STUDIO MOVE: 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 MOVE
Largest movements
- Financial fixed assets +€2,700
up €2,700 (+1500.0%), from €180 to €2,880
- Tangible fixed assets -€1,072
down €1,072 (-7.2%), from €14,899 to €13,828
of which Furniture and vehicles: -€544
- Deferred charges and accrued income +€1,020
new in 2025: €1,020
- Receivables within one year +€967
up €967 (+139.5%), from €693 to €1,660
- Other debts +€24,805
up €24,805 (+109.6%), from €22,633 to €47,438
- Profit (loss) carried forward -€13,410
down €13,410 (-15.8%), from -€85,051 to -€98,460
- Short-term financial debts -€6,558
down €6,558 (-44.2%), from €14,824 to €8,265
- Debts after one year -€4,109
down €4,109 (-9.8%), from €41,877 to €37,768
- Trade debts +€3,709
up €3,709 (+200.1%), from €1,854 to €5,563
- Gross operating margin -€14,395
down €14,395, from €10,360 to -€4,035
- Depreciation +€1,007
up €1,007 (+22.6%), from €4,452 to €5,459
- Financial charges +€595
up €595 (+23.9%), from €2,496 to €3,091
- Other operating charges -€180
down €180 (-20.9%), from €865 to €684
- Financial income -€141
no longer reported in 2025 (was €141)
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 | €16,007 | €19,677 | +€3,670 | +22.9% |
| Fixed assets | 21/28 | €15,079 | €16,708 | +€1,628 | +10.8% |
| Tangible fixed assets | 22/27 | €14,899 | €13,828 | -€1,072 | -7.2% |
| Land and buildings | 22 | €23 | - | -€23 | |
| Plant, machinery and equipment | 23 | €14,059 | €13,555 | -€504 | -3.6% |
| Furniture and vehicles | 24 | €817 | €273 | -€544 | -66.6% |
| Financial fixed assets | 28 | €180 | €2,880 | +€2,700 | +1500.0% |
| Current assets | 29/58 | €928 | €2,970 | +€2,042 | +220.1% |
| Amounts receivable within one year | 40/41 | €693 | €1,660 | +€967 | +139.5% |
| Trade receivables | 40 | €693 | €1,660 | +€967 | +139.5% |
| Cash at bank and in hand | 54/58 | €235 | €289 | +€55 | +23.4% |
| Deferred charges and accrued income | 490/1 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €16,007 | €19,677 | +€3,670 | +22.9% |
| Equity | 10/15 | -€66,451 | -€79,860 | -€13,410 | -20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,051 | -€98,460 | -€13,410 | -15.8% |
| Amounts payable | 17/49 | €82,458 | €99,538 | +€17,080 | +20.7% |
| Amounts payable after more than one year | 17 | €41,877 | €37,768 | -€4,109 | -9.8% |
| Financial debts | 170/4 | €41,877 | €37,768 | -€4,109 | -9.8% |
| Amounts payable within one year | 42/48 | €39,553 | €61,770 | +€22,217 | +56.2% |
| Financial debts | 43 | €14,824 | €8,265 | -€6,558 | -44.2% |
| Credit institutions | 430/8 | €14,824 | €8,265 | -€6,558 | -44.2% |
| Trade debts | 44 | €1,854 | €5,563 | +€3,709 | +200.1% |
| Suppliers | 440/4 | €1,854 | €5,563 | +€3,709 | +200.1% |
| Taxes, remuneration and social security | 45 | €242 | €503 | +€261 | +108.0% |
| Taxes | 450/3 | €242 | €503 | +€261 | +108.0% |
| Other amounts payable | 47/48 | €22,633 | €47,438 | +€24,805 | +109.6% |
| Accrued charges and deferred income | 492/3 | €1,028 | - | -€1,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,452 | €5,459 | +€1,007 | +22.6% |
| Other operating charges | 640/8 | €865 | €684 | -€180 | -20.9% |
| Gross operating margin | 9900 | €10,360 | -€4,035 | -€14,395 | |
| Operating profit (loss) | 9901 | €5,043 | -€10,178 | -€15,221 | |
| Financial income | 75/76B | €141 | - | -€141 | |
| Recurring financial income | 75 | €141 | - | -€141 | |
| Financial charges | 65/66B | €2,496 | €3,091 | +€595 | +23.9% |
| Recurring financial charges | 65 | €2,496 | €3,091 | +€595 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €2,689 | -€13,269 | -€15,958 | |
| Income taxes | 67/77 | €156 | €140 | -€15 | -9.8% |
| Profit (loss) for the period | 9904 | €2,533 | -€13,410 | -€15,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,533 | -€13,410 | -€15,943 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.