Studio Sozo: 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 Sozo
Largest movements
- Receivables within one year +€98,751
up €98,751 (+426.6%), from €23,146 to €121,896
of which Other amounts receivable: +€79,088
- Cash -€35,833
down €35,833 (-74.7%), from €47,983 to €12,151
mainly Receivables within one year (-€98,751) and Debts after one year (-€10,863)
- Current investments +€9,117
up €9,117 (+9.1%), from €100,000 to €109,117
- Tangible fixed assets +€3,620
up €3,620 (+358.5%), from €1,010 to €4,629
of which Furniture and vehicles: +€1,911
- Reserves +€69,486
up €69,486 (+109.4%), from €63,514 to €133,000
- Tax, wage and social debts +€26,718
up €26,718 (+98.0%), from €27,262 to €53,981
of which Taxes: +€25,118
- Debts after one year -€10,863
down €10,863 (-17.5%), from €61,974 to €51,110
- Other debts -€6,600
no longer reported in 2025 (was €6,600)
- Trade debts -€3,361
down €3,361 (-59.3%), from €5,664 to €2,303
- Gross operating margin +€4,493
up €4,493 (+4.9%), from €91,188 to €95,681
- Financial income +€2,438
up €2,438 (+8125200.0%), from €0 to €2,438
- Taxes +€1,966
up €1,966 (+8.9%), from €22,214 to €24,180
- Financial charges -€1,479
down €1,479 (-32.6%), from €4,531 to €3,052
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 | €175,568 | €251,357 | +€75,788 | +43.2% |
| Fixed assets | 21/28 | €1,010 | €4,629 | +€3,620 | +358.5% |
| Tangible fixed assets | 22/27 | €1,010 | €4,629 | +€3,620 | +358.5% |
| Plant, machinery and equipment | 23 | - | €1,709 | +€1,709 | |
| Furniture and vehicles | 24 | €1,010 | €2,920 | +€1,911 | +189.2% |
| Current assets | 29/58 | €174,559 | €246,727 | +€72,169 | +41.3% |
| Amounts receivable within one year | 40/41 | €23,146 | €121,896 | +€98,751 | +426.6% |
| Trade receivables | 40 | €16,638 | €36,300 | +€19,663 | +118.2% |
| Other amounts receivable | 41 | €6,508 | €85,596 | +€79,088 | +1215.2% |
| Current investments | 50/53 | €100,000 | €109,117 | +€9,117 | +9.1% |
| Cash at bank and in hand | 54/58 | €47,983 | €12,151 | -€35,833 | -74.7% |
| Deferred charges and accrued income | 490/1 | €3,430 | €3,563 | +€134 | +3.9% |
| Total equity and liabilities | 10/49 | €175,568 | €251,357 | +€75,788 | +43.2% |
| Equity | 10/15 | €63,614 | €133,100 | +€69,486 | +109.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €63,514 | €133,000 | +€69,486 | +109.4% |
| Distributable reserves | 133 | €63,514 | €133,000 | +€69,486 | +109.4% |
| Amounts payable | 17/49 | €111,955 | €118,257 | +€6,302 | +5.6% |
| Amounts payable after more than one year | 17 | €61,974 | €51,110 | -€10,863 | -17.5% |
| Financial debts | 170/4 | €61,974 | €51,110 | -€10,863 | -17.5% |
| Amounts payable within one year | 42/48 | €49,981 | €67,147 | +€17,166 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €10,455 | €10,863 | +€409 | +3.9% |
| Trade debts | 44 | €5,664 | €2,303 | -€3,361 | -59.3% |
| Suppliers | 440/4 | €5,664 | €2,303 | -€3,361 | -59.3% |
| Taxes, remuneration and social security | 45 | €27,262 | €53,981 | +€26,718 | +98.0% |
| Taxes | 450/3 | €27,262 | €52,381 | +€25,118 | +92.1% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €6,600 | - | -€6,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €1,208 | +€824 | +214.4% |
| Other operating charges | 640/8 | €544 | €193 | -€352 | -64.6% |
| Gross operating margin | 9900 | €91,188 | €95,681 | +€4,493 | +4.9% |
| Operating profit (loss) | 9901 | €90,259 | €94,280 | +€4,021 | +4.5% |
| Financial income | 75/76B | €0 | €2,438 | +€2,438 | +8125200.0% |
| Recurring financial income | 75 | €0 | €2,438 | +€2,438 | +8125200.0% |
| Financial charges | 65/66B | €4,531 | €3,052 | -€1,479 | -32.6% |
| Recurring financial charges | 65 | €4,531 | €3,052 | -€1,479 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €85,728 | €93,666 | +€7,938 | +9.3% |
| Income taxes | 67/77 | €22,214 | €24,180 | +€1,966 | +8.9% |
| Profit (loss) for the period | 9904 | €63,514 | €69,486 | +€5,972 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,514 | €69,486 | +€5,972 | +9.4% |
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 9 October 2026 via checked.be.