STUDIO TRUYENS: 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 TRUYENS
Largest movements
- Cash +€39,128
up €39,128 (+69.8%), from €56,074 to €95,202
mainly Other debts (+€52,763) and Net result for the year (+€27,128)
- Tangible fixed assets -€10,043
down €10,043 (-22.3%), from €45,009 to €34,966
of which Plant, machinery and equipment: -€5,686
- Other debts +€52,763
up €52,763, from €0 to €52,763
- Profit (loss) carried forward -€21,792
down €21,792 (-100%), from €21,792 to €0
- Reserves -€3,842
down €3,842 (-11.0%), from €35,018 to €31,176
of which Non-distributable reserves: -€3,750
- Tax, wage and social debts +€1,993
new in 2025: €1,993
- Taxes +€6,993
new in 2025: €6,993
- Gross operating margin +€1,476
up €1,476 (+3.1%), from €47,657 to €49,133
- Depreciation -€572
down €572 (-5.4%), from €10,615 to €10,043
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.
Derived cash bridge
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 | €101,870 | €130,991 | +€29,121 | +28.6% |
| Fixed assets | 21/28 | €45,009 | €34,966 | -€10,043 | -22.3% |
| Tangible fixed assets | 22/27 | €45,009 | €34,966 | -€10,043 | -22.3% |
| Land and buildings | 22 | €38,152 | €33,795 | -€4,357 | -11.4% |
| Plant, machinery and equipment | 23 | €6,857 | €1,171 | -€5,686 | -82.9% |
| Current assets | 29/58 | €56,861 | €96,026 | +€39,164 | +68.9% |
| Cash at bank and in hand | 54/58 | €56,074 | €95,202 | +€39,128 | +69.8% |
| Deferred charges and accrued income | 490/1 | €787 | €824 | +€36 | +4.6% |
| Total equity and liabilities | 10/49 | €101,870 | €130,991 | +€29,121 | +28.6% |
| Equity | 10/15 | €94,310 | €68,676 | -€25,634 | -27.2% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €35,018 | €31,176 | -€3,842 | -11.0% |
| Non-distributable reserves | 130/1 | €3,750 | €0 | -€3,750 | -100% |
| Reserves not available under the articles | 1311 | €3,750 | €0 | -€3,750 | -100% |
| Distributable reserves | 133 | €31,268 | €31,176 | -€92 | -0.3% |
| Profit (loss) carried forward | 14 | €21,792 | €0 | -€21,792 | -100% |
| Amounts payable | 17/49 | €7,560 | €62,315 | +€54,755 | +724% |
| Amounts payable within one year | 42/48 | €7,560 | €62,315 | +€54,755 | +724% |
| Current portion of amounts payable after more than one year | 42 | €7,560 | €7,560 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €1,993 | +€1,993 | |
| Taxes | 450/3 | - | €1,993 | +€1,993 | |
| Other amounts payable | 47/48 | €0 | €52,763 | +€52,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,615 | €10,043 | -€572 | -5.4% |
| Other operating charges | 640/8 | €5,163 | €4,924 | -€239 | -4.6% |
| Gross operating margin | 9900 | €47,657 | €49,133 | +€1,476 | +3.1% |
| Operating profit (loss) | 9901 | €31,879 | €34,166 | +€2,287 | +7.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €31,834 | €34,121 | +€2,287 | +7.2% |
| Income taxes | 67/77 | - | €6,993 | +€6,993 | |
| Profit (loss) for the period | 9904 | €31,834 | €27,128 | -€4,706 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,834 | €27,128 | -€4,706 | -14.8% |
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 26 October 2026 via checked.be.