Studio Stevens: 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 Stevens
Largest movements
- Cash -€21,704
down €21,704 (-18.6%), from €116,421 to €94,717
mainly Contributions, distributions and other (-€45,362) and Trade debts (-€877)
- Tangible fixed assets -€5,423
down €5,423 (-45.9%), from €11,825 to €6,402
of which Furniture and vehicles: -€4,726
- Receivables within one year -€5,023
down €5,023 (-36.5%), from €13,778 to €8,754
of which Trade receivables: -€5,023
- Reserves -€33,038
down €33,038 (-29.7%), from €111,303 to €78,265
- Depreciation -€1,565
down €1,565 (-22.4%), from €6,988 to €5,423
- Financial income -€405
down €405 (-29.3%), from €1,382 to €978
- Gross operating margin -€381
down €381 (-1.4%), from €26,469 to €26,088
- Other operating charges -€266
down €266 (-30.7%), from €868 to €602
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 | €143,207 | €111,138 | -€32,068 | -22.4% |
| Fixed assets | 21/28 | €11,825 | €6,402 | -€5,423 | -45.9% |
| Tangible fixed assets | 22/27 | €11,825 | €6,402 | -€5,423 | -45.9% |
| Furniture and vehicles | 24 | €6,912 | €2,186 | -€4,726 | -68.4% |
| Other tangible fixed assets | 26 | €4,913 | €4,215 | -€698 | -14.2% |
| Current assets | 29/58 | €131,382 | €104,737 | -€26,645 | -20.3% |
| Amounts receivable within one year | 40/41 | €13,778 | €8,754 | -€5,023 | -36.5% |
| Trade receivables | 40 | €13,778 | €8,754 | -€5,023 | -36.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €116,421 | €94,717 | -€21,704 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,183 | €1,265 | +€83 | +7.0% |
| Total equity and liabilities | 10/49 | €143,207 | €111,138 | -€32,068 | -22.4% |
| Equity | 10/15 | €117,503 | €84,465 | -€33,038 | -28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,303 | €78,265 | -€33,038 | -29.7% |
| Distributable reserves | 133 | €111,303 | €78,265 | -€33,038 | -29.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,704 | €26,673 | +€970 | +3.8% |
| Amounts payable within one year | 42/48 | €25,704 | €26,673 | +€970 | +3.8% |
| Trade debts | 44 | €2,816 | €1,940 | -€877 | -31.1% |
| Suppliers | 440/4 | €2,816 | €1,940 | -€877 | -31.1% |
| Taxes, remuneration and social security | 45 | €7,996 | €9,179 | +€1,183 | +14.8% |
| Taxes | 450/3 | €7,996 | €9,179 | +€1,183 | +14.8% |
| Other amounts payable | 47/48 | €14,892 | €15,555 | +€663 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,988 | €5,423 | -€1,565 | -22.4% |
| Other operating charges | 640/8 | €868 | €602 | -€266 | -30.7% |
| Gross operating margin | 9900 | €26,469 | €26,088 | -€381 | -1.4% |
| Operating profit (loss) | 9901 | €18,613 | €20,063 | +€1,450 | +7.8% |
| Financial income | 75/76B | €1,382 | €978 | -€405 | -29.3% |
| Recurring financial income | 75 | €1,382 | €978 | -€405 | -29.3% |
| Financial charges | 65/66B | €115 | €166 | +€51 | +44.4% |
| Recurring financial charges | 65 | €115 | €166 | +€51 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €19,880 | €20,875 | +€994 | +5.0% |
| Income taxes | 67/77 | €8,651 | €8,550 | -€101 | -1.2% |
| Profit (loss) for the period | 9904 | €11,229 | €12,325 | +€1,095 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,229 | €12,325 | +€1,095 | +9.8% |
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 10 October 2026 via checked.be.