Studio#Surface: 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#Surface
Largest movements
- Receivables within one year -€15,288
down €15,288 (-40.0%), from €38,206 to €22,918
of which Other amounts receivable: -€8,965
- Cash +€2,085
up €2,085 (+9252.2%), from €23 to €2,108
mainly Receivables within one year (+€15,288) and Other debts (+€7,096)
- Profit (loss) carried forward -€14,043
down €14,043 (-12.5%), from -€112,422 to -€126,465
- Other debts +€7,096
up €7,096 (+9.6%), from €74,006 to €81,102
- Trade debts -€5,865
down €5,865 (-46.4%), from €12,641 to €6,775
- Tax, wage and social debts -€390
down €390 (-13.2%), from €2,962 to €2,572
- Financial charges +€17,783
up €17,783 (+57401.4%), from €31 to €17,814
of which Non-recurring financial charges: +€17,814
- Gross operating margin -€5,218
down €5,218 (-55.4%), from €9,417 to €4,199
- Taxes -€2,572
down €2,572 (-100.0%), from €2,572 to €0
- Other operating charges +€1,223
up €1,223 (+1122.0%), from €109 to €1,332
- Financial income +€541
up €541 (+149.2%), from €362 to €903
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,229 | €25,026 | -€13,202 | -34.5% |
| Current assets | 29/58 | €38,229 | €25,026 | -€13,202 | -34.5% |
| Amounts receivable within one year | 40/41 | €38,206 | €22,918 | -€15,288 | -40.0% |
| Trade receivables | 40 | €29,019 | €22,697 | -€6,323 | -21.8% |
| Other amounts receivable | 41 | €9,187 | €222 | -€8,965 | -97.6% |
| Cash at bank and in hand | 54/58 | €23 | €2,108 | +€2,085 | +9252.2% |
| Total equity and liabilities | 10/49 | €38,229 | €25,026 | -€13,202 | -34.5% |
| Equity | 10/15 | -€51,380 | -€65,424 | -€14,043 | -27.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €42,449 | €42,449 | = | 0.0% |
| Distributable reserves | 133 | €42,449 | €42,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,422 | -€126,465 | -€14,043 | -12.5% |
| Amounts payable | 17/49 | €89,609 | €90,450 | +€841 | +0.9% |
| Amounts payable within one year | 42/48 | €89,609 | €90,450 | +€841 | +0.9% |
| Trade debts | 44 | €12,641 | €6,775 | -€5,865 | -46.4% |
| Suppliers | 440/4 | €12,641 | €6,775 | -€5,865 | -46.4% |
| Taxes, remuneration and social security | 45 | €2,962 | €2,572 | -€390 | -13.2% |
| Taxes | 450/3 | €2,962 | €2,572 | -€390 | -13.2% |
| Other amounts payable | 47/48 | €74,006 | €81,102 | +€7,096 | +9.6% |
| Other operating charges | 640/8 | €109 | €1,332 | +€1,223 | +1122.0% |
| Gross operating margin | 9900 | €9,417 | €4,199 | -€5,218 | -55.4% |
| Operating profit (loss) | 9901 | €9,308 | €2,867 | -€6,441 | -69.2% |
| Financial income | 75/76B | €362 | €903 | +€541 | +149.2% |
| Recurring financial income | 75 | €362 | €903 | +€541 | +149.2% |
| Financial charges | 65/66B | €31 | €17,814 | +€17,783 | +57401.4% |
| Recurring financial charges | 65 | €31 | €0 | -€31 | -100.0% |
| Non-recurring financial charges | 66B | - | €17,814 | +€17,814 | |
| Profit (loss) for the period before taxes | 9903 | €9,639 | -€14,043 | -€23,683 | |
| Income taxes | 67/77 | €2,572 | €0 | -€2,572 | -100.0% |
| Profit (loss) for the period | 9904 | €7,067 | -€14,043 | -€21,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,067 | -€14,043 | -€21,110 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.