STUDIO SOMERS: 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 SOMERS
Largest movements
- Cash +€257,662
up €257,662 (+69.9%), from €368,854 to €626,516
mainly Net result for the year (+€138,380) and Current investments (+€133,129)
- Current investments -€133,129
down €133,129 (-100%), from €133,129 to €0
- Receivables within one year -€35,490
down €35,490 (-37.0%), from €95,910 to €60,420
of which Trade receivables: -€29,843
- Tangible fixed assets +€15,762
up €15,762 (+24.6%), from €64,202 to €79,964
of which Furniture and vehicles: +€16,679
- Deferred charges and accrued income +€10,394
up €10,394 (+314%), from €3,314 to €13,708
- Reserves +€83,241
up €83,241 (+15.8%), from €525,250 to €608,491
- Tax, wage and social debts +€37,629
up €37,629 (+42.1%), from €89,426 to €127,055
of which Taxes: +€23,335
- Trade debts +€11,180
up €11,180 (+87.7%), from €12,742 to €23,922
- Accrued charges and deferred income -€8,571
down €8,571 (-94.0%), from €9,119 to €548
- Gross operating margin -€57,982
down €57,982 (-11.9%), from €486,715 to €428,734
- Taxes -€30,339
down €30,339 (-35.4%), from €85,615 to €55,276
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 | €665,410 | €780,608 | +€115,198 | +17.3% |
| Fixed assets | 21/28 | €64,202 | €79,964 | +€15,762 | +24.6% |
| Tangible fixed assets | 22/27 | €64,202 | €79,964 | +€15,762 | +24.6% |
| Plant, machinery and equipment | 23 | €3,621 | €5,882 | +€2,261 | +62.4% |
| Furniture and vehicles | 24 | €49,146 | €65,825 | +€16,679 | +33.9% |
| Other tangible fixed assets | 26 | €11,435 | €8,258 | -€3,177 | -27.8% |
| Current assets | 29/58 | €601,208 | €700,644 | +€99,436 | +16.5% |
| Amounts receivable within one year | 40/41 | €95,910 | €60,420 | -€35,490 | -37.0% |
| Trade receivables | 40 | €58,535 | €28,691 | -€29,843 | -51.0% |
| Other amounts receivable | 41 | €37,375 | €31,728 | -€5,647 | -15.1% |
| Current investments | 50/53 | €133,129 | €0 | -€133,129 | -100% |
| Cash at bank and in hand | 54/58 | €368,854 | €626,516 | +€257,662 | +69.9% |
| Deferred charges and accrued income | 490/1 | €3,314 | €13,708 | +€10,394 | +314% |
| Total equity and liabilities | 10/49 | €665,410 | €780,608 | +€115,198 | +17.3% |
| Equity | 10/15 | €545,521 | €627,091 | +€81,570 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €525,250 | €608,491 | +€83,241 | +15.8% |
| Distributable reserves | 133 | €525,250 | €608,491 | +€83,241 | +15.8% |
| Profit (loss) carried forward | 14 | €1,670 | €0 | -€1,670 | -100% |
| Amounts payable | 17/49 | €119,889 | €153,517 | +€33,628 | +28.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €110,770 | €152,969 | +€42,199 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €7,756 | €0 | -€7,756 | -100% |
| Financial debts | 43 | €846 | €1,992 | +€1,146 | +135% |
| Credit institutions | 430/8 | €846 | €1,992 | +€1,146 | +135% |
| Trade debts | 44 | €12,742 | €23,922 | +€11,180 | +87.7% |
| Suppliers | 440/4 | €12,742 | €23,922 | +€11,180 | +87.7% |
| Taxes, remuneration and social security | 45 | €89,426 | €127,055 | +€37,629 | +42.1% |
| Taxes | 450/3 | €65,358 | €88,693 | +€23,335 | +35.7% |
| Remuneration and social security | 454/9 | €24,068 | €38,362 | +€14,294 | +59.4% |
| Accrued charges and deferred income | 492/3 | €9,119 | €548 | -€8,571 | -94.0% |
| Non-recurring operating income | 76A | €0 | €2,686 | +€2,686 | |
| Remuneration, social security and pensions | 62 | €200,567 | €201,886 | +€1,320 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,164 | €29,127 | +€2,963 | +11.3% |
| Other operating charges | 640/8 | €3,043 | €3,089 | +€46 | +1.5% |
| Gross operating margin | 9900 | €486,715 | €428,734 | -€57,982 | -11.9% |
| Operating profit (loss) | 9901 | €256,942 | €194,631 | -€62,310 | -24.3% |
| Financial income | 75/76B | €939 | €2,197 | +€1,258 | +134% |
| Recurring financial income | 75 | €939 | €2,197 | +€1,258 | +134% |
| Financial charges | 65/66B | €444 | €3,172 | +€2,728 | +614% |
| Recurring financial charges | 65 | €444 | €3,172 | +€2,728 | +614% |
| Profit (loss) for the period before taxes | 9903 | €257,436 | €193,656 | -€63,780 | -24.8% |
| Income taxes | 67/77 | €85,615 | €55,276 | -€30,339 | -35.4% |
| Profit (loss) for the period | 9904 | €171,821 | €138,380 | -€33,441 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €171,821 | €138,380 | -€33,441 | -19.5% |
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 19 October 2026 via checked.be.