Studio Lang: 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 Lang
Largest movements
- Cash -€13,653
down €13,653 (-64.0%), from €21,324 to €7,671
mainly Deferred charges and accrued income (-€10,512) and Net result for the year (-€9,398)
- Deferred charges and accrued income +€10,512
up €10,512 (+1,270%), from €828 to €11,340
- Receivables within one year -€7,893
down €7,893 (-89.0%), from €8,872 to €979
of which Trade receivables: -€8,872
- Tangible fixed assets +€4,751
up €4,751 (+158%), from €3,007 to €7,758
of which Plant, machinery and equipment: +€3,330
- Profit (loss) carried forward -€9,398
down €9,398 (-69.8%), from €13,465 to €4,068
- Advances received +€4,157
new in 2025: €4,157
- Trade debts +€3,050
up €3,050 (+268%), from €1,139 to €4,189
- Other debts -€2,068
down €2,068 (-100%), from €2,068 to €0
- Tax, wage and social debts -€2,017
down €2,017 (-19.5%), from €10,352 to €8,335
- Gross operating margin -€31,644
down €31,644, from €25,973 to -€5,671
- Taxes -€5,438
down €5,438 (-97.6%), from €5,571 to €133
- Depreciation +€1,405
up €1,405 (+95.9%), from €1,464 to €2,869
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 | €34,031 | €27,748 | -€6,283 | -18.5% |
| Fixed assets | 21/28 | €3,007 | €7,758 | +€4,751 | +158% |
| Tangible fixed assets | 22/27 | €3,007 | €7,758 | +€4,751 | +158% |
| Plant, machinery and equipment | 23 | €3,007 | €6,336 | +€3,330 | +111% |
| Furniture and vehicles | 24 | - | €1,421 | +€1,421 | |
| Current assets | 29/58 | €31,024 | €19,990 | -€11,034 | -35.6% |
| Amounts receivable within one year | 40/41 | €8,872 | €979 | -€7,893 | -89.0% |
| Trade receivables | 40 | €8,872 | €0 | -€8,872 | -100% |
| Other amounts receivable | 41 | - | €979 | +€979 | |
| Cash at bank and in hand | 54/58 | €21,324 | €7,671 | -€13,653 | -64.0% |
| Deferred charges and accrued income | 490/1 | €828 | €11,340 | +€10,512 | +1,270% |
| Total equity and liabilities | 10/49 | €34,031 | €27,748 | -€6,283 | -18.5% |
| Equity | 10/15 | €20,465 | €11,068 | -€9,398 | -45.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,465 | €4,068 | -€9,398 | -69.8% |
| Amounts payable | 17/49 | €13,565 | €16,680 | +€3,115 | +23.0% |
| Amounts payable within one year | 42/48 | €13,558 | €16,680 | +€3,122 | +23.0% |
| Trade debts | 44 | €1,139 | €4,189 | +€3,050 | +268% |
| Suppliers | 440/4 | €1,139 | €4,189 | +€3,050 | +268% |
| Advances received on contracts in progress | 46 | - | €4,157 | +€4,157 | |
| Taxes, remuneration and social security | 45 | €10,352 | €8,335 | -€2,017 | -19.5% |
| Taxes | 450/3 | €10,352 | €8,335 | -€2,017 | -19.5% |
| Other amounts payable | 47/48 | €2,068 | €0 | -€2,068 | -100% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €2,869 | +€1,405 | +95.9% |
| Other operating charges | 640/8 | €183 | €244 | +€61 | +33.3% |
| Gross operating margin | 9900 | €25,973 | -€5,671 | -€31,644 | |
| Operating profit (loss) | 9901 | €24,325 | -€8,784 | -€33,110 | |
| Financial income | 75/76B | €56 | €27 | -€29 | -52.3% |
| Recurring financial income | 75 | €56 | €27 | -€29 | -52.3% |
| Financial charges | 65/66B | €698 | €507 | -€191 | -27.3% |
| Recurring financial charges | 65 | €698 | €507 | -€191 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €23,683 | -€9,265 | -€32,948 | |
| Income taxes | 67/77 | €5,571 | €133 | -€5,438 | -97.6% |
| Profit (loss) for the period | 9904 | €18,113 | -€9,398 | -€27,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,113 | -€9,398 | -€27,510 |
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.