Studio Linde: 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 Linde
Largest movements
- Tangible fixed assets -€18,364
down €18,364 (-15.0%), from €122,665 to €104,301
of which Other tangible fixed assets: -€11,085
- Receivables within one year +€9,090
up €9,090 (+196.5%), from €4,625 to €13,716
of which Trade receivables: +€11,948
- Cash -€4,581
down €4,581 (-25.1%), from €18,267 to €13,686
mainly Current portion of long-term debt (-€17,293) and Other debts (-€14,092)
- Current portion of long-term debt -€17,293
down €17,293 (-94.3%), from €18,339 to €1,046
- Tax, wage and social debts +€14,110
up €14,110 (+1253.7%), from €1,126 to €15,236
of which Taxes: +€7,473
- Other debts -€14,092
down €14,092 (-13.0%), from €108,143 to €94,051
- Profit (loss) carried forward +€9,449
up €9,449 (+89.0%), from -€10,621 to -€1,172
- Accrued charges and deferred income -€3,428
down €3,428 (-70.8%), from €4,841 to €1,413
- Staff costs +€9,252
up €9,252 (+138.8%), from €6,667 to €15,919
- Taxes +€7,898
up €7,898 (+5883.4%), from €134 to €8,033
- Gross operating margin +€4,991
up €4,991 (+6.4%), from €77,395 to €82,386
- Other operating charges +€2,793
up €2,793 (+26.8%), from €10,424 to €13,217
- Depreciation +€1,780
up €1,780 (+6.1%), from €29,098 to €30,878
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.
Cash bridge derived
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 | €146,839 | €133,191 | -€13,648 | -9.3% |
| Fixed assets | 21/28 | €122,665 | €104,301 | -€18,364 | -15.0% |
| Tangible fixed assets | 22/27 | €122,665 | €104,301 | -€18,364 | -15.0% |
| Plant, machinery and equipment | 23 | €13,535 | €7,446 | -€6,089 | -45.0% |
| Furniture and vehicles | 24 | €8,727 | €7,537 | -€1,190 | -13.6% |
| Other tangible fixed assets | 26 | €100,403 | €89,318 | -€11,085 | -11.0% |
| Current assets | 29/58 | €24,173 | €28,889 | +€4,716 | +19.5% |
| Amounts receivable within one year | 40/41 | €4,625 | €13,716 | +€9,090 | +196.5% |
| Trade receivables | 40 | - | €11,948 | +€11,948 | |
| Other amounts receivable | 41 | €4,625 | €1,768 | -€2,858 | -61.8% |
| Cash at bank and in hand | 54/58 | €18,267 | €13,686 | -€4,581 | -25.1% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,488 | +€207 | +16.2% |
| Total equity and liabilities | 10/49 | €146,839 | €133,191 | -€13,648 | -9.3% |
| Equity | 10/15 | -€5,621 | €3,828 | +€9,449 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,621 | -€1,172 | +€9,449 | +89.0% |
| Amounts payable | 17/49 | €152,460 | €129,363 | -€23,097 | -15.1% |
| Amounts payable after more than one year | 17 | €1,046 | - | -€1,046 | |
| Financial debts | 170/4 | €1,046 | - | -€1,046 | |
| Amounts payable within one year | 42/48 | €146,572 | €127,950 | -€18,622 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €18,339 | €1,046 | -€17,293 | -94.3% |
| Trade debts | 44 | €18,964 | €17,616 | -€1,348 | -7.1% |
| Suppliers | 440/4 | €18,964 | €17,616 | -€1,348 | -7.1% |
| Taxes, remuneration and social security | 45 | €1,126 | €15,236 | +€14,110 | +1253.7% |
| Taxes | 450/3 | €308 | €7,781 | +€7,473 | +2424.2% |
| Remuneration and social security | 454/9 | €817 | €7,454 | +€6,637 | +812.1% |
| Other amounts payable | 47/48 | €108,143 | €94,051 | -€14,092 | -13.0% |
| Accrued charges and deferred income | 492/3 | €4,841 | €1,413 | -€3,428 | -70.8% |
| Remuneration, social security and pensions | 62 | €6,667 | €15,919 | +€9,252 | +138.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,098 | €30,878 | +€1,780 | +6.1% |
| Other operating charges | 640/8 | €10,424 | €13,217 | +€2,793 | +26.8% |
| Gross operating margin | 9900 | €77,395 | €82,386 | +€4,991 | +6.4% |
| Operating profit (loss) | 9901 | €31,206 | €22,372 | -€8,834 | -28.3% |
| Financial income | 75/76B | €17 | €13 | -€4 | -25.0% |
| Recurring financial income | 75 | €17 | €13 | -€4 | -25.0% |
| Financial charges | 65/66B | €3,869 | €4,904 | +€1,035 | +26.8% |
| Recurring financial charges | 65 | €3,869 | €4,904 | +€1,035 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €27,354 | €17,481 | -€9,873 | -36.1% |
| Income taxes | 67/77 | €134 | €8,033 | +€7,898 | +5883.4% |
| Profit (loss) for the period | 9904 | €27,220 | €9,449 | -€17,771 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,220 | €9,449 | -€17,771 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.