STUDIO5150: 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.
STUDIO5150
Largest movements
- Cash +€7,242
up €7,242 (+12.2%), from €59,483 to €66,725
mainly Other debts (+€62,264) and Net result for the year (+€20,157)
- Tangible fixed assets -€4,775
down €4,775 (-22.9%), from €20,880 to €16,105
of which Furniture and vehicles: -€2,807
- Receivables within one year -€3,953
down €3,953 (-11.0%), from €35,984 to €32,031
of which Other amounts receivable: -€3,312
- Deferred charges and accrued income -€1,695
down €1,695 (-18.0%), from €9,410 to €7,714
- Other debts +€62,264
up €62,264 (+272.0%), from €22,893 to €85,158
- Profit (loss) carried forward -€58,620
down €58,620 (-100.0%), from €58,620 to €0
- Debts after one year -€3,436
down €3,436 (-100.0%), from €3,436 to €0
- Tax, wage and social debts -€2,895
down €2,895 (-22.2%), from €13,061 to €10,167
- Gross operating margin +€16,600
up €16,600 (+86.0%), from €19,306 to €35,906
- Taxes +€3,306
up €3,306 (+126.4%), from €2,616 to €5,922
- Financial charges +€420
up €420 (+14.8%), from €2,840 to €3,260
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 | €125,757 | €122,575 | -€3,181 | -2.5% |
| Fixed assets | 21/28 | €20,880 | €16,105 | -€4,775 | -22.9% |
| Tangible fixed assets | 22/27 | €20,880 | €16,105 | -€4,775 | -22.9% |
| Plant, machinery and equipment | 23 | €12,261 | €10,293 | -€1,968 | -16.1% |
| Furniture and vehicles | 24 | €8,619 | €5,813 | -€2,807 | -32.6% |
| Current assets | 29/58 | €104,877 | €106,470 | +€1,593 | +1.5% |
| Amounts receivable within one year | 40/41 | €35,984 | €32,031 | -€3,953 | -11.0% |
| Trade receivables | 40 | €29,584 | €28,943 | -€641 | -2.2% |
| Other amounts receivable | 41 | €6,400 | €3,088 | -€3,312 | -51.8% |
| Cash at bank and in hand | 54/58 | €59,483 | €66,725 | +€7,242 | +12.2% |
| Deferred charges and accrued income | 490/1 | €9,410 | €7,714 | -€1,695 | -18.0% |
| Total equity and liabilities | 10/49 | €125,757 | €122,575 | -€3,181 | -2.5% |
| Equity | 10/15 | €79,080 | €20,460 | -€58,620 | -74.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €58,620 | €0 | -€58,620 | -100.0% |
| Amounts payable | 17/49 | €46,677 | €102,115 | +€55,439 | +118.8% |
| Amounts payable after more than one year | 17 | €3,436 | €0 | -€3,436 | -100.0% |
| Financial debts | 170/4 | €3,436 | €0 | -€3,436 | -100.0% |
| Amounts payable within one year | 42/48 | €43,241 | €102,115 | +€58,875 | +136.2% |
| Current portion of amounts payable after more than one year | 42 | €3,386 | €3,436 | +€50 | +1.5% |
| Financial debts | 43 | €3,048 | €3,033 | -€15 | -0.5% |
| Credit institutions | 430/8 | €3,048 | €3,033 | -€15 | -0.5% |
| Trade debts | 44 | €852 | €322 | -€530 | -62.2% |
| Suppliers | 440/4 | €852 | €322 | -€530 | -62.2% |
| Taxes, remuneration and social security | 45 | €13,061 | €10,167 | -€2,895 | -22.2% |
| Taxes | 450/3 | €13,061 | €10,167 | -€2,895 | -22.2% |
| Other amounts payable | 47/48 | €22,893 | €85,158 | +€62,264 | +272.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,985 | €5,882 | -€103 | -1.7% |
| Other operating charges | 640/8 | €616 | €685 | +€69 | +11.2% |
| Gross operating margin | 9900 | €19,306 | €35,906 | +€16,600 | +86.0% |
| Operating profit (loss) | 9901 | €12,706 | €29,339 | +€16,633 | +130.9% |
| Financial income | 75/76B | €54 | €0 | -€54 | -100.0% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -100.0% |
| Financial charges | 65/66B | €2,840 | €3,260 | +€420 | +14.8% |
| Recurring financial charges | 65 | €2,840 | €3,260 | +€420 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €9,920 | €26,079 | +€16,159 | +162.9% |
| Income taxes | 67/77 | €2,616 | €5,922 | +€3,306 | +126.4% |
| Profit (loss) for the period | 9904 | €7,303 | €20,157 | +€12,854 | +176.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,303 | €20,157 | +€12,854 | +176.0% |
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 5 October 2026 via checked.be.