Studio Plankton: 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 Plankton
Largest movements
- Receivables within one year -€147,662
down €147,662 (-46.7%), from €316,184 to €168,522
of which Trade receivables: -€167,175
- Cash +€92,760
up €92,760 (+25.9%), from €357,532 to €450,292
mainly Receivables within one year (+€147,662) and Depreciation (+€36,292)
- Tangible fixed assets -€20,186
down €20,186 (-9.8%), from €205,452 to €185,266
of which Other tangible fixed assets: -€20,896
- Short-term financial debts -€75,149
down €75,149 (-57.4%), from €131,017 to €55,868
- Trade debts -€36,765
down €36,765 (-32.9%), from €111,669 to €74,904
- Accrued charges and deferred income +€33,232
up €33,232 (+10.8%), from €306,768 to €340,000
- Reserves +€27,500
up €27,500 (+16.4%), from €167,500 to €195,000
- Debts after one year -€20,640
down €20,640 (-31.8%), from €64,843 to €44,204
- Staff costs +€25,887
up €25,887 (+6.8%), from €380,374 to €406,261
- Gross operating margin +€23,586
up €23,586 (+5.0%), from €470,039 to €493,626
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 | €880,421 | €805,931 | -€74,490 | -8.5% |
| Fixed assets | 21/28 | €206,705 | €187,117 | -€19,588 | -9.5% |
| Tangible fixed assets | 22/27 | €205,452 | €185,266 | -€20,186 | -9.8% |
| Furniture and vehicles | 24 | €23,511 | €24,222 | +€710 | +3.0% |
| Other tangible fixed assets | 26 | €181,941 | €161,044 | -€20,896 | -11.5% |
| Financial fixed assets | 28 | €1,253 | €1,851 | +€598 | +47.8% |
| Current assets | 29/58 | €673,716 | €618,814 | -€54,902 | -8.1% |
| Amounts receivable within one year | 40/41 | €316,184 | €168,522 | -€147,662 | -46.7% |
| Trade receivables | 40 | €307,859 | €140,684 | -€167,175 | -54.3% |
| Other amounts receivable | 41 | €8,325 | €27,838 | +€19,513 | +234.4% |
| Cash at bank and in hand | 54/58 | €357,532 | €450,292 | +€92,760 | +25.9% |
| Total equity and liabilities | 10/49 | €880,421 | €805,931 | -€74,490 | -8.5% |
| Equity | 10/15 | €189,511 | €217,115 | +€27,605 | +14.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €167,500 | €195,000 | +€27,500 | +16.4% |
| Distributable reserves | 133 | €167,500 | €195,000 | +€27,500 | +16.4% |
| Profit (loss) carried forward | 14 | €2,011 | €2,115 | +€105 | +5.2% |
| Amounts payable | 17/49 | €690,910 | €588,815 | -€102,095 | -14.8% |
| Amounts payable after more than one year | 17 | €64,843 | €44,204 | -€20,640 | -31.8% |
| Financial debts | 170/4 | €64,843 | €44,204 | -€20,640 | -31.8% |
| Amounts payable within one year | 42/48 | €319,299 | €204,612 | -€114,687 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €26,811 | €20,640 | -€6,171 | -23.0% |
| Financial debts | 43 | €131,017 | €55,868 | -€75,149 | -57.4% |
| Credit institutions | 430/8 | €131,017 | €55,868 | -€75,149 | -57.4% |
| Trade debts | 44 | €111,669 | €74,904 | -€36,765 | -32.9% |
| Suppliers | 440/4 | €111,669 | €74,904 | -€36,765 | -32.9% |
| Taxes, remuneration and social security | 45 | €38,170 | €41,569 | +€3,399 | +8.9% |
| Taxes | 450/3 | €1,900 | - | -€1,900 | |
| Remuneration and social security | 454/9 | €36,271 | €41,569 | +€5,298 | +14.6% |
| Other amounts payable | 47/48 | €11,631 | €11,631 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €306,768 | €340,000 | +€33,232 | +10.8% |
| Remuneration, social security and pensions | 62 | €380,374 | €406,261 | +€25,887 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,042 | €36,292 | -€1,749 | -4.6% |
| Other operating charges | 640/8 | €1,465 | €1,180 | -€285 | -19.4% |
| Gross operating margin | 9900 | €470,039 | €493,626 | +€23,586 | +5.0% |
| Operating profit (loss) | 9901 | €50,159 | €49,892 | -€267 | -0.5% |
| Financial income | 75/76B | €394 | €2,308 | +€1,914 | +485.4% |
| Recurring financial income | 75 | €394 | €2,308 | +€1,914 | +485.4% |
| Financial charges | 65/66B | €12,101 | €9,917 | -€2,184 | -18.0% |
| Recurring financial charges | 65 | €12,101 | €9,917 | -€2,184 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €38,452 | €42,283 | +€3,831 | +10.0% |
| Income taxes | 67/77 | €12,739 | €14,678 | +€1,938 | +15.2% |
| Profit (loss) for the period | 9904 | €25,713 | €27,605 | +€1,892 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,713 | €27,605 | +€1,892 | +7.4% |
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 7 October 2026 via checked.be.