STUDIO LOU BY S: what changed
STUDIO LOU BY S
Largest movements
- Tangible fixed assets +€414,281
up €414,281 (+8,433%), from €4,912 to €419,193
of which Land and buildings: +€411,330
- Cash +€125,241
up €125,241 (+49.9%), from €251,145 to €376,386
mainly Debts after one year (+€424,286) and Net result for the year (+€140,445)
- Receivables within one year +€91,066
up €91,066 (+401%), from €22,737 to €113,803
of which Trade receivables: +€67,131
- Financial fixed assets -€27,667
down €27,667 (-55.7%), from €49,661 to €21,994
- Stocks and contracts +€16,238
up €16,238 (+71.0%), from €22,886 to €39,124
- Debts after one year +€424,286
new in 2025: €424,286
- Profit (loss) carried forward +€140,445
up €140,445 (+53.2%), from €264,106 to €404,552
- Advances received +€34,498
new in 2025: €34,498
- Current portion of long-term debt +€21,641
new in 2025: €21,641
- Gross operating margin -€146,763
down €146,763 (-42.0%), from €349,643 to €202,881
- Taxes -€41,900
down €41,900 (-50.0%), from €83,879 to €41,979
- Depreciation +€13,073
up €13,073 (+1,106%), from €1,182 to €14,255
- Financial charges +€6,635
up €6,635 (+5,420%), from €122 to €6,758
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,091 | €972,050 | +€618,959 | +175% |
| Fixed assets | 21/28 | €56,323 | €442,737 | +€386,414 | +686% |
| Intangible fixed assets | 21 | €1,750 | €1,549 | -€200 | -11.4% |
| Tangible fixed assets | 22/27 | €4,912 | €419,193 | +€414,281 | +8,433% |
| Land and buildings | 22 | - | €411,330 | +€411,330 | |
| Plant, machinery and equipment | 23 | €796 | €4,640 | +€3,844 | +483% |
| Other tangible fixed assets | 26 | €4,117 | €3,224 | -€893 | -21.7% |
| Financial fixed assets | 28 | €49,661 | €21,994 | -€27,667 | -55.7% |
| Current assets | 29/58 | €296,768 | €529,313 | +€232,545 | +78.4% |
| Stocks and contracts in progress | 3 | €22,886 | €39,124 | +€16,238 | +71.0% |
| Stocks | 30/36 | €22,886 | €39,124 | +€16,238 | +71.0% |
| Amounts receivable within one year | 40/41 | €22,737 | €113,803 | +€91,066 | +401% |
| Trade receivables | 40 | €22,737 | €89,868 | +€67,131 | +295% |
| Other amounts receivable | 41 | - | €23,935 | +€23,935 | |
| Cash at bank and in hand | 54/58 | €251,145 | €376,386 | +€125,241 | +49.9% |
| Total equity and liabilities | 10/49 | €353,091 | €972,050 | +€618,959 | +175% |
| Equity | 10/15 | €274,106 | €414,552 | +€140,445 | +51.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,106 | €404,552 | +€140,445 | +53.2% |
| Amounts payable | 17/49 | €78,985 | €557,498 | +€478,514 | +606% |
| Amounts payable after more than one year | 17 | - | €424,286 | +€424,286 | |
| Financial debts | 170/4 | - | €424,286 | +€424,286 | |
| Amounts payable within one year | 42/48 | €78,985 | €133,212 | +€54,228 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | - | €21,641 | +€21,641 | |
| Financial debts | 43 | - | €1,338 | +€1,338 | |
| Credit institutions | 430/8 | - | €1,338 | +€1,338 | |
| Trade debts | 44 | €4,785 | €9,878 | +€5,093 | +106% |
| Suppliers | 440/4 | €4,785 | €9,878 | +€5,093 | +106% |
| Advances received on contracts in progress | 46 | - | €34,498 | +€34,498 | |
| Taxes, remuneration and social security | 45 | €69,335 | €65,859 | -€3,477 | -5.0% |
| Taxes | 450/3 | €69,335 | €65,859 | -€3,477 | -5.0% |
| Other amounts payable | 47/48 | €4,865 | €0 | -€4,865 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,182 | €14,255 | +€13,073 | +1,106% |
| Other operating charges | 640/8 | €598 | €373 | -€225 | -37.6% |
| Gross operating margin | 9900 | €349,643 | €202,881 | -€146,763 | -42.0% |
| Operating profit (loss) | 9901 | €347,864 | €188,253 | -€159,611 | -45.9% |
| Financial income | 75/76B | €244 | €929 | +€685 | +280% |
| Recurring financial income | 75 | €244 | €929 | +€685 | +280% |
| Financial charges | 65/66B | €122 | €6,758 | +€6,635 | +5,420% |
| Recurring financial charges | 65 | €122 | €6,758 | +€6,635 | +5,420% |
| Profit (loss) for the period before taxes | 9903 | €347,986 | €182,424 | -€165,561 | -47.6% |
| Income taxes | 67/77 | €83,879 | €41,979 | -€41,900 | -50.0% |
| Profit (loss) for the period | 9904 | €264,106 | €140,445 | -€123,661 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €264,106 | €140,445 | -€123,661 | -46.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.