STUDIO MEMPHIS: 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 MEMPHIS
Largest movements
- Cash -€46,573
down €46,573 (-78.3%), from €59,518 to €12,944
mainly Tax, wage and social debts (-€34,388) and Receivables within one year (-€25,164)
- Receivables within one year +€25,164
up €25,164 (+7.3%), from €345,309 to €370,472
of which Other amounts receivable: +€79,519
- Tangible fixed assets -€10,783
down €10,783 (-22.3%), from €48,310 to €37,527
of which Furniture and vehicles: -€5,777
- Receivables after one year -€6,500
no longer reported in 2025 (was €6,500)
- Tax, wage and social debts -€34,388
down €34,388 (-56.5%), from €60,815 to €26,427
of which Taxes: -€28,653
- Other debts -€23,401
down €23,401 (-93.1%), from €25,124 to €1,723
- Trade debts +€21,876
up €21,876 (+53.3%), from €41,056 to €62,932
- Accrued charges and deferred income -€7,998
no longer reported in 2025 (was €7,998)
- Reserves +€5,500
up €5,500 (+2.6%), from €215,500 to €221,000
- Gross operating margin -€64,206
down €64,206 (-30.4%), from €211,008 to €146,802
- Staff costs -€24,291
down €24,291 (-17.2%), from €141,251 to €116,960
- Taxes -€8,056
down €8,056 (-40.5%), from €19,894 to €11,837
- Financial income +€5,244
up €5,244 (+282.5%), from €1,857 to €7,100
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 | €478,290 | €440,378 | -€37,911 | -7.9% |
| Fixed assets | 21/28 | €48,310 | €37,527 | -€10,783 | -22.3% |
| Tangible fixed assets | 22/27 | €48,310 | €37,527 | -€10,783 | -22.3% |
| Land and buildings | 22 | €11,244 | €9,228 | -€2,016 | -17.9% |
| Plant, machinery and equipment | 23 | €10,333 | €7,343 | -€2,989 | -28.9% |
| Furniture and vehicles | 24 | €26,733 | €20,956 | -€5,777 | -21.6% |
| Current assets | 29/58 | €429,980 | €402,852 | -€27,129 | -6.3% |
| Amounts receivable after more than one year | 29 | €6,500 | - | -€6,500 | |
| Other amounts receivable | 291 | €6,500 | - | -€6,500 | |
| Stocks and contracts in progress | 3 | €15,090 | €15,090 | = | 0.0% |
| Stocks | 30/36 | €15,090 | €15,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €345,309 | €370,472 | +€25,164 | +7.3% |
| Trade receivables | 40 | €283,943 | €229,587 | -€54,356 | -19.1% |
| Other amounts receivable | 41 | €61,366 | €140,885 | +€79,519 | +129.6% |
| Cash at bank and in hand | 54/58 | €59,518 | €12,944 | -€46,573 | -78.3% |
| Deferred charges and accrued income | 490/1 | €3,563 | €4,345 | +€781 | +21.9% |
| Total equity and liabilities | 10/49 | €478,290 | €440,378 | -€37,911 | -7.9% |
| Equity | 10/15 | €343,297 | €349,296 | +€5,999 | +1.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €215,500 | €221,000 | +€5,500 | +2.6% |
| Distributable reserves | 133 | €215,500 | €221,000 | +€5,500 | +2.6% |
| Profit (loss) carried forward | 14 | €107,337 | €107,836 | +€499 | +0.5% |
| Amounts payable | 17/49 | €134,993 | €91,082 | -€43,911 | -32.5% |
| Amounts payable within one year | 42/48 | €126,995 | €91,082 | -€35,913 | -28.3% |
| Trade debts | 44 | €41,056 | €62,932 | +€21,876 | +53.3% |
| Suppliers | 440/4 | €41,056 | €62,932 | +€21,876 | +53.3% |
| Taxes, remuneration and social security | 45 | €60,815 | €26,427 | -€34,388 | -56.5% |
| Taxes | 450/3 | €46,991 | €18,338 | -€28,653 | -61.0% |
| Remuneration and social security | 454/9 | €13,824 | €8,089 | -€5,735 | -41.5% |
| Other amounts payable | 47/48 | €25,124 | €1,723 | -€23,401 | -93.1% |
| Accrued charges and deferred income | 492/3 | €7,998 | - | -€7,998 | |
| Remuneration, social security and pensions | 62 | €141,251 | €116,960 | -€24,291 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,162 | €17,150 | -€11 | -0.1% |
| Other operating charges | 640/8 | €1,511 | €1,202 | -€308 | -20.4% |
| Gross operating margin | 9900 | €211,008 | €146,802 | -€64,206 | -30.4% |
| Operating profit (loss) | 9901 | €51,085 | €11,489 | -€39,595 | -77.5% |
| Financial income | 75/76B | €1,857 | €7,100 | +€5,244 | +282.5% |
| Recurring financial income | 75 | €1,857 | €7,100 | +€5,244 | +282.5% |
| Financial charges | 65/66B | €805 | €753 | -€51 | -6.4% |
| Recurring financial charges | 65 | €805 | €753 | -€51 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €52,137 | €17,837 | -€34,300 | -65.8% |
| Income taxes | 67/77 | €19,894 | €11,837 | -€8,056 | -40.5% |
| Profit (loss) for the period | 9904 | €32,243 | €5,999 | -€26,244 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,243 | €5,999 | -€26,244 | -81.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.