Studio Logoi: 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 Logoi
Largest movements
- Stocks and contracts +€24,457
up €24,457 (+493%), from €4,964 to €29,422
- Cash +€13,745
up €13,745 (+41.7%), from €32,987 to €46,731
mainly Net result for the year (+€36,665) and Accrued charges and deferred income (+€11,023)
- Receivables within one year +€8,294
up €8,294 (+141%), from €5,864 to €14,158
of which Trade receivables: +€5,160
- Intangible fixed assets +€1,246
up €1,246 (+26.1%), from €4,766 to €6,011
- Profit (loss) carried forward +€35,832
up €35,832 (+94.5%), from €37,905 to €73,738
- Accrued charges and deferred income +€11,023
new in 2025: €11,023
- Gross operating margin -€4,554
down €4,554 (-8.4%), from €54,142 to €49,588
- Financial income +€4,256
up €4,256 (+7,835%), from €54 to €4,310
- Financial charges +€1,744
up €1,744 (+1,871%), from €93 to €1,837
- Depreciation +€1,182
up €1,182 (+125%), from €945 to €2,128
- Taxes -€1,148
down €1,148 (-8.0%), from €14,296 to €13,148
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 | €49,944 | €97,550 | +€47,606 | +95.3% |
| Fixed assets | 21/28 | €6,128 | €6,707 | +€579 | +9.4% |
| Intangible fixed assets | 21 | €4,766 | €6,011 | +€1,246 | +26.1% |
| Tangible fixed assets | 22/27 | €1,362 | €696 | -€667 | -48.9% |
| Furniture and vehicles | 24 | €1,362 | €696 | -€667 | -48.9% |
| Current assets | 29/58 | €43,816 | €90,843 | +€47,027 | +107% |
| Stocks and contracts in progress | 3 | €4,964 | €29,422 | +€24,457 | +493% |
| Stocks | 30/36 | €4,964 | €29,422 | +€24,457 | +493% |
| Amounts receivable within one year | 40/41 | €5,864 | €14,158 | +€8,294 | +141% |
| Trade receivables | 40 | €3,823 | €8,983 | +€5,160 | +135% |
| Other amounts receivable | 41 | €2,041 | €5,175 | +€3,134 | +154% |
| Cash at bank and in hand | 54/58 | €32,987 | €46,731 | +€13,745 | +41.7% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €49,944 | €97,550 | +€47,606 | +95.3% |
| Equity | 10/15 | €41,905 | €77,738 | +€35,832 | +85.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,905 | €73,738 | +€35,832 | +94.5% |
| Amounts payable | 17/49 | €8,038 | €19,812 | +€11,774 | +146% |
| Amounts payable within one year | 42/48 | €8,038 | €8,789 | +€751 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €2,529 | €2,545 | +€16 | +0.6% |
| Trade debts | 44 | €381 | €651 | +€270 | +71.0% |
| Suppliers | 440/4 | €381 | €651 | +€270 | +71.0% |
| Taxes, remuneration and social security | 45 | €4,296 | €4,296 | = | 0.0% |
| Taxes | 450/3 | €4,296 | €4,296 | = | 0.0% |
| Other amounts payable | 47/48 | €833 | €1,297 | +€464 | +55.8% |
| Accrued charges and deferred income | 492/3 | - | €11,023 | +€11,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €2,128 | +€1,182 | +125% |
| Other operating charges | 640/8 | €124 | €120 | -€4 | -2.9% |
| Gross operating margin | 9900 | €54,142 | €49,588 | -€4,554 | -8.4% |
| Operating profit (loss) | 9901 | €53,073 | €47,341 | -€5,733 | -10.8% |
| Financial income | 75/76B | €54 | €4,310 | +€4,256 | +7,835% |
| Recurring financial income | 75 | €54 | €4,310 | +€4,256 | +7,835% |
| Financial charges | 65/66B | €93 | €1,837 | +€1,744 | +1,871% |
| Recurring financial charges | 65 | €93 | €1,837 | +€1,744 | +1,871% |
| Profit (loss) for the period before taxes | 9903 | €53,034 | €49,814 | -€3,221 | -6.1% |
| Income taxes | 67/77 | €14,296 | €13,148 | -€1,148 | -8.0% |
| Profit (loss) for the period | 9904 | €38,738 | €36,665 | -€2,073 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,738 | €36,665 | -€2,073 | -5.4% |
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 13 October 2026 via checked.be.