Studio Ros Beiaard: 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 Ros Beiaard
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income +€2,665
new in 2025: €2,665
- Trade debts -€2,345
no longer reported in 2025 (was €2,345)
- Profit (loss) carried forward -€319
down €319 (-4.8%), from -€6,606 to -€6,925
- Other operating charges -€1,380
down €1,380 (-92.0%), from €1,500 to €120
- Purchases and services -€935
no longer reported in 2025 (was €935)
- Gross operating margin +€736
up €736 (+78.7%), from -€935 to -€199
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 | €27,616 | €27,617 | +€1 | 0.0% |
| Fixed assets | 21/28 | €27,106 | €27,106 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,106 | €27,106 | = | 0.0% |
| Land and buildings | 22 | €27,106 | €27,106 | = | 0.0% |
| Current assets | 29/58 | €510 | €511 | +€1 | +0.2% |
| Cash at bank and in hand | 54/58 | €510 | €511 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €27,616 | €27,617 | +€1 | 0.0% |
| Equity | 10/15 | €25,271 | €24,952 | -€319 | -1.3% |
| Contributions | 10/11 | €12,147 | €12,147 | = | 0.0% |
| Capital | 10 | €12,147 | €12,147 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,445 | €6,445 | = | 0.0% |
| Reserves | 13 | €19,730 | €19,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €17,871 | €17,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,606 | -€6,925 | -€319 | -4.8% |
| Amounts payable | 17/49 | €2,345 | €2,665 | +€320 | +13.6% |
| Amounts payable within one year | 42/48 | €2,345 | - | -€2,345 | |
| Trade debts | 44 | €2,345 | - | -€2,345 | |
| Suppliers | 440/4 | €2,345 | - | -€2,345 | |
| Accrued charges and deferred income | 492/3 | - | €2,665 | +€2,665 | |
| Goods, raw materials, services and sundry goods | 60/61 | €935 | - | -€935 | |
| Other operating charges | 640/8 | €1,500 | €120 | -€1,380 | -92.0% |
| Gross operating margin | 9900 | -€935 | -€199 | +€736 | +78.7% |
| Operating profit (loss) | 9901 | -€2,435 | -€319 | +€2,116 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,435 | -€319 | +€2,116 | +86.9% |
| Profit (loss) for the period | 9904 | -€2,435 | -€319 | +€2,116 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,435 | -€319 | +€2,116 | +86.9% |
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.