STUDIO SACHA: 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 SACHA
Largest movements
- Tangible fixed assets -€5,121
down €5,121 (-34.8%), from €14,703 to €9,582
of which Furniture and vehicles: -€4,248
- Receivables within one year +€2,335
up €2,335 (+27.5%), from €8,501 to €10,836
of which Other amounts receivable: +€2,831
- Financial fixed assets -€2,100
down €2,100 (-66.7%), from €3,150 to €1,050
- Cash +€514
new in 2025: €514
mainly Depreciation (+€5,146) and Other debts (+€3,726)
- Tax, wage and social debts -€6,686
down €6,686 (-55.4%), from €12,077 to €5,391
- Other debts +€3,726
up €3,726 (+6.5%), from €57,254 to €60,981
- Short-term financial debts -€2,981
down €2,981 (-59.6%), from €4,999 to €2,017
- Trade debts +€2,722
up €2,722 (+50.8%), from €5,362 to €8,085
of which Suppliers: +€2,722
- Profit (loss) carried forward -€764
down €764 (-0.6%), from -€135,768 to -€136,531
- Gross operating margin -€23,596
down €23,596 (-89.7%), from €26,303 to €2,707
- Taxes -€6,117
down €6,117, from €5,310 to -€807
- Financial income +€1,780
up €1,780 (+14833.8%), from €12 to €1,792
- Depreciation +€832
up €832 (+19.3%), from €4,314 to €5,146
- Other operating charges -€831
down €831 (-65.6%), from €1,266 to €435
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 | €26,354 | €21,982 | -€4,372 | -16.6% |
| Fixed assets | 21/28 | €17,853 | €10,632 | -€7,221 | -40.4% |
| Tangible fixed assets | 22/27 | €14,703 | €9,582 | -€5,121 | -34.8% |
| Plant, machinery and equipment | 23 | €300 | €160 | -€140 | -46.8% |
| Furniture and vehicles | 24 | €11,003 | €6,756 | -€4,248 | -38.6% |
| Other tangible fixed assets | 26 | €3,400 | €2,667 | -€733 | -21.6% |
| Financial fixed assets | 28 | €3,150 | €1,050 | -€2,100 | -66.7% |
| Current assets | 29/58 | €8,501 | €11,350 | +€2,849 | +33.5% |
| Amounts receivable within one year | 40/41 | €8,501 | €10,836 | +€2,335 | +27.5% |
| Trade receivables | 40 | €8,501 | €8,004 | -€497 | -5.8% |
| Other amounts receivable | 41 | - | €2,831 | +€2,831 | |
| Cash at bank and in hand | 54/58 | - | €514 | +€514 | |
| Total equity and liabilities | 10/49 | €26,354 | €21,982 | -€4,372 | -16.6% |
| Equity | 10/15 | -€53,963 | -€54,727 | -€764 | -1.4% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Outside capital | 11 | €74,368 | €74,368 | = | 0.0% |
| Other | 1109/19 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,768 | -€136,531 | -€764 | -0.6% |
| Amounts payable | 17/49 | €80,317 | €76,708 | -€3,608 | -4.5% |
| Amounts payable within one year | 42/48 | €79,693 | €76,473 | -€3,219 | -4.0% |
| Financial debts | 43 | €4,999 | €2,017 | -€2,981 | -59.6% |
| Credit institutions | 430/8 | €4,999 | €2,017 | -€2,981 | -59.6% |
| Trade debts | 44 | €5,362 | €8,085 | +€2,722 | +50.8% |
| Suppliers | 440/4 | €1,718 | €4,440 | +€2,722 | +158.5% |
| Bills of exchange payable | 441 | €3,645 | €3,645 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,077 | €5,391 | -€6,686 | -55.4% |
| Taxes | 450/3 | €12,077 | €5,391 | -€6,686 | -55.4% |
| Other amounts payable | 47/48 | €57,254 | €60,981 | +€3,726 | +6.5% |
| Accrued charges and deferred income | 492/3 | €624 | €235 | -€389 | -62.4% |
| Non-recurring operating income | 76A | - | €5,526 | +€5,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,314 | €5,146 | +€832 | +19.3% |
| Other operating charges | 640/8 | €1,266 | €435 | -€831 | -65.6% |
| Non-recurring operating charges | 66A | €1,723 | - | -€1,723 | |
| Gross operating margin | 9900 | €26,303 | €2,707 | -€23,596 | -89.7% |
| Operating profit (loss) | 9901 | €19,001 | -€2,874 | -€21,874 | |
| Financial income | 75/76B | €12 | €1,792 | +€1,780 | +14833.8% |
| Recurring financial income | 75 | €12 | €1,792 | +€1,780 | +14833.8% |
| Financial charges | 65/66B | €836 | €489 | -€347 | -41.5% |
| Recurring financial charges | 65 | €836 | €489 | -€347 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €18,177 | -€1,571 | -€19,748 | |
| Income taxes | 67/77 | €5,310 | -€807 | -€6,117 | |
| Profit (loss) for the period | 9904 | €12,867 | -€764 | -€13,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,867 | -€764 | -€13,631 |
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 2 October 2026 via checked.be.