Studio Parsen: 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 Parsen
Largest movements
- Tangible fixed assets -€12,517
down €12,517 (-32.6%), from €38,423 to €25,905
of which Furniture and vehicles: -€12,382
- Receivables within one year +€11,416
up €11,416 (+123.1%), from €9,270 to €20,686
of which Other amounts receivable: +€11,553
- Intangible fixed assets -€4,000
down €4,000 (-25.0%), from €16,000 to €12,000
- Cash +€889
up €889 (+6.6%), from €13,373 to €14,262
mainly Depreciation (+€16,517) and Other debts (+€15,000)
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€12,048
down €12,048 (-31.3%), from €38,500 to €26,452
- Debts after one year -€9,830
down €9,830 (-45.0%), from €21,850 to €12,021
- Trade debts +€1,399
up €1,399 (+355.6%), from €393 to €1,792
- Accrued charges and deferred income +€906
up €906 (+80.0%), from €1,133 to €2,039
- Depreciation +€3,084
up €3,084 (+23.0%), from €13,434 to €16,517
- Gross operating margin -€827
down €827 (-3.3%), from €25,032 to €24,205
- Taxes +€378
up €378 (+21.8%), from €1,732 to €2,110
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 | €77,066 | €72,853 | -€4,213 | -5.5% |
| Fixed assets | 21/28 | €54,423 | €37,905 | -€16,517 | -30.4% |
| Intangible fixed assets | 21 | €16,000 | €12,000 | -€4,000 | -25.0% |
| Tangible fixed assets | 22/27 | €38,423 | €25,905 | -€12,517 | -32.6% |
| Plant, machinery and equipment | 23 | €136 | - | -€136 | |
| Furniture and vehicles | 24 | €38,287 | €25,905 | -€12,382 | -32.3% |
| Current assets | 29/58 | €22,643 | €34,948 | +€12,305 | +54.3% |
| Amounts receivable within one year | 40/41 | €9,270 | €20,686 | +€11,416 | +123.1% |
| Trade receivables | 40 | €8,911 | €8,774 | -€137 | -1.5% |
| Other amounts receivable | 41 | €359 | €11,912 | +€11,553 | +3214.7% |
| Cash at bank and in hand | 54/58 | €13,373 | €14,262 | +€889 | +6.6% |
| Total equity and liabilities | 10/49 | €77,066 | €72,853 | -€4,213 | -5.5% |
| Equity | 10/15 | €39,500 | €27,452 | -€12,048 | -30.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,500 | €26,452 | -€12,048 | -31.3% |
| Amounts payable | 17/49 | €37,566 | €45,401 | +€7,835 | +20.9% |
| Amounts payable after more than one year | 17 | €21,850 | €12,021 | -€9,830 | -45.0% |
| Financial debts | 170/4 | €21,850 | €12,021 | -€9,830 | -45.0% |
| Amounts payable within one year | 42/48 | €14,583 | €31,342 | +€16,759 | +114.9% |
| Current portion of amounts payable after more than one year | 42 | €9,412 | €9,830 | +€418 | +4.4% |
| Trade debts | 44 | €393 | €1,792 | +€1,399 | +355.6% |
| Suppliers | 440/4 | €393 | €1,792 | +€1,399 | +355.6% |
| Taxes, remuneration and social security | 45 | €4,778 | €4,720 | -€58 | -1.2% |
| Taxes | 450/3 | €4,778 | €4,720 | -€58 | -1.2% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €1,133 | €2,039 | +€906 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,434 | €16,517 | +€3,084 | +23.0% |
| Other operating charges | 640/8 | €910 | €1,058 | +€149 | +16.3% |
| Gross operating margin | 9900 | €25,032 | €24,205 | -€827 | -3.3% |
| Operating profit (loss) | 9901 | €10,688 | €6,629 | -€4,060 | -38.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,697 | €1,567 | -€130 | -7.7% |
| Recurring financial charges | 65 | €1,697 | €1,567 | -€130 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,991 | €5,062 | -€3,930 | -43.7% |
| Income taxes | 67/77 | €1,732 | €2,110 | +€378 | +21.8% |
| Profit (loss) for the period | 9904 | €7,259 | €2,952 | -€4,307 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,259 | €2,952 | -€4,307 | -59.3% |
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 10 October 2026 via checked.be.