Studio Reset: 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 Reset
Largest movements
- Cash -€10,688
down €10,688 (-78.5%), from €13,608 to €2,920
mainly Net result for the year (-€7,801) and Trade debts (-€5,355)
- Receivables within one year -€4,423
down €4,423 (-14.6%), from €30,281 to €25,858
of which Trade receivables: -€15,888
- Tangible fixed assets -€1,921
down €1,921 (-37.3%), from €5,157 to €3,236
- Profit (loss) carried forward -€7,801
down €7,801 (-32.6%), from €23,947 to €16,146
- Trade debts -€5,355
down €5,355 (-89.2%), from €6,007 to €652
- Tax, wage and social debts -€3,769
down €3,769 (-29.4%), from €12,838 to €9,069
- Current portion of long-term debt -€2,897
no longer reported in 2025 (was €2,897)
- Other debts +€2,727
up €2,727 (+649.8%), from €420 to €3,147
- Purchases and services +€58,912
new in 2025: €58,912
- Turnover +€54,028
new in 2025: €54,028
- Gross operating margin -€42,341
down €42,341, from €37,456 to -€4,884
- Taxes -€9,031
no longer reported in 2025 (was €9,031)
- Depreciation -€607
down €607 (-24.0%), from €2,529 to €1,921
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 | €49,108 | €32,014 | -€17,095 | -34.8% |
| Fixed assets | 21/28 | €5,157 | €3,236 | -€1,921 | -37.3% |
| Tangible fixed assets | 22/27 | €5,157 | €3,236 | -€1,921 | -37.3% |
| Furniture and vehicles | 24 | €5,157 | €3,236 | -€1,921 | -37.3% |
| Current assets | 29/58 | €43,951 | €28,778 | -€15,173 | -34.5% |
| Amounts receivable within one year | 40/41 | €30,281 | €25,858 | -€4,423 | -14.6% |
| Trade receivables | 40 | €17,288 | €1,400 | -€15,888 | -91.9% |
| Other amounts receivable | 41 | €12,993 | €24,458 | +€11,464 | +88.2% |
| Cash at bank and in hand | 54/58 | €13,608 | €2,920 | -€10,688 | -78.5% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €49,108 | €32,014 | -€17,095 | -34.8% |
| Equity | 10/15 | €26,947 | €19,146 | -€7,801 | -28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,947 | €16,146 | -€7,801 | -32.6% |
| Amounts payable | 17/49 | €22,162 | €12,868 | -€9,294 | -41.9% |
| Amounts payable within one year | 42/48 | €22,162 | €12,868 | -€9,294 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €2,897 | - | -€2,897 | |
| Trade debts | 44 | €6,007 | €652 | -€5,355 | -89.2% |
| Suppliers | 440/4 | €6,007 | €652 | -€5,355 | -89.2% |
| Taxes, remuneration and social security | 45 | €12,838 | €9,069 | -€3,769 | -29.4% |
| Taxes | 450/3 | €12,838 | €9,069 | -€3,769 | -29.4% |
| Other amounts payable | 47/48 | €420 | €3,147 | +€2,727 | +649.8% |
| Turnover | 70 | - | €54,028 | +€54,028 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €58,912 | +€58,912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | €1,921 | -€607 | -24.0% |
| Other operating charges | 640/8 | €1,287 | €767 | -€520 | -40.4% |
| Gross operating margin | 9900 | €37,456 | -€4,884 | -€42,341 | |
| Operating profit (loss) | 9901 | €33,641 | -€7,573 | -€41,214 | |
| Financial income | 75/76B | €5 | €1 | -€4 | -78.2% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -78.2% |
| Financial charges | 65/66B | €668 | €229 | -€439 | -65.7% |
| Recurring financial charges | 65 | €668 | €229 | -€439 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €32,978 | -€7,801 | -€40,779 | |
| Income taxes | 67/77 | €9,031 | - | -€9,031 | |
| Profit (loss) for the period | 9904 | €23,947 | -€7,801 | -€31,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,947 | -€7,801 | -€31,748 |
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 29 September 2026 via checked.be.