Studio Mesmer: 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 Mesmer
Largest movements
- Cash +€8,224
up €8,224 (+81.4%), from €10,109 to €18,333
mainly Net result for the year (+€8,369) and Depreciation (+€3,000)
- Tangible fixed assets -€3,000
down €3,000 (-58.4%), from €5,137 to €2,137
- Receivables within one year +€1,921
up €1,921 (+19.2%), from €10,029 to €11,950
of which Trade receivables: +€2,147
- Reserves +€8,369
up €8,369 (+49.1%), from €17,032 to €25,401
- Tax, wage and social debts -€2,665
down €2,665 (-49.8%), from €5,349 to €2,684
- Accrued charges and deferred income +€1,432
up €1,432 (+228.2%), from €628 to €2,060
- Gross operating margin +€7,992
up €7,992 (+117.1%), from €6,824 to €14,816
- Taxes +€1,575
up €1,575 (+142.0%), from €1,109 to €2,684
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 | €25,784 | €32,815 | +€7,031 | +27.3% |
| Fixed assets | 21/28 | €5,137 | €2,137 | -€3,000 | -58.4% |
| Tangible fixed assets | 22/27 | €5,137 | €2,137 | -€3,000 | -58.4% |
| Furniture and vehicles | 24 | €5,137 | €2,137 | -€3,000 | -58.4% |
| Current assets | 29/58 | €20,647 | €30,678 | +€10,031 | +48.6% |
| Amounts receivable within one year | 40/41 | €10,029 | €11,950 | +€1,921 | +19.2% |
| Trade receivables | 40 | €9,528 | €11,675 | +€2,147 | +22.5% |
| Other amounts receivable | 41 | €500 | €274 | -€226 | -45.1% |
| Cash at bank and in hand | 54/58 | €10,109 | €18,333 | +€8,224 | +81.4% |
| Deferred charges and accrued income | 490/1 | €510 | €395 | -€114 | -22.5% |
| Total equity and liabilities | 10/49 | €25,784 | €32,815 | +€7,031 | +27.3% |
| Equity | 10/15 | €19,532 | €27,901 | +€8,369 | +42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,032 | €25,401 | +€8,369 | +49.1% |
| Distributable reserves | 133 | €17,032 | €25,401 | +€8,369 | +49.1% |
| Amounts payable | 17/49 | €6,251 | €4,914 | -€1,338 | -21.4% |
| Amounts payable within one year | 42/48 | €5,624 | €2,854 | -€2,770 | -49.3% |
| Trade debts | 44 | €69 | €66 | -€3 | -3.9% |
| Suppliers | 440/4 | €69 | €66 | -€3 | -3.9% |
| Taxes, remuneration and social security | 45 | €5,349 | €2,684 | -€2,665 | -49.8% |
| Taxes | 450/3 | €5,349 | €2,684 | -€2,665 | -49.8% |
| Other amounts payable | 47/48 | €206 | €103 | -€103 | -49.8% |
| Accrued charges and deferred income | 492/3 | €628 | €2,060 | +€1,432 | +228.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €733 | €616 | -€117 | -16.0% |
| Gross operating margin | 9900 | €6,824 | €14,816 | +€7,992 | +117.1% |
| Operating profit (loss) | 9901 | €3,092 | €11,201 | +€8,109 | +262.3% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €69 | €148 | +€79 | +114.5% |
| Recurring financial charges | 65 | €69 | €148 | +€79 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €3,066 | €11,053 | +€7,987 | +260.5% |
| Income taxes | 67/77 | €1,109 | €2,684 | +€1,575 | +142.0% |
| Profit (loss) for the period | 9904 | €1,957 | €8,369 | +€6,412 | +327.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,957 | €8,369 | +€6,412 | +327.6% |
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 6 October 2026 via checked.be.