STUDIO METERPAS: 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 METERPAS
Largest movements
- Cash +€18,338
up €18,338 (+52.6%), from €34,887 to €53,225
mainly Net result for the year (+€21,542) and Depreciation (+€4,830)
- Tangible fixed assets +€2,810
up €2,810 (+41.4%), from €6,781 to €9,591
- Receivables within one year -€1,514
down €1,514 (-13.2%), from €11,495 to €9,981
- Reserves +€21,542
up €21,542 (+82.7%), from €26,044 to €47,586
- Trade debts +€2,889
up €2,889 (+165.9%), from €1,741 to €4,630
- Debts after one year -€2,523
down €2,523 (-43.3%), from €5,828 to €3,305
- Tax, wage and social debts -€2,257
down €2,257 (-30.9%), from €7,316 to €5,059
- Gross operating margin +€5,374
up €5,374 (+17.3%), from €30,978 to €36,352
- Depreciation +€2,085
up €2,085 (+76.0%), from €2,745 to €4,830
- Financial charges +€1,712
up €1,712 (+86.8%), from €1,971 to €3,683
of which Non-recurring financial charges: +€1,930
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 | €55,625 | €75,641 | +€20,016 | +36.0% |
| Fixed assets | 21/28 | €6,781 | €9,591 | +€2,810 | +41.4% |
| Tangible fixed assets | 22/27 | €6,781 | €9,591 | +€2,810 | +41.4% |
| Furniture and vehicles | 24 | €6,781 | €9,591 | +€2,810 | +41.4% |
| Current assets | 29/58 | €48,844 | €66,049 | +€17,205 | +35.2% |
| Amounts receivable within one year | 40/41 | €11,495 | €9,981 | -€1,514 | -13.2% |
| Trade receivables | 40 | €11,495 | €9,981 | -€1,514 | -13.2% |
| Cash at bank and in hand | 54/58 | €34,887 | €53,225 | +€18,338 | +52.6% |
| Deferred charges and accrued income | 490/1 | €2,462 | €2,844 | +€382 | +15.5% |
| Total equity and liabilities | 10/49 | €55,625 | €75,641 | +€20,016 | +36.0% |
| Equity | 10/15 | €36,044 | €57,586 | +€21,542 | +59.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,044 | €47,586 | +€21,542 | +82.7% |
| Distributable reserves | 133 | €26,044 | €47,586 | +€21,542 | +82.7% |
| Amounts payable | 17/49 | €19,582 | €18,055 | -€1,527 | -7.8% |
| Amounts payable after more than one year | 17 | €5,828 | €3,305 | -€2,523 | -43.3% |
| Financial debts | 170/4 | €5,828 | €3,305 | -€2,523 | -43.3% |
| Amounts payable within one year | 42/48 | €11,479 | €12,212 | +€734 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €2,421 | €2,523 | +€102 | +4.2% |
| Trade debts | 44 | €1,741 | €4,630 | +€2,889 | +165.9% |
| Suppliers | 440/4 | €1,741 | €4,630 | +€2,889 | +165.9% |
| Taxes, remuneration and social security | 45 | €7,316 | €5,059 | -€2,257 | -30.9% |
| Taxes | 450/3 | €7,316 | €5,059 | -€2,257 | -30.9% |
| Accrued charges and deferred income | 492/3 | €2,275 | €2,538 | +€263 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,745 | €4,830 | +€2,085 | +76.0% |
| Other operating charges | 640/8 | €283 | €481 | +€198 | +69.9% |
| Gross operating margin | 9900 | €30,978 | €36,352 | +€5,374 | +17.3% |
| Operating profit (loss) | 9901 | €27,950 | €31,041 | +€3,091 | +11.1% |
| Financial income | 75/76B | €206 | €251 | +€45 | +22.0% |
| Recurring financial income | 75 | €206 | €251 | +€45 | +22.0% |
| Financial charges | 65/66B | €1,971 | €3,683 | +€1,712 | +86.8% |
| Recurring financial charges | 65 | €1,971 | €1,753 | -€218 | -11.1% |
| Non-recurring financial charges | 66B | - | €1,930 | +€1,930 | |
| Profit (loss) for the period before taxes | 9903 | €26,184 | €27,609 | +€1,425 | +5.4% |
| Income taxes | 67/77 | €5,911 | €6,067 | +€156 | +2.6% |
| Profit (loss) for the period | 9904 | €20,273 | €21,542 | +€1,269 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,273 | €21,542 | +€1,269 | +6.3% |
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 8 October 2026 via checked.be.