STUDIO STERIO: 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 STERIO
Largest movements
- Cash +€298,685
up €298,685 (+101.0%), from €295,667 to €594,352
mainly Net result for the year (+€278,250) and Tax, wage and social debts (+€33,045)
- Receivables within one year +€20,418
up €20,418 (+32.1%), from €63,545 to €83,963
of which Trade receivables: +€18,554
- Tangible fixed assets -€13,169
down €13,169 (-18.5%), from €71,100 to €57,931
of which Furniture and vehicles: -€11,014
- Profit (loss) carried forward +€278,250
up €278,250 (+173.0%), from €160,830 to €439,081
- Tax, wage and social debts +€33,045
up €33,045 (+41.3%), from €80,010 to €113,054
of which Taxes: +€32,172
- Gross operating margin +€179,169
up €179,169 (+75.7%), from €236,555 to €415,725
- Taxes +€37,419
up €37,419 (+76.8%), from €48,694 to €86,113
- Staff costs +€31,521
up €31,521 (+276.7%), from €11,391 to €42,911
- Financial income +€6,821
up €6,821 (+909.0%), from €750 to €7,571
of which Non-recurring financial income: +€4,806
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 | €441,715 | €747,194 | +€305,479 | +69.2% |
| Fixed assets | 21/28 | €78,314 | €63,198 | -€15,116 | -19.3% |
| Intangible fixed assets | 21 | €7,214 | €5,267 | -€1,947 | -27.0% |
| Tangible fixed assets | 22/27 | €71,100 | €57,931 | -€13,169 | -18.5% |
| Land and buildings | 22 | €23,958 | €22,945 | -€1,014 | -4.2% |
| Plant, machinery and equipment | 23 | €3,351 | €2,210 | -€1,141 | -34.1% |
| Furniture and vehicles | 24 | €43,791 | €32,776 | -€11,014 | -25.2% |
| Current assets | 29/58 | €363,401 | €683,996 | +€320,595 | +88.2% |
| Amounts receivable within one year | 40/41 | €63,545 | €83,963 | +€20,418 | +32.1% |
| Trade receivables | 40 | €63,545 | €82,099 | +€18,554 | +29.2% |
| Other amounts receivable | 41 | - | €1,864 | +€1,864 | |
| Cash at bank and in hand | 54/58 | €295,667 | €594,352 | +€298,685 | +101.0% |
| Deferred charges and accrued income | 490/1 | €4,190 | €5,682 | +€1,492 | +35.6% |
| Total equity and liabilities | 10/49 | €441,715 | €747,194 | +€305,479 | +69.2% |
| Equity | 10/15 | €353,994 | €632,244 | +€278,250 | +78.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €178,163 | €178,163 | = | 0.0% |
| Distributable reserves | 133 | €178,163 | €178,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,830 | €439,081 | +€278,250 | +173.0% |
| Amounts payable | 17/49 | €87,722 | €114,950 | +€27,229 | +31.0% |
| Amounts payable within one year | 42/48 | €86,400 | €114,940 | +€28,540 | +33.0% |
| Trade debts | 44 | €3,733 | €1,886 | -€1,847 | -49.5% |
| Suppliers | 440/4 | €3,733 | €1,886 | -€1,847 | -49.5% |
| Taxes, remuneration and social security | 45 | €80,010 | €113,054 | +€33,045 | +41.3% |
| Taxes | 450/3 | €75,319 | €107,490 | +€32,172 | +42.7% |
| Remuneration and social security | 454/9 | €4,691 | €5,564 | +€873 | +18.6% |
| Other amounts payable | 47/48 | €2,657 | - | -€2,657 | |
| Accrued charges and deferred income | 492/3 | €1,321 | €10 | -€1,311 | -99.2% |
| Remuneration, social security and pensions | 62 | €11,391 | €42,911 | +€31,521 | +276.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,717 | €15,388 | +€671 | +4.6% |
| Other operating charges | 640/8 | €448 | €592 | +€144 | +32.1% |
| Gross operating margin | 9900 | €236,555 | €415,725 | +€179,169 | +75.7% |
| Operating profit (loss) | 9901 | €210,000 | €356,834 | +€146,834 | +69.9% |
| Financial income | 75/76B | €750 | €7,571 | +€6,821 | +909.0% |
| Recurring financial income | 75 | €750 | €2,766 | +€2,015 | +268.6% |
| Non-recurring financial income | 76B | - | €4,806 | +€4,806 | |
| Financial charges | 65/66B | €36 | €42 | +€7 | +18.5% |
| Recurring financial charges | 65 | €36 | €42 | +€7 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €210,714 | €364,363 | +€153,648 | +72.9% |
| Income taxes | 67/77 | €48,694 | €86,113 | +€37,419 | +76.8% |
| Profit (loss) for the period | 9904 | €162,020 | €278,250 | +€116,230 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €162,020 | €278,250 | +€116,230 | +71.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.