STUDIO PERENNES: 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 PERENNES
Largest movements
- Tangible fixed assets -€8,432
down €8,432 (-29.3%), from €28,752 to €20,320
- Cash +€5,993
new in 2025: €5,993
mainly Depreciation (+€8,432) and Other debts (+€6,974)
- Receivables within one year -€3,653
down €3,653 (-31.3%), from €11,653 to €8,000
of which Trade receivables: -€3,200
- Current investments -€2,705
no longer reported in 2025 (was €2,705)
- Profit (loss) carried forward -€12,299
down €12,299, from €1,933 to -€10,366
- Debts after one year -€7,545
down €7,545 (-44.7%), from €16,862 to €9,317
- Other debts +€6,974
up €6,974 (+103%), from €6,769 to €13,743
- Tax, wage and social debts +€3,640
up €3,640 (+57.7%), from €6,304 to €9,943
of which Remuneration and social security: +€4,500
- Gross operating margin -€18,965
down €18,965, from €17,870 to -€1,095
- Taxes -€2,569
down €2,569 (-88.9%), from €2,890 to €320
- Other operating charges -€2,331
down €2,331 (-70.2%), from €3,320 to €989
- Depreciation +€188
up €188 (+2.3%), from €8,244 to €8,432
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 | €43,110 | €34,312 | -€8,797 | -20.4% |
| Fixed assets | 21/28 | €28,752 | €20,320 | -€8,432 | -29.3% |
| Tangible fixed assets | 22/27 | €28,752 | €20,320 | -€8,432 | -29.3% |
| Furniture and vehicles | 24 | €28,752 | €20,320 | -€8,432 | -29.3% |
| Current assets | 29/58 | €14,358 | €13,993 | -€365 | -2.5% |
| Amounts receivable within one year | 40/41 | €11,653 | €8,000 | -€3,653 | -31.3% |
| Trade receivables | 40 | €11,200 | €8,000 | -€3,200 | -28.6% |
| Other amounts receivable | 41 | €453 | €0 | -€453 | -100% |
| Current investments | 50/53 | €2,705 | - | -€2,705 | |
| Cash at bank and in hand | 54/58 | - | €5,993 | +€5,993 | |
| Total equity and liabilities | 10/49 | €43,110 | €34,312 | -€8,797 | -20.4% |
| Equity | 10/15 | €5,933 | -€6,366 | -€12,299 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,933 | -€10,366 | -€12,299 | |
| Amounts payable | 17/49 | €37,176 | €40,678 | +€3,502 | +9.4% |
| Amounts payable after more than one year | 17 | €16,862 | €9,317 | -€7,545 | -44.7% |
| Financial debts | 170/4 | €16,862 | €9,317 | -€7,545 | -44.7% |
| Amounts payable within one year | 42/48 | €20,314 | €31,362 | +€11,047 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €7,161 | €7,545 | +€385 | +5.4% |
| Trade debts | 44 | €81 | €130 | +€50 | +61.7% |
| Suppliers | 440/4 | €81 | €130 | +€50 | +61.7% |
| Taxes, remuneration and social security | 45 | €6,304 | €9,943 | +€3,640 | +57.7% |
| Taxes | 450/3 | €6,304 | €5,443 | -€860 | -13.6% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €6,769 | €13,743 | +€6,974 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,244 | €8,432 | +€188 | +2.3% |
| Other operating charges | 640/8 | €3,320 | €989 | -€2,331 | -70.2% |
| Gross operating margin | 9900 | €17,870 | -€1,095 | -€18,965 | |
| Operating profit (loss) | 9901 | €6,306 | -€10,516 | -€16,822 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,485 | €1,463 | -€22 | -1.5% |
| Recurring financial charges | 65 | €1,485 | €1,463 | -€22 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €4,823 | -€11,979 | -€16,802 | |
| Income taxes | 67/77 | €2,890 | €320 | -€2,569 | -88.9% |
| Profit (loss) for the period | 9904 | €1,933 | -€12,299 | -€14,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,933 | -€12,299 | -€14,232 |
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 20 October 2026 via checked.be.