STUDIO MOXI: 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 MOXI
Largest movements
- Cash +€35,648
up €35,648 (+1466.4%), from €2,431 to €38,079
mainly Net result for the year (+€31,627) and Trade debts (+€10,885)
- Receivables within one year +€17,700
up €17,700 (+182.0%), from €9,724 to €27,424
of which Trade receivables: +€20,571
- Tangible fixed assets -€2,841
down €2,841 (-8.7%), from €32,675 to €29,834
- Reserves +€27,084
new in 2025: €27,084
- Trade debts +€10,885
up €10,885 (+26.7%), from €40,818 to €51,703
- Tax, wage and social debts +€8,596
up €8,596 (+9294.5%), from €92 to €8,689
- Profit (loss) carried forward +€4,543
no longer reported in 2025 (was -€4,543)
- Gross operating margin +€48,580
up €48,580 (+796.9%), from €6,096 to €54,676
- Taxes +€14,282
up €14,282 (+15441.4%), from €92 to €14,374
- Depreciation +€3,060
up €3,060 (+64.2%), from €4,767 to €7,828
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 | €44,830 | €95,337 | +€50,507 | +112.7% |
| Fixed assets | 21/28 | €32,675 | €29,834 | -€2,841 | -8.7% |
| Tangible fixed assets | 22/27 | €32,675 | €29,834 | -€2,841 | -8.7% |
| Furniture and vehicles | 24 | €32,675 | €29,834 | -€2,841 | -8.7% |
| Current assets | 29/58 | €12,155 | €65,503 | +€53,347 | +438.9% |
| Amounts receivable within one year | 40/41 | €9,724 | €27,424 | +€17,700 | +182.0% |
| Trade receivables | 40 | €6,853 | €27,424 | +€20,571 | +300.2% |
| Other amounts receivable | 41 | €2,871 | - | -€2,871 | |
| Cash at bank and in hand | 54/58 | €2,431 | €38,079 | +€35,648 | +1466.4% |
| Total equity and liabilities | 10/49 | €44,830 | €95,337 | +€50,507 | +112.7% |
| Equity | 10/15 | -€543 | €31,084 | +€31,627 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €27,084 | +€27,084 | |
| Distributable reserves | 133 | - | €27,084 | +€27,084 | |
| Profit (loss) carried forward | 14 | -€4,543 | - | +€4,543 | |
| Amounts payable | 17/49 | €45,373 | €64,253 | +€18,880 | +41.6% |
| Amounts payable within one year | 42/48 | €45,373 | €64,253 | +€18,880 | +41.6% |
| Trade debts | 44 | €40,818 | €51,703 | +€10,885 | +26.7% |
| Suppliers | 440/4 | €40,818 | €51,703 | +€10,885 | +26.7% |
| Taxes, remuneration and social security | 45 | €92 | €8,689 | +€8,596 | +9294.5% |
| Taxes | 450/3 | €92 | €8,689 | +€8,596 | +9294.5% |
| Other amounts payable | 47/48 | €4,462 | €3,861 | -€601 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,767 | €7,828 | +€3,060 | +64.2% |
| Other operating charges | 640/8 | €932 | €774 | -€158 | -17.0% |
| Gross operating margin | 9900 | €6,096 | €54,676 | +€48,580 | +796.9% |
| Operating profit (loss) | 9901 | €397 | €46,075 | +€45,678 | +11519.2% |
| Financial charges | 65/66B | €59 | €73 | +€15 | +25.5% |
| Recurring financial charges | 65 | €59 | €73 | +€15 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €338 | €46,001 | +€45,663 | +13508.2% |
| Income taxes | 67/77 | €92 | €14,374 | +€14,282 | +15441.4% |
| Profit (loss) for the period | 9904 | €246 | €31,627 | +€31,381 | +12780.1% |
| Profit (loss) for the period to be appropriated | 9905 | €246 | €31,627 | +€31,381 | +12780.1% |
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.