STUDIOBRIEK: 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.
STUDIOBRIEK
Largest movements
- Tangible fixed assets +€24,793
up €24,793 (+35.6%), from €69,726 to €94,519
of which Plant, machinery and equipment: +€28,526
- Cash -€18,889
down €18,889 (-43.9%), from €43,036 to €24,148
mainly Investment in fixed assets (net) (-€39,730) and Debts after one year (-€17,296)
- Receivables within one year +€9,041
up €9,041 (+36.5%), from €24,760 to €33,801
of which Trade receivables: +€14,727
- Deferred charges and accrued income +€8,133
up €8,133 (+99.6%), from €8,166 to €16,299
- Reserves +€41,584
up €41,584 (+96.9%), from €42,921 to €84,505
- Debts after one year -€17,296
down €17,296 (-27.9%), from €61,937 to €44,641
- Trade debts -€7,990
down €7,990 (-61.4%), from €13,019 to €5,029
- Tax, wage and social debts +€7,231
up €7,231 (+276%), from €2,622 to €9,853
- Gross operating margin +€25,785
up €25,785 (+55.7%), from €46,263 to €72,048
- Depreciation +€8,606
up €8,606 (+139%), from €6,206 to €14,812
- Taxes +€3,593
up €3,593 (+49.1%), from €7,314 to €10,906
- Financial charges +€1,313
up €1,313 (+44.8%), from €2,932 to €4,245
- Other operating charges -€843
down €843 (-62.7%), from €1,344 to €501
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 | €145,688 | €168,892 | +€23,204 | +15.9% |
| Fixed assets | 21/28 | €69,726 | €94,644 | +€24,918 | +35.7% |
| Tangible fixed assets | 22/27 | €69,726 | €94,519 | +€24,793 | +35.6% |
| Plant, machinery and equipment | 23 | €62,163 | €90,689 | +€28,526 | +45.9% |
| Furniture and vehicles | 24 | €7,563 | €3,831 | -€3,732 | -49.4% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €75,963 | €74,248 | -€1,714 | -2.3% |
| Amounts receivable within one year | 40/41 | €24,760 | €33,801 | +€9,041 | +36.5% |
| Trade receivables | 40 | €19,074 | €33,801 | +€14,727 | +77.2% |
| Other amounts receivable | 41 | €5,686 | - | -€5,686 | |
| Cash at bank and in hand | 54/58 | €43,036 | €24,148 | -€18,889 | -43.9% |
| Deferred charges and accrued income | 490/1 | €8,166 | €16,299 | +€8,133 | +99.6% |
| Total equity and liabilities | 10/49 | €145,688 | €168,892 | +€23,204 | +15.9% |
| Equity | 10/15 | €44,121 | €85,705 | +€41,584 | +94.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €42,921 | €84,505 | +€41,584 | +96.9% |
| Distributable reserves | 133 | €42,921 | €84,505 | +€41,584 | +96.9% |
| Amounts payable | 17/49 | €101,568 | €83,187 | -€18,380 | -18.1% |
| Amounts payable after more than one year | 17 | €61,937 | €44,641 | -€17,296 | -27.9% |
| Financial debts | 170/4 | €61,937 | €44,641 | -€17,296 | -27.9% |
| Amounts payable within one year | 42/48 | €39,631 | €38,547 | -€1,084 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €16,645 | €17,296 | +€651 | +3.9% |
| Trade debts | 44 | €13,019 | €5,029 | -€7,990 | -61.4% |
| Suppliers | 440/4 | €13,019 | €5,029 | -€7,990 | -61.4% |
| Taxes, remuneration and social security | 45 | €2,622 | €9,853 | +€7,231 | +276% |
| Taxes | 450/3 | €2,622 | €9,853 | +€7,231 | +276% |
| Other amounts payable | 47/48 | €7,345 | €6,369 | -€976 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,206 | €14,812 | +€8,606 | +139% |
| Other operating charges | 640/8 | €1,344 | €501 | -€843 | -62.7% |
| Gross operating margin | 9900 | €46,263 | €72,048 | +€25,785 | +55.7% |
| Operating profit (loss) | 9901 | €38,713 | €56,735 | +€18,022 | +46.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,932 | €4,245 | +€1,313 | +44.8% |
| Recurring financial charges | 65 | €2,932 | €4,245 | +€1,313 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €35,783 | €52,490 | +€16,708 | +46.7% |
| Income taxes | 67/77 | €7,314 | €10,906 | +€3,593 | +49.1% |
| Profit (loss) for the period | 9904 | €28,469 | €41,584 | +€13,115 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,469 | €41,584 | +€13,115 | +46.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.