Studio Wolligheid: 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 Wolligheid
Largest movements
- Deferred charges and accrued income -€26,326
down €26,326 (-88.6%), from €29,725 to €3,399
- Receivables within one year +€21,547
up €21,547 (+26,470%), from €81 to €21,628
of which Trade receivables: +€21,374
- Cash +€15,394
new in 2025: €15,394
mainly Net result for the year (+€27,162) and Deferred charges and accrued income (+€26,326)
- Profit (loss) carried forward -€40,323
no longer reported in 2025 (was €40,323)
- Reserves +€27,162
new in 2025: €27,162
- Other debts +€17,871
up €17,871 (+826%), from €2,163 to €20,033
- Tax, wage and social debts +€9,548
up €9,548 (+116%), from €8,204 to €17,752
of which Taxes: +€13,398
- Trade debts -€4,174
down €4,174 (-50.9%), from €8,195 to €4,021
- Gross operating margin +€46,506
up €46,506, from -€4,145 to €42,361
- Taxes +€8,539
up €8,539 (+1,244%), from €687 to €9,226
- Staff costs -€1,332
down €1,332 (-65.2%), from €2,044 to €712
- Financial charges -€888
down €888 (-31.0%), from €2,865 to €1,977
of which Financial charges: -€886
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 | €62,885 | €73,151 | +€10,266 | +16.3% |
| Fixed assets | 21/28 | €11,941 | €11,599 | -€341 | -2.9% |
| Tangible fixed assets | 22/27 | €4,456 | €4,114 | -€341 | -7.7% |
| Plant, machinery and equipment | 23 | €1,817 | €731 | -€1,086 | -59.8% |
| Furniture and vehicles | 24 | - | €1,446 | +€1,446 | |
| Other tangible fixed assets | 26 | €2,639 | €1,937 | -€702 | -26.6% |
| Financial fixed assets | 28 | €7,485 | €7,485 | = | 0.0% |
| Current assets | 29/58 | €50,944 | €61,552 | +€10,608 | +20.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,138 | €1,131 | -€7 | -0.6% |
| Stocks | 30/36 | €1,138 | €1,131 | -€7 | -0.6% |
| Amounts receivable within one year | 40/41 | €81 | €21,628 | +€21,547 | +26,470% |
| Trade receivables | 40 | - | €21,374 | +€21,374 | |
| Other amounts receivable | 41 | €81 | €255 | +€173 | +213% |
| Cash at bank and in hand | 54/58 | - | €15,394 | +€15,394 | |
| Deferred charges and accrued income | 490/1 | €29,725 | €3,399 | -€26,326 | -88.6% |
| Total equity and liabilities | 10/49 | €62,885 | €73,151 | +€10,266 | +16.3% |
| Equity | 10/15 | €42,823 | €29,662 | -€13,161 | -30.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €27,162 | +€27,162 | |
| Distributable reserves | 133 | - | €27,162 | +€27,162 | |
| Profit (loss) carried forward | 14 | €40,323 | - | -€40,323 | |
| Amounts payable | 17/49 | €20,062 | €43,489 | +€23,427 | +117% |
| Amounts payable within one year | 42/48 | €18,562 | €43,489 | +€24,927 | +134% |
| Financial debts | 43 | - | €1,683 | +€1,683 | |
| Credit institutions | 430/8 | - | €1,683 | +€1,683 | |
| Trade debts | 44 | €8,195 | €4,021 | -€4,174 | -50.9% |
| Suppliers | 440/4 | €8,195 | €4,021 | -€4,174 | -50.9% |
| Taxes, remuneration and social security | 45 | €8,204 | €17,752 | +€9,548 | +116% |
| Taxes | 450/3 | €4,354 | €17,752 | +€13,398 | +308% |
| Remuneration and social security | 454/9 | €3,850 | - | -€3,850 | |
| Other amounts payable | 47/48 | €2,163 | €20,033 | +€17,871 | +826% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €2,044 | €712 | -€1,332 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €2,211 | +€254 | +13.0% |
| Other operating charges | 640/8 | €935 | €1,273 | +€338 | +36.1% |
| Gross operating margin | 9900 | -€4,145 | €42,361 | +€46,506 | |
| Operating profit (loss) | 9901 | -€9,083 | €38,165 | +€47,247 | |
| Financial income | 75/76B | €273 | €200 | -€73 | -26.7% |
| Recurring financial income | 75 | €271 | €200 | -€71 | -26.2% |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,865 | €1,977 | -€888 | -31.0% |
| Recurring financial charges | 65 | €2,863 | €1,977 | -€886 | -30.9% |
| Non-recurring financial charges | 66B | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | -€11,675 | €36,388 | +€48,062 | |
| Income taxes | 67/77 | €687 | €9,226 | +€8,539 | +1,244% |
| Profit (loss) for the period | 9904 | -€12,361 | €27,162 | +€39,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,361 | €27,162 | +€39,523 |
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 27 October 2026 via checked.be.