Studio One: 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 One
Largest movements
- Cash -€452
down €452 (-51.8%), from €872 to €420
- Receivables within one year +€386
new in 2025: €386
- Profit (loss) carried forward +€2,937
up €2,937 (+14.3%), from -€20,468 to -€17,531
- Other debts -€1,738
down €1,738 (-14.9%), from €11,668 to €9,930
- Tax, wage and social debts -€1,110
down €1,110 (-32.0%), from €3,473 to €2,363
- Debts after one year -€450
no longer reported in 2025 (was €450)
- Short-term financial debts +€450
new in 2025: €450
- Gross operating margin +€2,619
up €2,619 (+317.5%), from €825 to €3,444
- Other operating charges -€135
down €135 (-32.3%), from €418 to €283
- Taxes +€98
new in 2025: €98
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,707 | €1,641 | -€66 | -3.9% |
| Fixed assets | 21/28 | €835 | €835 | = | 0.0% |
| Tangible fixed assets | 22/27 | €835 | €835 | = | 0.0% |
| Furniture and vehicles | 24 | €835 | €835 | = | 0.0% |
| Current assets | 29/58 | €872 | €806 | -€66 | -7.6% |
| Amounts receivable within one year | 40/41 | - | €386 | +€386 | |
| Other amounts receivable | 41 | - | €386 | +€386 | |
| Cash at bank and in hand | 54/58 | €872 | €420 | -€452 | -51.8% |
| Total equity and liabilities | 10/49 | €1,707 | €1,641 | -€66 | -3.9% |
| Equity | 10/15 | -€14,268 | -€11,331 | +€2,937 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,468 | -€17,531 | +€2,937 | +14.3% |
| Amounts payable | 17/49 | €15,975 | €12,972 | -€3,003 | -18.8% |
| Amounts payable after more than one year | 17 | €450 | - | -€450 | |
| Other amounts payable | 178/9 | €450 | - | -€450 | |
| Amounts payable within one year | 42/48 | €15,525 | €12,972 | -€2,553 | -16.4% |
| Financial debts | 43 | - | €450 | +€450 | |
| Other loans | 439 | - | €450 | +€450 | |
| Trade debts | 44 | €384 | €229 | -€155 | -40.4% |
| Suppliers | 440/4 | €384 | €229 | -€155 | -40.4% |
| Taxes, remuneration and social security | 45 | €3,473 | €2,363 | -€1,110 | -32.0% |
| Taxes | 450/3 | €3,473 | €2,363 | -€1,110 | -32.0% |
| Other amounts payable | 47/48 | €11,668 | €9,930 | -€1,738 | -14.9% |
| Other operating charges | 640/8 | €418 | €283 | -€135 | -32.3% |
| Gross operating margin | 9900 | €825 | €3,444 | +€2,619 | +317.5% |
| Operating profit (loss) | 9901 | €407 | €3,161 | +€2,754 | +676.7% |
| Financial charges | 65/66B | €38 | €65 | +€27 | +71.1% |
| Recurring financial charges | 65 | €38 | €65 | +€27 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €369 | €3,096 | +€2,727 | +739.0% |
| Income taxes | 67/77 | - | €98 | +€98 | |
| Profit (loss) for the period | 9904 | €369 | €2,998 | +€2,629 | +712.5% |
| Profit (loss) for the period to be appropriated | 9905 | €369 | €2,998 | +€2,629 | +712.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.