Studio Tolima: 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 Tolima
Largest movements
- Receivables within one year -€73,915
down €73,915 (-85.2%), from €86,765 to €12,850
of which Other amounts receivable: -€43,915
- Cash -€3,014
down €3,014 (-28.1%), from €10,736 to €7,722
mainly Accrued charges and deferred income (-€31,888) and Trade debts (-€25,080)
- Accrued charges and deferred income -€31,888
down €31,888 (-57.4%), from €55,537 to €23,649
- Trade debts -€25,080
down €25,080 (-99.3%), from €25,263 to €183
- Tax, wage and social debts -€22,445
down €22,445 (-88.7%), from €25,304 to €2,859
of which Remuneration and social security: -€22,410
- Profit (loss) carried forward +€2,065
up €2,065 (+21.2%), from -€9,759 to -€7,694
- Gross operating margin -€135,454
down €135,454, from €94,661 to -€40,793
- Staff costs -€119,537
down €119,537 (-89.7%), from €133,293 to €13,756
- Financial income +€12,637
up €12,637 (+26.7%), from €47,363 to €60,000
- Financial charges -€7,319
down €7,319 (-98.1%), from €7,460 to €141
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 | €99,800 | €22,510 | -€77,290 | -77.4% |
| Fixed assets | 21/28 | €1,813 | €1,938 | +€125 | +6.9% |
| Tangible fixed assets | 22/27 | €1,713 | €1,838 | +€125 | +7.3% |
| Plant, machinery and equipment | 23 | €1,713 | €1,838 | +€125 | +7.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €97,987 | €20,572 | -€77,415 | -79.0% |
| Amounts receivable within one year | 40/41 | €86,765 | €12,850 | -€73,915 | -85.2% |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 41 | €56,765 | €12,850 | -€43,915 | -77.4% |
| Cash at bank and in hand | 54/58 | €10,736 | €7,722 | -€3,014 | -28.1% |
| Deferred charges and accrued income | 490/1 | €486 | - | -€486 | |
| Total equity and liabilities | 10/49 | €99,800 | €22,510 | -€77,290 | -77.4% |
| Equity | 10/15 | -€7,759 | -€5,694 | +€2,065 | +26.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,759 | -€7,694 | +€2,065 | +21.2% |
| Amounts payable | 17/49 | €107,559 | €28,204 | -€79,355 | -73.8% |
| Amounts payable within one year | 42/48 | €52,022 | €4,555 | -€47,467 | -91.2% |
| Trade debts | 44 | €25,263 | €183 | -€25,080 | -99.3% |
| Suppliers | 440/4 | €25,263 | €183 | -€25,080 | -99.3% |
| Taxes, remuneration and social security | 45 | €25,304 | €2,859 | -€22,445 | -88.7% |
| Taxes | 450/3 | €2,894 | €2,859 | -€35 | -1.2% |
| Remuneration and social security | 454/9 | €22,410 | - | -€22,410 | |
| Other amounts payable | 47/48 | €1,455 | €1,513 | +€58 | +4.0% |
| Accrued charges and deferred income | 492/3 | €55,537 | €23,649 | -€31,888 | -57.4% |
| Remuneration, social security and pensions | 62 | €133,293 | €13,756 | -€119,537 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,794 | -€39 | -2.1% |
| Other operating charges | 640/8 | - | €674 | +€674 | |
| Gross operating margin | 9900 | €94,661 | -€40,793 | -€135,454 | |
| Operating profit (loss) | 9901 | -€40,465 | -€57,017 | -€16,552 | -40.9% |
| Financial income | 75/76B | €47,363 | €60,000 | +€12,637 | +26.7% |
| Recurring financial income | 75 | €47,363 | €60,000 | +€12,637 | +26.7% |
| Financial charges | 65/66B | €7,460 | €141 | -€7,319 | -98.1% |
| Recurring financial charges | 65 | €7,460 | €141 | -€7,319 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€562 | €2,842 | +€3,404 | |
| Income taxes | 67/77 | €884 | €777 | -€107 | -12.1% |
| Profit (loss) for the period | 9904 | -€1,446 | €2,065 | +€3,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,446 | €2,065 | +€3,511 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.