STUDIO NUMERO: 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 NUMERO
Largest movements
- Cash +€26,427
up €26,427 (+166%), from €15,886 to €42,313
mainly Net result for the year (+€18,583) and Receivables within one year (+€6,756)
- Receivables within one year -€6,756
down €6,756 (-14.8%), from €45,592 to €38,836
of which Trade receivables: -€12,565
- Profit (loss) carried forward +€18,583
up €18,583 (+44.1%), from €42,105 to €60,687
- Tax, wage and social debts +€5,278
up €5,278 (+44.5%), from €11,854 to €17,133
of which Taxes: +€5,378
- Trade debts -€4,525
down €4,525 (-67.3%), from €6,723 to €2,198
- Gross operating margin -€29,224
down €29,224 (-53.9%), from €54,248 to €25,023
- Taxes -€6,997
down €6,997 (-57.9%), from €12,088 to €5,091
- Depreciation +€649
up €649 (+56.5%), from €1,149 to €1,799
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 | €65,682 | €85,018 | +€19,336 | +29.4% |
| Fixed assets | 21/28 | €4,204 | €3,731 | -€473 | -11.2% |
| Tangible fixed assets | 22/27 | €4,108 | €3,636 | -€473 | -11.5% |
| Furniture and vehicles | 24 | €4,108 | €3,636 | -€473 | -11.5% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €61,478 | €81,287 | +€19,809 | +32.2% |
| Amounts receivable within one year | 40/41 | €45,592 | €38,836 | -€6,756 | -14.8% |
| Trade receivables | 40 | €21,012 | €8,447 | -€12,565 | -59.8% |
| Other amounts receivable | 41 | €24,580 | €30,390 | +€5,810 | +23.6% |
| Cash at bank and in hand | 54/58 | €15,886 | €42,313 | +€26,427 | +166% |
| Deferred charges and accrued income | 490/1 | - | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €65,682 | €85,018 | +€19,336 | +29.4% |
| Equity | 10/15 | €47,105 | €65,687 | +€18,583 | +39.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,105 | €60,687 | +€18,583 | +44.1% |
| Amounts payable | 17/49 | €18,577 | €19,331 | +€753 | +4.1% |
| Amounts payable within one year | 42/48 | €18,577 | €19,331 | +€753 | +4.1% |
| Trade debts | 44 | €6,723 | €2,198 | -€4,525 | -67.3% |
| Suppliers | 440/4 | €6,723 | €2,198 | -€4,525 | -67.3% |
| Taxes, remuneration and social security | 45 | €11,854 | €17,133 | +€5,278 | +44.5% |
| Taxes | 450/3 | €9,654 | €15,033 | +€5,378 | +55.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,100 | -€100 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €1,799 | +€649 | +56.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €54,248 | €25,023 | -€29,224 | -53.9% |
| Operating profit (loss) | 9901 | €53,099 | €22,825 | -€30,274 | -57.0% |
| Financial income | 75/76B | €1,103 | €1,001 | -€102 | -9.2% |
| Recurring financial income | 75 | €1,103 | €1,001 | -€102 | -9.2% |
| Financial charges | 65/66B | €9 | €153 | +€144 | +1,662% |
| Recurring financial charges | 65 | €9 | €153 | +€144 | +1,662% |
| Profit (loss) for the period before taxes | 9903 | €54,193 | €23,673 | -€30,519 | -56.3% |
| Income taxes | 67/77 | €12,088 | €5,091 | -€6,997 | -57.9% |
| Profit (loss) for the period | 9904 | €42,105 | €18,583 | -€23,522 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,105 | €18,583 | -€23,522 | -55.9% |
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 14 October 2026 via checked.be.