STUDIO SJALOT: 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 SJALOT
Largest movements
- Cash +€6,513
up €6,513 (+70.4%), from €9,249 to €15,762
mainly Net result for the year (+€7,377) and Receivables within one year (+€3,421)
- Receivables within one year -€3,421
down €3,421 (-37.9%), from €9,025 to €5,604
of which Trade receivables: -€4,001
- Deferred charges and accrued income +€1,332
up €1,332 (+41.8%), from €3,189 to €4,521
- Current investments +€1,171
up €1,171 (+63.2%), from €1,854 to €3,024
- Tangible fixed assets +€828
up €828 (+89.5%), from €925 to €1,753
of which Other tangible fixed assets: +€805
- Reserves +€7,377
up €7,377 (+71.3%), from €10,347 to €17,724
- Other debts -€3,141
down €3,141 (-100%), from €3,141 to €0
- Trade debts +€1,653
up €1,653 (+247%), from €669 to €2,322
- Tax, wage and social debts +€950
up €950 (+19.9%), from €4,771 to €5,721
- Short-term financial debts -€417
down €417 (-52.5%), from €794 to €377
- Gross operating margin +€7,988
up €7,988 (+183%), from €4,370 to €12,358
- Taxes +€1,525
up €1,525 (+133%), from €1,142 to €2,667
- Financial charges -€512
down €512 (-37.6%), from €1,362 to €851
- Other operating charges -€222
down €222 (-25.9%), from €859 to €637
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 | €24,722 | €31,145 | +€6,422 | +26.0% |
| Fixed assets | 21/28 | €1,405 | €2,233 | +€828 | +58.9% |
| Tangible fixed assets | 22/27 | €925 | €1,753 | +€828 | +89.5% |
| Furniture and vehicles | 24 | €925 | €948 | +€23 | +2.5% |
| Other tangible fixed assets | 26 | - | €805 | +€805 | |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €23,317 | €28,911 | +€5,594 | +24.0% |
| Amounts receivable within one year | 40/41 | €9,025 | €5,604 | -€3,421 | -37.9% |
| Trade receivables | 40 | €8,080 | €4,079 | -€4,001 | -49.5% |
| Other amounts receivable | 41 | €945 | €1,525 | +€580 | +61.4% |
| Current investments | 50/53 | €1,854 | €3,024 | +€1,171 | +63.2% |
| Cash at bank and in hand | 54/58 | €9,249 | €15,762 | +€6,513 | +70.4% |
| Deferred charges and accrued income | 490/1 | €3,189 | €4,521 | +€1,332 | +41.8% |
| Total equity and liabilities | 10/49 | €24,722 | €31,145 | +€6,422 | +26.0% |
| Equity | 10/15 | €15,347 | €22,724 | +€7,377 | +48.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,347 | €17,724 | +€7,377 | +71.3% |
| Distributable reserves | 133 | €10,347 | €17,724 | +€7,377 | +71.3% |
| Amounts payable | 17/49 | €9,375 | €8,421 | -€955 | -10.2% |
| Amounts payable within one year | 42/48 | €9,375 | €8,421 | -€955 | -10.2% |
| Financial debts | 43 | €794 | €377 | -€417 | -52.5% |
| Credit institutions | 430/8 | €794 | €377 | -€417 | -52.5% |
| Trade debts | 44 | €669 | €2,322 | +€1,653 | +247% |
| Suppliers | 440/4 | €669 | €2,322 | +€1,653 | +247% |
| Taxes, remuneration and social security | 45 | €4,771 | €5,721 | +€950 | +19.9% |
| Taxes | 450/3 | €4,771 | €5,721 | +€950 | +19.9% |
| Other amounts payable | 47/48 | €3,141 | €0 | -€3,141 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €981 | +€54 | +5.8% |
| Other operating charges | 640/8 | €859 | €637 | -€222 | -25.9% |
| Gross operating margin | 9900 | €4,370 | €12,358 | +€7,988 | +183% |
| Operating profit (loss) | 9901 | €2,583 | €10,739 | +€8,156 | +316% |
| Financial income | 75/76B | €150 | €156 | +€5 | +3.5% |
| Recurring financial income | 75 | €150 | €156 | +€5 | +3.5% |
| Financial charges | 65/66B | €1,362 | €851 | -€512 | -37.6% |
| Recurring financial charges | 65 | €1,362 | €851 | -€512 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €1,371 | €10,044 | +€8,673 | +633% |
| Income taxes | 67/77 | €1,142 | €2,667 | +€1,525 | +133% |
| Profit (loss) for the period | 9904 | €229 | €7,377 | +€7,149 | +3,124% |
| Profit (loss) for the period to be appropriated | 9905 | €229 | €7,377 | +€7,149 | +3,124% |
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 20 October 2026 via checked.be.