Studio Regie: 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 Regie
Largest movements
- Tangible fixed assets -€71,536
down €71,536 (-7.6%), from €944,706 to €873,170
of which Plant, machinery and equipment: -€47,751
- Receivables within one year +€10,051
up €10,051 (+481.4%), from €2,088 to €12,138
of which Trade receivables: +€10,077
- Debts after one year -€65,124
down €65,124 (-9.7%), from €670,604 to €605,480
- Tax, wage and social debts -€14,573
down €14,573 (-67.5%), from €21,599 to €7,025
of which Taxes: -€13,214
- Gross operating margin -€32,355
down €32,355 (-19.2%), from €168,363 to €136,007
- Financial charges -€8,068
down €8,068 (-19.3%), from €41,829 to €33,762
- Depreciation -€3,122
down €3,122 (-3.4%), from €90,816 to €87,695
- Staff costs -€2,015
down €2,015 (-73.5%), from €2,740 to €725
- Taxes +€1,883
up €1,883 (+50.7%), from €3,710 to €5,593
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 | €959,085 | €893,184 | -€65,901 | -6.9% |
| Fixed assets | 21/28 | €944,706 | €873,170 | -€71,536 | -7.6% |
| Tangible fixed assets | 22/27 | €944,706 | €873,170 | -€71,536 | -7.6% |
| Land and buildings | 22 | €780,839 | €757,054 | -€23,785 | -3.0% |
| Plant, machinery and equipment | 23 | €163,867 | €116,116 | -€47,751 | -29.1% |
| Current assets | 29/58 | €14,379 | €20,014 | +€5,636 | +39.2% |
| Amounts receivable within one year | 40/41 | €2,088 | €12,138 | +€10,051 | +481.4% |
| Trade receivables | 40 | €2,023 | €12,100 | +€10,077 | +498.2% |
| Other amounts receivable | 41 | €65 | €38 | -€27 | -41.0% |
| Cash at bank and in hand | 54/58 | €9,433 | €5,054 | -€4,379 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,858 | €2,822 | -€36 | -1.3% |
| Total equity and liabilities | 10/49 | €959,085 | €893,184 | -€65,901 | -6.9% |
| Equity | 10/15 | €186,226 | €190,570 | +€4,344 | +2.3% |
| Contributions | 10/11 | €158,550 | €158,550 | = | 0.0% |
| Reserves | 13 | €27,391 | €31,736 | +€4,344 | +15.9% |
| Distributable reserves | 133 | €27,391 | €31,736 | +€4,344 | +15.9% |
| Profit (loss) carried forward | 14 | €284 | €284 | = | 0.0% |
| Amounts payable | 17/49 | €772,859 | €702,614 | -€70,245 | -9.1% |
| Amounts payable after more than one year | 17 | €670,604 | €605,480 | -€65,124 | -9.7% |
| Financial debts | 170/4 | €670,604 | €605,480 | -€65,124 | -9.7% |
| Amounts payable within one year | 42/48 | €101,287 | €96,135 | -€5,152 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €73,721 | €75,893 | +€2,172 | +2.9% |
| Trade debts | 44 | €4,850 | €12,754 | +€7,904 | +163.0% |
| Suppliers | 440/4 | €4,850 | €12,754 | +€7,904 | +163.0% |
| Taxes, remuneration and social security | 45 | €21,599 | €7,025 | -€14,573 | -67.5% |
| Taxes | 450/3 | €19,989 | €6,775 | -€13,214 | -66.1% |
| Remuneration and social security | 454/9 | €1,609 | €250 | -€1,359 | -84.5% |
| Other amounts payable | 47/48 | €1,118 | €463 | -€655 | -58.6% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Remuneration, social security and pensions | 62 | €2,740 | €725 | -€2,015 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,816 | €87,695 | -€3,122 | -3.4% |
| Other operating charges | 640/8 | €3,876 | €3,932 | +€56 | +1.4% |
| Gross operating margin | 9900 | €168,363 | €136,007 | -€32,355 | -19.2% |
| Operating profit (loss) | 9901 | €70,931 | €43,656 | -€27,275 | -38.5% |
| Financial income | 75/76B | €145 | €44 | -€102 | -70.0% |
| Recurring financial income | 75 | €145 | €44 | -€102 | -70.0% |
| Financial charges | 65/66B | €41,829 | €33,762 | -€8,068 | -19.3% |
| Recurring financial charges | 65 | €41,829 | €33,762 | -€8,068 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €29,247 | €9,938 | -€19,309 | -66.0% |
| Income taxes | 67/77 | €3,710 | €5,593 | +€1,883 | +50.7% |
| Profit (loss) for the period | 9904 | €25,536 | €4,344 | -€21,192 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,536 | €4,344 | -€21,192 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.