Studio Puur: 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 Puur
Largest movements
- Receivables within one year +€11,909
up €11,909 (+49.0%), from €24,281 to €36,190
of which Other amounts receivable: +€13,434
- Cash -€4,855
down €4,855 (-44.8%), from €10,842 to €5,987
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€11,909)
- Stocks and contracts -€3,920
down €3,920 (-4.6%), from €85,671 to €81,751
- Profit (loss) carried forward -€21,750
down €21,750 (-78.2%), from €27,825 to €6,076
- Other debts +€20,298
up €20,298, from €0 to €20,298
- Trade debts +€16,253
up €16,253 (+64.1%), from €25,375 to €41,628
- Tax, wage and social debts -€9,504
down €9,504 (-62.4%), from €15,222 to €5,717
of which Taxes: -€9,911
- Accrued charges and deferred income -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Gross operating margin -€19,736
down €19,736 (-35.1%), from €56,209 to €36,473
- Staff costs +€5,053
up €5,053 (+15.4%), from €32,821 to €37,874
- Taxes -€3,601
down €3,601 (-86.6%), from €4,159 to €558
- Other operating charges -€3,170
down €3,170 (-54.5%), from €5,819 to €2,649
- Financial income +€1,909
up €1,909 (+96.6%), from €1,977 to €3,886
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 | €122,036 | €124,833 | +€2,797 | +2.3% |
| Fixed assets | 21/28 | €547 | €328 | -€219 | -40.0% |
| Tangible fixed assets | 22/27 | €547 | €328 | -€219 | -40.0% |
| Furniture and vehicles | 24 | €547 | €328 | -€219 | -40.0% |
| Current assets | 29/58 | €121,488 | €124,505 | +€3,016 | +2.5% |
| Stocks and contracts in progress | 3 | €85,671 | €81,751 | -€3,920 | -4.6% |
| Stocks | 30/36 | €85,671 | €81,751 | -€3,920 | -4.6% |
| Amounts receivable within one year | 40/41 | €24,281 | €36,190 | +€11,909 | +49.0% |
| Trade receivables | 40 | €20,489 | €18,964 | -€1,525 | -7.4% |
| Other amounts receivable | 41 | €3,793 | €17,227 | +€13,434 | +354.2% |
| Cash at bank and in hand | 54/58 | €10,842 | €5,987 | -€4,855 | -44.8% |
| Deferred charges and accrued income | 490/1 | €694 | €577 | -€118 | -17.0% |
| Total equity and liabilities | 10/49 | €122,036 | €124,833 | +€2,797 | +2.3% |
| Equity | 10/15 | €78,939 | €57,189 | -€21,750 | -27.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €43,614 | €43,614 | = | 0.0% |
| Distributable reserves | 133 | €43,614 | €43,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,825 | €6,076 | -€21,750 | -78.2% |
| Amounts payable | 17/49 | €43,097 | €67,644 | +€24,547 | +57.0% |
| Amounts payable within one year | 42/48 | €40,597 | €67,644 | +€27,047 | +66.6% |
| Trade debts | 44 | €25,375 | €41,628 | +€16,253 | +64.1% |
| Suppliers | 440/4 | €25,375 | €41,628 | +€16,253 | +64.1% |
| Taxes, remuneration and social security | 45 | €15,222 | €5,717 | -€9,504 | -62.4% |
| Taxes | 450/3 | €12,119 | €2,208 | -€9,911 | -81.8% |
| Remuneration and social security | 454/9 | €3,102 | €3,510 | +€407 | +13.1% |
| Other amounts payable | 47/48 | €0 | €20,298 | +€20,298 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €32,821 | €37,874 | +€5,053 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €219 | = | 0.0% |
| Other operating charges | 640/8 | €5,819 | €2,649 | -€3,170 | -54.5% |
| Gross operating margin | 9900 | €56,209 | €36,473 | -€19,736 | -35.1% |
| Operating profit (loss) | 9901 | €17,350 | -€4,269 | -€21,619 | |
| Financial income | 75/76B | €1,977 | €3,886 | +€1,909 | +96.6% |
| Recurring financial income | 75 | €1,977 | €3,886 | +€1,909 | +96.6% |
| Financial charges | 65/66B | €2,332 | €810 | -€1,522 | -65.3% |
| Recurring financial charges | 65 | €2,332 | €810 | -€1,522 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €16,995 | -€1,192 | -€18,188 | |
| Income taxes | 67/77 | €4,159 | €558 | -€3,601 | -86.6% |
| Profit (loss) for the period | 9904 | €12,836 | -€1,750 | -€14,586 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,836 | -€1,750 | -€14,586 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.