Studio Om: 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 Om
Largest movements
- Cash -€20,643
down €20,643 (-74.5%), from €27,722 to €7,078
mainly Investment in fixed assets (net) (-€24,830) and Net result for the year (-€18,234)
- Tangible fixed assets +€7,931
up €7,931 (+6.2%), from €127,152 to €135,083
of which Plant, machinery and equipment: +€9,994
- Reserves -€18,234
down €18,234 (-67.7%), from €26,932 to €8,698
- Trade debts +€10,720
up €10,720 (+86.2%), from €12,441 to €23,161
- Debts after one year -€8,530
down €8,530 (-9.4%), from €91,045 to €82,515
- Gross operating margin -€29,324
down €29,324 (-83.0%), from €35,321 to €5,997
- Depreciation +€12,263
up €12,263 (+203.4%), from €6,029 to €18,292
- Financial charges +€2,005
up €2,005 (+86.8%), from €2,311 to €4,315
- Other operating charges +€1,574
up €1,574 (+3147.1%), from €50 to €1,624
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 | €164,698 | €149,871 | -€14,827 | -9.0% |
| Fixed assets | 21/28 | €133,147 | €139,685 | +€6,538 | +4.9% |
| Intangible fixed assets | 21 | €5,995 | €4,602 | -€1,393 | -23.2% |
| Tangible fixed assets | 22/27 | €127,152 | €135,083 | +€7,931 | +6.2% |
| Plant, machinery and equipment | 23 | €18,133 | €28,127 | +€9,994 | +55.1% |
| Furniture and vehicles | 24 | - | €2,197 | +€2,197 | |
| Other tangible fixed assets | 26 | €109,019 | €104,759 | -€4,260 | -3.9% |
| Current assets | 29/58 | €31,552 | €10,187 | -€21,365 | -67.7% |
| Amounts receivable within one year | 40/41 | €3,597 | €2,744 | -€853 | -23.7% |
| Trade receivables | 40 | €1,166 | €2,744 | +€1,578 | +135.4% |
| Other amounts receivable | 41 | €2,431 | - | -€2,431 | |
| Cash at bank and in hand | 54/58 | €27,722 | €7,078 | -€20,643 | -74.5% |
| Deferred charges and accrued income | 490/1 | €233 | €364 | +€131 | +56.3% |
| Total equity and liabilities | 10/49 | €164,698 | €149,871 | -€14,827 | -9.0% |
| Equity | 10/15 | €29,432 | €11,198 | -€18,234 | -62.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,932 | €8,698 | -€18,234 | -67.7% |
| Distributable reserves | 133 | €26,932 | €8,698 | -€18,234 | -67.7% |
| Amounts payable | 17/49 | €135,266 | €138,674 | +€3,407 | +2.5% |
| Amounts payable after more than one year | 17 | €91,045 | €82,515 | -€8,530 | -9.4% |
| Financial debts | 170/4 | €91,045 | €82,515 | -€8,530 | -9.4% |
| Amounts payable within one year | 42/48 | €44,221 | €56,158 | +€11,937 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €7,535 | €8,530 | +€995 | +13.2% |
| Trade debts | 44 | €12,441 | €23,161 | +€10,720 | +86.2% |
| Suppliers | 440/4 | €12,441 | €23,161 | +€10,720 | +86.2% |
| Taxes, remuneration and social security | 45 | €1,383 | €2,205 | +€822 | +59.5% |
| Taxes | 450/3 | €1,383 | €705 | -€678 | -49.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €22,863 | €22,263 | -€600 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,029 | €18,292 | +€12,263 | +203.4% |
| Other operating charges | 640/8 | €50 | €1,624 | +€1,574 | +3147.1% |
| Gross operating margin | 9900 | €35,321 | €5,997 | -€29,324 | -83.0% |
| Operating profit (loss) | 9901 | €29,242 | -€13,919 | -€43,161 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,311 | €4,315 | +€2,005 | +86.8% |
| Recurring financial charges | 65 | €2,311 | €4,315 | +€2,005 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €26,932 | -€18,234 | -€45,166 | |
| Profit (loss) for the period | 9904 | €26,932 | -€18,234 | -€45,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,932 | -€18,234 | -€45,166 |
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 9 October 2026 via checked.be.