Studio NVD: 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 NVD
Largest movements
- Cash +€5,680
new in 2024: €5,680
mainly Other debts (+€6,527) and Current investments (+€2,476)
- Current investments -€2,476
no longer reported in 2024 (was €2,476)
- Tangible fixed assets -€508
down €508 (-16.7%), from €3,049 to €2,541
of which Plant, machinery and equipment: -€478
- Receivables within one year -€298
down €298 (-4.8%), from €6,210 to €5,912
of which Trade receivables: -€302
- Deferred charges and accrued income +€276
up €276 (+51.1%), from €540 to €816
- Profit (loss) carried forward -€6,972
down €6,972 (-14.6%), from -€47,591 to -€54,563
- Other debts +€6,527
up €6,527 (+11.9%), from €55,010 to €61,537
- Tax, wage and social debts +€1,992
up €1,992 (+108.6%), from €1,835 to €3,827
- Trade debts +€784
up €784 (+129.1%), from €607 to €1,391
- Accrued charges and deferred income +€344
new in 2024: €344
- Gross operating margin -€3,110
down €3,110 (-1834.4%), from -€170 to -€3,280
- Financial charges +€1,159
up €1,159 (+563.4%), from €206 to €1,364
- Other operating charges +€772
new in 2024: €772
- Depreciation +€502
up €502 (+54.9%), from €915 to €1,417
- Financial income -€88
down €88 (-100.0%), from €88 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,862 | €15,536 | +€2,674 | +20.8% |
| Fixed assets | 21/28 | €3,049 | €2,541 | -€508 | -16.7% |
| Tangible fixed assets | 22/27 | €3,049 | €2,541 | -€508 | -16.7% |
| Plant, machinery and equipment | 23 | €1,052 | €574 | -€478 | -45.4% |
| Furniture and vehicles | 24 | €1,997 | €1,966 | -€31 | -1.5% |
| Current assets | 29/58 | €9,813 | €12,995 | +€3,182 | +32.4% |
| Stocks and contracts in progress | 3 | €587 | €587 | = | 0.0% |
| Stocks | 30/36 | €587 | €587 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,210 | €5,912 | -€298 | -4.8% |
| Trade receivables | 40 | €6,210 | €5,908 | -€302 | -4.9% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Current investments | 50/53 | €2,476 | - | -€2,476 | |
| Cash at bank and in hand | 54/58 | - | €5,680 | +€5,680 | |
| Deferred charges and accrued income | 490/1 | €540 | €816 | +€276 | +51.1% |
| Total equity and liabilities | 10/49 | €12,862 | €15,536 | +€2,674 | +20.8% |
| Equity | 10/15 | -€44,591 | -€51,563 | -€6,972 | -15.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,591 | -€54,563 | -€6,972 | -14.6% |
| Amounts payable | 17/49 | €57,453 | €67,099 | +€9,646 | +16.8% |
| Amounts payable within one year | 42/48 | €57,453 | €66,755 | +€9,302 | +16.2% |
| Trade debts | 44 | €607 | €1,391 | +€784 | +129.1% |
| Suppliers | 440/4 | €607 | €1,391 | +€784 | +129.1% |
| Taxes, remuneration and social security | 45 | €1,835 | €3,827 | +€1,992 | +108.6% |
| Taxes | 450/3 | €1,835 | €3,827 | +€1,992 | +108.6% |
| Other amounts payable | 47/48 | €55,010 | €61,537 | +€6,527 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €344 | +€344 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €1,417 | +€502 | +54.9% |
| Other operating charges | 640/8 | - | €772 | +€772 | |
| Gross operating margin | 9900 | -€170 | -€3,280 | -€3,110 | -1834.4% |
| Operating profit (loss) | 9901 | -€1,084 | -€5,468 | -€4,384 | -404.4% |
| Financial income | 75/76B | €88 | €0 | -€88 | -100.0% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -100.0% |
| Financial charges | 65/66B | €206 | €1,364 | +€1,159 | +563.4% |
| Recurring financial charges | 65 | €206 | €1,364 | +€1,159 | +563.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,202 | -€6,832 | -€5,630 | -468.3% |
| Income taxes | 67/77 | €139 | €140 | +€0 | +0.3% |
| Profit (loss) for the period | 9904 | -€1,341 | -€6,972 | -€5,631 | -419.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,341 | -€6,972 | -€5,631 | -419.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.