Studio McBeck: 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 McBeck
Largest movements
- Cash +€24,818
up €24,818 (+236.1%), from €10,511 to €35,329
mainly Depreciation (+€19,670) and Net result for the year (+€18,627)
- Tangible fixed assets -€18,856
down €18,856 (-30.5%), from €61,841 to €42,985
of which Furniture and vehicles: -€17,367
- Receivables within one year +€7,596
up €7,596 (+15.3%), from €49,647 to €57,243
of which Trade receivables: +€12,536
- Profit (loss) carried forward +€18,627
up €18,627, from -€637 to €17,990
- Tax, wage and social debts -€10,657
down €10,657 (-60.1%), from €17,729 to €7,072
of which Taxes: -€10,657
- Trade debts +€3,211
up €3,211 (+67.3%), from €4,771 to €7,982
- Gross operating margin +€30,143
up €30,143 (+140.1%), from €21,515 to €51,658
- Taxes +€8,167
up €8,167 (+13561.2%), from €60 to €8,227
- Depreciation +€2,219
up €2,219 (+12.7%), from €17,451 to €19,670
- Other operating charges +€530
up €530 (+65.3%), from €810 to €1,340
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 | €123,436 | €136,306 | +€12,870 | +10.4% |
| Fixed assets | 21/28 | €61,841 | €42,985 | -€18,856 | -30.5% |
| Tangible fixed assets | 22/27 | €61,841 | €42,985 | -€18,856 | -30.5% |
| Plant, machinery and equipment | 23 | €1,464 | €424 | -€1,039 | -71.0% |
| Furniture and vehicles | 24 | €56,330 | €38,963 | -€17,367 | -30.8% |
| Other tangible fixed assets | 26 | €4,048 | €3,598 | -€450 | -11.1% |
| Current assets | 29/58 | €61,595 | €93,322 | +€31,727 | +51.5% |
| Amounts receivable within one year | 40/41 | €49,647 | €57,243 | +€7,596 | +15.3% |
| Trade receivables | 40 | €44,707 | €57,243 | +€12,536 | +28.0% |
| Other amounts receivable | 41 | €4,940 | €0 | -€4,940 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,511 | €35,329 | +€24,818 | +236.1% |
| Deferred charges and accrued income | 490/1 | €1,437 | €750 | -€688 | -47.8% |
| Total equity and liabilities | 10/49 | €123,436 | €136,306 | +€12,870 | +10.4% |
| Equity | 10/15 | €27,060 | €45,687 | +€18,627 | +68.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,697 | €23,697 | = | 0.0% |
| Distributable reserves | 133 | €23,697 | €23,697 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€637 | €17,990 | +€18,627 | |
| Amounts payable | 17/49 | €96,376 | €90,619 | -€5,756 | -6.0% |
| Amounts payable within one year | 42/48 | €87,911 | €81,380 | -€6,531 | -7.4% |
| Trade debts | 44 | €4,771 | €7,982 | +€3,211 | +67.3% |
| Suppliers | 440/4 | €4,771 | €7,982 | +€3,211 | +67.3% |
| Taxes, remuneration and social security | 45 | €17,729 | €7,072 | -€10,657 | -60.1% |
| Taxes | 450/3 | €17,729 | €7,072 | -€10,657 | -60.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €65,411 | €66,326 | +€915 | +1.4% |
| Accrued charges and deferred income | 492/3 | €8,465 | €9,239 | +€775 | +9.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,451 | €19,670 | +€2,219 | +12.7% |
| Other operating charges | 640/8 | €810 | €1,340 | +€530 | +65.3% |
| Gross operating margin | 9900 | €21,515 | €51,658 | +€30,143 | +140.1% |
| Operating profit (loss) | 9901 | €3,254 | €30,648 | +€27,394 | +842.0% |
| Financial income | 75/76B | €17 | €23 | +€7 | +39.7% |
| Recurring financial income | 75 | €17 | €23 | +€7 | +39.7% |
| Financial charges | 65/66B | €3,847 | €3,818 | -€29 | -0.8% |
| Recurring financial charges | 65 | €3,847 | €3,818 | -€29 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€577 | €26,854 | +€27,430 | |
| Income taxes | 67/77 | €60 | €8,227 | +€8,167 | +13561.2% |
| Profit (loss) for the period | 9904 | -€637 | €18,627 | +€19,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€637 | €18,627 | +€19,264 |
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 1 October 2026 via checked.be.