STUDIO NEGENTIEN: 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 NEGENTIEN
Largest movements
- Cash -€6,178
down €6,178 (-41.1%), from €15,047 to €8,870
mainly Debts after one year (-€6,000) and Receivables within one year (-€5,994)
- Tangible fixed assets -€6,118
down €6,118 (-28.5%), from €21,470 to €15,352
of which Furniture and vehicles: -€7,032
- Receivables within one year +€5,994
up €5,994 (+40.6%), from €14,768 to €20,762
of which Other amounts receivable: +€5,254
- Deferred charges and accrued income +€1,300
up €1,300 (+43.3%), from €3,000 to €4,300
- Debts after one year -€6,000
down €6,000 (-50.3%), from €11,923 to €5,923
- Trade debts +€2,411
up €2,411 (+79.0%), from €3,053 to €5,463
- Tax, wage and social debts -€1,531
down €1,531 (-32.7%), from €4,679 to €3,147
- Gross operating margin -€3,850
down €3,850 (-27.3%), from €14,117 to €10,267
- Taxes -€1,052
down €1,052 (-95.2%), from €1,106 to €54
- Other operating charges -€593
down €593 (-42.0%), from €1,412 to €819
- Depreciation -€462
down €462 (-4.8%), from €9,570 to €9,109
- Financial income +€142
up €142 (+125%), from €114 to €256
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.
Derived cash bridge
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 | €54,286 | €49,284 | -€5,002 | -9.2% |
| Fixed assets | 21/28 | €21,470 | €15,352 | -€6,118 | -28.5% |
| Tangible fixed assets | 22/27 | €21,470 | €15,352 | -€6,118 | -28.5% |
| Plant, machinery and equipment | 23 | €2,470 | €3,383 | +€913 | +37.0% |
| Furniture and vehicles | 24 | €19,000 | €11,969 | -€7,032 | -37.0% |
| Current assets | 29/58 | €32,815 | €33,932 | +€1,116 | +3.4% |
| Amounts receivable within one year | 40/41 | €14,768 | €20,762 | +€5,994 | +40.6% |
| Trade receivables | 40 | €11,603 | €12,344 | +€740 | +6.4% |
| Other amounts receivable | 41 | €3,165 | €8,419 | +€5,254 | +166% |
| Cash at bank and in hand | 54/58 | €15,047 | €8,870 | -€6,178 | -41.1% |
| Deferred charges and accrued income | 490/1 | €3,000 | €4,300 | +€1,300 | +43.3% |
| Total equity and liabilities | 10/49 | €54,286 | €49,284 | -€5,002 | -9.2% |
| Equity | 10/15 | €30,269 | €30,432 | +€163 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,269 | €27,432 | +€163 | +0.6% |
| Distributable reserves | 133 | €27,269 | €27,432 | +€163 | +0.6% |
| Amounts payable | 17/49 | €24,017 | €18,852 | -€5,165 | -21.5% |
| Amounts payable after more than one year | 17 | €11,923 | €5,923 | -€6,000 | -50.3% |
| Financial debts | 170/4 | €11,923 | €5,923 | -€6,000 | -50.3% |
| Amounts payable within one year | 42/48 | €12,094 | €12,930 | +€835 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €4,363 | €4,319 | -€44 | -1.0% |
| Trade debts | 44 | €3,053 | €5,463 | +€2,411 | +79.0% |
| Suppliers | 440/4 | €3,053 | €5,463 | +€2,411 | +79.0% |
| Taxes, remuneration and social security | 45 | €4,679 | €3,147 | -€1,531 | -32.7% |
| Taxes | 450/3 | €4,679 | €3,147 | -€1,531 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,570 | €9,109 | -€462 | -4.8% |
| Other operating charges | 640/8 | €1,412 | €819 | -€593 | -42.0% |
| Gross operating margin | 9900 | €14,117 | €10,267 | -€3,850 | -27.3% |
| Operating profit (loss) | 9901 | €3,135 | €340 | -€2,795 | -89.2% |
| Financial income | 75/76B | €114 | €256 | +€142 | +125% |
| Recurring financial income | 75 | €114 | €256 | +€142 | +125% |
| Financial charges | 65/66B | €494 | €380 | -€114 | -23.1% |
| Recurring financial charges | 65 | €494 | €380 | -€114 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €2,756 | €216 | -€2,539 | -92.1% |
| Income taxes | 67/77 | €1,106 | €54 | -€1,052 | -95.2% |
| Profit (loss) for the period | 9904 | €1,650 | €163 | -€1,487 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,650 | €163 | -€1,487 | -90.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.