Studio Roet: 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 Roet
Largest movements
- Receivables within one year -€75,128
down €75,128 (-97.6%), from €76,965 to €1,836
of which Other amounts receivable: -€60,155
- Cash +€70,680
up €70,680 (+480%), from €14,725 to €85,404
mainly Other debts (+€112,633) and Net result for the year (+€105,427)
- Tangible fixed assets -€6,516
down €6,516 (-26.6%), from €24,512 to €17,996
of which Leasing and similar rights: -€7,878
- Reserves -€119,000
down €119,000 (-33.1%), from €359,000 to €240,000
- Other debts +€112,633
up €112,633 (+160%), from €70,361 to €182,994
- Debts after one year -€40,962
down €40,962 (-67.2%), from €60,985 to €20,023
- Tax, wage and social debts +€33,941
up €33,941 (+323%), from €10,493 to €44,434
- Financial charges -€5,351
down €5,351 (-71.9%), from €7,437 to €2,086
- Gross operating margin +€2,535
up €2,535 (+4.3%), from €59,333 to €61,868
- Taxes +€2,186
up €2,186 (+21.5%), from €10,166 to €12,352
- Financial income -€860
down €860 (-1.2%), from €73,465 to €72,605
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 | €559,219 | €548,248 | -€10,971 | -2.0% |
| Fixed assets | 21/28 | €467,512 | €460,996 | -€6,516 | -1.4% |
| Tangible fixed assets | 22/27 | €24,512 | €17,996 | -€6,516 | -26.6% |
| Furniture and vehicles | 24 | €1,901 | €2,013 | +€111 | +5.8% |
| Leasing and similar rights | 25 | €16,284 | €8,405 | -€7,878 | -48.4% |
| Other tangible fixed assets | 26 | €6,327 | €7,578 | +€1,251 | +19.8% |
| Financial fixed assets | 28 | €443,000 | €443,000 | = | 0.0% |
| Current assets | 29/58 | €91,707 | €87,252 | -€4,455 | -4.9% |
| Amounts receivable within one year | 40/41 | €76,965 | €1,836 | -€75,128 | -97.6% |
| Trade receivables | 40 | €14,974 | - | -€14,974 | |
| Other amounts receivable | 41 | €61,991 | €1,836 | -€60,155 | -97.0% |
| Cash at bank and in hand | 54/58 | €14,725 | €85,404 | +€70,680 | +480% |
| Deferred charges and accrued income | 490/1 | €18 | €12 | -€6 | -34.7% |
| Total equity and liabilities | 10/49 | €559,219 | €548,248 | -€10,971 | -2.0% |
| Equity | 10/15 | €369,947 | €252,774 | -€117,173 | -31.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €359,000 | €240,000 | -€119,000 | -33.1% |
| Distributable reserves | 133 | €359,000 | €240,000 | -€119,000 | -33.1% |
| Profit (loss) carried forward | 14 | €947 | €2,774 | +€1,827 | +193% |
| Amounts payable | 17/49 | €189,272 | €295,474 | +€106,202 | +56.1% |
| Amounts payable after more than one year | 17 | €60,985 | €20,023 | -€40,962 | -67.2% |
| Financial debts | 170/4 | €60,985 | €20,023 | -€40,962 | -67.2% |
| Amounts payable within one year | 42/48 | €121,627 | €273,793 | +€152,166 | +125% |
| Current portion of amounts payable after more than one year | 42 | €39,955 | €40,297 | +€342 | +0.9% |
| Trade debts | 44 | €817 | €6,067 | +€5,250 | +642% |
| Suppliers | 440/4 | €817 | €6,067 | +€5,250 | +642% |
| Taxes, remuneration and social security | 45 | €10,493 | €44,434 | +€33,941 | +323% |
| Taxes | 450/3 | €10,493 | €44,434 | +€33,941 | +323% |
| Other amounts payable | 47/48 | €70,361 | €182,994 | +€112,633 | +160% |
| Accrued charges and deferred income | 492/3 | €6,660 | €1,658 | -€5,002 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,542 | €13,011 | -€531 | -3.9% |
| Other operating charges | 640/8 | €1,396 | €1,597 | +€202 | +14.5% |
| Gross operating margin | 9900 | €59,333 | €61,868 | +€2,535 | +4.3% |
| Operating profit (loss) | 9901 | €44,395 | €47,260 | +€2,865 | +6.5% |
| Financial income | 75/76B | €73,465 | €72,605 | -€860 | -1.2% |
| Recurring financial income | 75 | €73,465 | €72,605 | -€860 | -1.2% |
| Financial charges | 65/66B | €7,437 | €2,086 | -€5,351 | -71.9% |
| Recurring financial charges | 65 | €7,437 | €2,086 | -€5,351 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €110,423 | €117,779 | +€7,356 | +6.7% |
| Income taxes | 67/77 | €10,166 | €12,352 | +€2,186 | +21.5% |
| Profit (loss) for the period | 9904 | €100,257 | €105,427 | +€5,170 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €100,257 | €105,427 | +€5,170 | +5.2% |
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 24 October 2026 via checked.be.