accrued income | 490/1 | €257 | €0 | -€257 | -100% |
| Total equity and liabilities | 10/49 | €397,526 | €305,823 | -€91,702 | -23.1% |
| Equity | 10/15 | €83,167 | €78,018 | -€5,149 | -6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €114,491 | €114,491 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,631 | €112,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,724 | -€48,873 | -€5,149 | -11.8% |
| Amounts payable | 17/49 | €314,359 | €227,806 | -€86,553 | -27.5% |
| Amounts payable within one year | 42/48 | €314,359 | €227,806 | -€86,553 | -27.5% |
| Trade debts | 44 | €23,607 | €0 | -€23,607 | -100% |
| Suppliers | 440/4 | €23,607 | €0 | -€23,607 | -100% |
| Taxes, remuneration and social security | 45 | €278 | €0 | -€278 | -100% |
| Taxes | 450/3 | €278 | €0 | -€278 | -100% |
| Other amounts payable | 47/48 | €290,474 | €227,806 | -€62,668 | -21.6% |
| Non-recurring operating income | 76A | - | €1,916 | +€1,916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,242 | €0 | -€11,242 | -100% |
| Other operating charges | 640/8 | €157 | €153 | -€4 | -2.8% |
| Gross operating margin | 9900 | -€28,503 | -€6,675 | +€21,828 | +76.6% |
| Operating profit (loss) | 9901 | -€39,902 | -€6,828 | +€33,074 | +82.9% |
| Financial income | 75/76B | €2,184 | €1,870 | -€314 | -14.4% |
| Recurring financial income | 75 | €2,184 | €1,870 | -€314 | -14.4% |
| Financial charges | 65/66B | €122 | €128 | +€6 | +4.8% |
| Recurring financial charges | 65 | €122 | €128 | +€6 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,840 | -€5,085 | +€32,754 | +86.6% |
| Income taxes | 67/77 | €68 | €64 | -€4 | -5.9% |
| Profit (loss) for the period | 9904 | -€37,908 | -€5,149 | +€32,758 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,908 | -€5,149 | +€32,758 | +86.4% |
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 30 October 2026 via checked.be.