STUDIO MARIA: what changed
Two fiscal 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 MARIA
Largest movements
- Cash +€14,744
up €14,744 (+67.1%), from €21,980 to €36,724
mainly Other debts (+€7,475) and Net result for the year (+€5,359)
- Tangible fixed assets -€1,077
down €1,077 (-24.4%), from €4,413 to €3,336
of which Other tangible fixed assets: -€681
- Other debts +€7,475
up €7,475 (+59.8%), from €12,504 to €19,980
- Profit (loss) carried forward +€5,359
up €5,359 (+59.4%), from -€9,016 to -€3,657
- Accrued charges and deferred income +€909
new in 2025: €909
- Trade debts -€603
down €603 (-41.0%), from €1,472 to €869
- Gross operating margin +€14,778
up €14,778, from -€5,598 to €9,180
- Financial charges +€910
up €910 (+935.9%), from €97 to €1,007
- Depreciation -€536
down €536 (-18.9%), from €2,836 to €2,300
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 | €38,507 | €52,041 | +€13,533 | +35.1% |
| Fixed assets | 21/28 | €4,413 | €3,336 | -€1,077 | -24.4% |
| Tangible fixed assets | 22/27 | €4,413 | €3,336 | -€1,077 | -24.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,224 | €2,828 | -€396 | -12.3% |
| Other tangible fixed assets | 26 | €1,189 | €508 | -€681 | -57.3% |
| Current assets | 29/58 | €34,094 | €48,704 | +€14,610 | +42.9% |
| Amounts receivable within one year | 40/41 | €12,114 | €11,980 | -€134 | -1.1% |
| Trade receivables | 40 | €4,804 | €7,980 | +€3,176 | +66.1% |
| Other amounts receivable | 41 | €7,310 | €4,000 | -€3,310 | -45.3% |
| Cash at bank and in hand | 54/58 | €21,980 | €36,724 | +€14,744 | +67.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €38,507 | €52,041 | +€13,533 | +35.1% |
| Equity | 10/15 | €23,572 | €28,930 | +€5,359 | +22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,988 | €13,988 | = | 0.0% |
| Distributable reserves | 133 | €13,988 | €13,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,016 | -€3,657 | +€5,359 | +59.4% |
| Amounts payable | 17/49 | €14,935 | €23,110 | +€8,175 | +54.7% |
| Amounts payable within one year | 42/48 | €14,935 | €22,202 | +€7,266 | +48.6% |
| Trade debts | 44 | €1,472 | €869 | -€603 | -41.0% |
| Suppliers | 440/4 | €1,472 | €869 | -€603 | -41.0% |
| Taxes, remuneration and social security | 45 | €959 | €1,353 | +€394 | +41.1% |
| Taxes | 450/3 | €959 | €1,353 | +€394 | +41.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,504 | €19,980 | +€7,475 | +59.8% |
| Accrued charges and deferred income | 492/3 | - | €909 | +€909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €2,300 | -€536 | -18.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,598 | €9,180 | +€14,778 | |
| Operating profit (loss) | 9901 | -€8,938 | €6,360 | +€15,299 | |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €97 | €1,007 | +€910 | +935.9% |
| Recurring financial charges | 65 | €97 | €1,007 | +€910 | +935.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,036 | €5,359 | +€14,394 | |
| Income taxes | 67/77 | -€20 | €0 | +€20 | |
| Profit (loss) for the period | 9904 | -€9,016 | €5,359 | +€14,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,016 | €5,359 | +€14,374 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.