Studio Van Loo: 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 Van Loo
Largest movements
- Receivables within one year +€53,543
up €53,543 (+33.7%), from €158,791 to €212,334
of which Trade receivables: +€34,497
- Cash +€31,724
up €31,724 (+86.7%), from €36,582 to €68,306
mainly Net result for the year (+€84,125) and Tax, wage and social debts (+€12,075)
- Profit (loss) carried forward +€69,125
up €69,125 (+123.9%), from €55,783 to €124,908
- Reserves +€15,000
up €15,000 (+17.6%), from €85,000 to €100,000
- Tax, wage and social debts +€12,075
up €12,075 (+68.0%), from €17,757 to €29,832
- Trade debts -€10,933
down €10,933 (-31.4%), from €34,833 to €23,900
- Advances received +€8,294
new in 2024: €8,294
- Gross operating margin +€32,181
up €32,181 (+41.9%), from €76,733 to €108,914
- Taxes +€6,500
up €6,500 (+37.1%), from €17,500 to €24,000
- Financial charges +€2,682
up €2,682 (+912.2%), from €294 to €2,976
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 | €203,667 | €288,934 | +€85,267 | +41.9% |
| Current assets | 29/58 | €203,667 | €288,934 | +€85,267 | +41.9% |
| Amounts receivable within one year | 40/41 | €158,791 | €212,334 | +€53,543 | +33.7% |
| Trade receivables | 40 | €50,372 | €84,869 | +€34,497 | +68.5% |
| Other amounts receivable | 41 | €108,419 | €127,465 | +€19,046 | +17.6% |
| Cash at bank and in hand | 54/58 | €36,582 | €68,306 | +€31,724 | +86.7% |
| Deferred charges and accrued income | 490/1 | €8,294 | €8,294 | = | 0.0% |
| Total equity and liabilities | 10/49 | €203,667 | €288,934 | +€85,267 | +41.9% |
| Equity | 10/15 | €142,783 | €226,908 | +€84,125 | +58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €100,000 | +€15,000 | +17.6% |
| Distributable reserves | 133 | €85,000 | €100,000 | +€15,000 | +17.6% |
| Profit (loss) carried forward | 14 | €55,783 | €124,908 | +€69,125 | +123.9% |
| Amounts payable | 17/49 | €60,884 | €62,026 | +€1,142 | +1.9% |
| Amounts payable within one year | 42/48 | €60,884 | €62,026 | +€1,142 | +1.9% |
| Trade debts | 44 | €34,833 | €23,900 | -€10,933 | -31.4% |
| Suppliers | 440/4 | €34,833 | €23,900 | -€10,933 | -31.4% |
| Advances received on contracts in progress | 46 | - | €8,294 | +€8,294 | |
| Taxes, remuneration and social security | 45 | €17,757 | €29,832 | +€12,075 | +68.0% |
| Taxes | 450/3 | €17,757 | €29,832 | +€12,075 | +68.0% |
| Other amounts payable | 47/48 | €8,294 | - | -€8,294 | |
| Non-recurring operating income | 76A | €1,106 | - | -€1,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | - | -€385 | |
| Other operating charges | 640/8 | €221 | €716 | +€495 | +224.0% |
| Non-recurring operating charges | 66A | €2,124 | - | -€2,124 | |
| Gross operating margin | 9900 | €76,733 | €108,914 | +€32,181 | +41.9% |
| Operating profit (loss) | 9901 | €74,003 | €108,198 | +€34,195 | +46.2% |
| Financial income | 75/76B | €3,971 | €2,903 | -€1,068 | -26.9% |
| Recurring financial income | 75 | €2,865 | €2,903 | +€38 | +1.3% |
| Non-recurring financial income | 76B | €1,106 | - | -€1,106 | |
| Financial charges | 65/66B | €294 | €2,976 | +€2,682 | +912.2% |
| Recurring financial charges | 65 | €294 | €2,976 | +€2,682 | +912.2% |
| Profit (loss) for the period before taxes | 9903 | €77,680 | €108,125 | +€30,445 | +39.2% |
| Income taxes | 67/77 | €17,500 | €24,000 | +€6,500 | +37.1% |
| Profit (loss) for the period | 9904 | €60,180 | €84,125 | +€23,945 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,180 | €84,125 | +€23,945 | +39.8% |
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 28 September 2026 via checked.be.