Studio MISC: what changed
Two financial 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 MISC
Largest movements
- Tangible fixed assets -€9,549
down €9,549 (-100.0%), from €9,549 to €0
of which Plant, machinery and equipment: -€5,522
- Cash -€4,650
down €4,650 (-100.0%), from €4,650 to €0
mainly Net result for the year (-€8,296) and Other debts (-€5,663)
- Receivables within one year -€303
down €303 (-100.0%), from €303 to €0
of which Other amounts receivable: -€239
- Deferred charges and accrued income -€271
down €271 (-100.0%), from €271 to €0
- Profit (loss) carried forward -€8,296
down €8,296 (-106.3%), from -€7,802 to -€16,097
- Other debts -€5,663
down €5,663 (-50.9%), from €11,135 to €5,473
- Tax, wage and social debts -€4,216
down €4,216 (-85.4%), from €4,936 to €720
- Trade debts +€3,483
up €3,483 (+351.1%), from €992 to €4,475
- Gross operating margin -€7,226
down €7,226, from €2,359 to -€4,866
- Depreciation -€3,475
down €3,475 (-100.0%), from €3,475 to €0
- Other operating charges +€2,757
up €2,757 (+538.8%), from €512 to €3,269
- Financial charges -€290
down €290 (-63.5%), from €456 to €166
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 | €14,773 | €0 | -€14,773 | -100.0% |
| Fixed assets | 21/28 | €9,549 | €0 | -€9,549 | -100.0% |
| Tangible fixed assets | 22/27 | €9,549 | €0 | -€9,549 | -100.0% |
| Plant, machinery and equipment | 23 | €5,522 | €0 | -€5,522 | -100.0% |
| Furniture and vehicles | 24 | €4,027 | €0 | -€4,027 | -100.0% |
| Current assets | 29/58 | €5,224 | €0 | -€5,224 | -100.0% |
| Amounts receivable within one year | 40/41 | €303 | €0 | -€303 | -100.0% |
| Trade receivables | 40 | €64 | €0 | -€64 | -100.0% |
| Other amounts receivable | 41 | €239 | €0 | -€239 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,650 | €0 | -€4,650 | -100.0% |
| Deferred charges and accrued income | 490/1 | €271 | €0 | -€271 | -100.0% |
| Total equity and liabilities | 10/49 | €14,773 | €0 | -€14,773 | -100.0% |
| Equity | 10/15 | -€2,802 | -€11,097 | -€8,296 | -296.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,802 | -€16,097 | -€8,296 | -106.3% |
| Amounts payable | 17/49 | €17,575 | €11,097 | -€6,477 | -36.9% |
| Amounts payable within one year | 42/48 | €17,063 | €10,674 | -€6,388 | -37.4% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €992 | €4,475 | +€3,483 | +351.1% |
| Suppliers | 440/4 | €992 | €4,475 | +€3,483 | +351.1% |
| Taxes, remuneration and social security | 45 | €4,936 | €720 | -€4,216 | -85.4% |
| Taxes | 450/3 | €4,936 | €720 | -€4,216 | -85.4% |
| Other amounts payable | 47/48 | €11,135 | €5,473 | -€5,663 | -50.9% |
| Accrued charges and deferred income | 492/3 | €512 | €423 | -€89 | -17.4% |
| Non-recurring operating income | 76A | €1,806 | €0 | -€1,806 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,475 | €0 | -€3,475 | -100.0% |
| Other operating charges | 640/8 | €512 | €3,269 | +€2,757 | +538.8% |
| Gross operating margin | 9900 | €2,359 | -€4,866 | -€7,226 | |
| Operating profit (loss) | 9901 | -€1,627 | -€8,135 | -€6,508 | -400.0% |
| Financial income | 75/76B | €8 | €6 | -€2 | -29.6% |
| Recurring financial income | 75 | €8 | €6 | -€2 | -29.6% |
| Financial charges | 65/66B | €456 | €166 | -€290 | -63.5% |
| Recurring financial charges | 65 | €456 | €166 | -€290 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,075 | -€8,296 | -€6,221 | -299.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,075 | -€8,296 | -€6,221 | -299.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,075 | -€8,296 | -€6,221 | -299.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.