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StudioFAB: 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.

What changed

StudioFAB

BE 0797.573.293
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€6,900
2023 · -€2,809+€9,710
Equity
€24,091
2023 · €17,191+€6,900
Cash
€17,542
2023 · €2,841+€14,701
Balance sheet total
€433,818
2023 · €29,036+€404,783

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€202,696

    up €202,696 (+1125.6%), from €18,007 to €220,703

    of which Trade receivables: +€139,038

  • Tangible fixed assets +€184,639

    up €184,639 (+2255.1%), from €8,188 to €192,827

    of which Other tangible fixed assets: +€177,870

  • Cash +€14,701

    up €14,701 (+517.5%), from €2,841 to €17,542

    mainly Other debts (+€348,225) and Trade debts (+€50,541)

Equity and liabilities
  • Other debts +€348,225

    new in 2024: €348,225

  • Trade debts +€50,541

    up €50,541 (+564.7%), from €8,950 to €59,490

  • Profit (loss) carried forward +€6,900

    up €6,900, from -€2,809 to €4,091

Income statement
  • Gross operating margin +€22,855

    up €22,855, from -€2,538 to €20,317

  • Financial charges +€6,537

    up €6,537 (+10647.6%), from €61 to €6,598

  • Depreciation +€6,459

    up €6,459 (+3076.4%), from €210 to €6,669

  • Taxes +€2,012

    new in 2024: €2,012

  • Financial income +€1,862

    new in 2024: €1,862

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€2,809
Gross operating margin +€22,855
Depreciation -€6,459
Financial income +€1,862
Financial charges -€6,537
Taxes -€2,012
Result 2024 €6,900

Cash bridge derived

cash 2023 to 2024

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.

From operations +€211,404
Investment -€193,808
Financing -€2,895
Cash 2023 €2,841
Net result for the year +€6,900
Depreciation +€6,669
Receivables within one year -€202,696
Deferred charges and accrued income -€247
Trade debts +€50,541
Tax, wage and social debts +€2,012
Other debts +€348,225
Investment in fixed assets (net) -€193,808
Debts after one year -€2,895
Cash 2024 €17,542
Every line side by side 36 lines
Line Code 2023 2024 Change %
Total assets 20/58 €29,036 €433,818 +€404,783 +1394.1%
Fixed assets 21/28 €8,188 €195,327 +€187,139 +2285.6%
Tangible fixed assets 22/27 €8,188 €192,827 +€184,639 +2255.1%
Furniture and vehicles 24 - €6,769 +€6,769
Other tangible fixed assets 26 €8,188 €186,058 +€177,870 +2172.4%
Financial fixed assets 28 - €2,500 +€2,500
Current assets 29/58 €20,848 €238,491 +€217,643 +1044.0%
Amounts receivable within one year 40/41 €18,007 €220,703 +€202,696 +1125.6%
Trade receivables 40 - €139,038 +€139,038
Other amounts receivable 41 €18,007 €81,665 +€63,657 +353.5%
Cash at bank and in hand 54/58 €2,841 €17,542 +€14,701 +517.5%
Deferred charges and accrued income 490/1 - €247 +€247
Total equity and liabilities 10/49 €29,036 €433,818 +€404,783 +1394.1%
Equity 10/15 €17,191 €24,091 +€6,900 +40.1%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€2,809 €4,091 +€6,900
Amounts payable 17/49 €11,845 €409,727 +€397,882 +3359.1%
Amounts payable after more than one year 17 €2,895 €0 -€2,895 -100.0%
Other amounts payable 178/9 €2,895 €0 -€2,895 -100.0%
Amounts payable within one year 42/48 €8,950 €409,727 +€400,778 +4478.2%
Trade debts 44 €8,950 €59,490 +€50,541 +564.7%
Suppliers 440/4 €8,950 €59,490 +€50,541 +564.7%
Taxes, remuneration and social security 45 - €2,012 +€2,012
Taxes 450/3 - €2,012 +€2,012
Other amounts payable 47/48 - €348,225 +€348,225
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €210 €6,669 +€6,459 +3076.4%
Gross operating margin 9900 -€2,538 €20,317 +€22,855
Operating profit (loss) 9901 -€2,748 €13,648 +€16,396
Financial income 75/76B - €1,862 +€1,862
Recurring financial income 75 - €1,862 +€1,862
Financial charges 65/66B €61 €6,598 +€6,537 +10647.6%
Recurring financial charges 65 €61 €6,598 +€6,537 +10647.6%
Profit (loss) for the period before taxes 9903 -€2,809 €8,912 +€11,721
Income taxes 67/77 - €2,012 +€2,012
Profit (loss) for the period 9904 -€2,809 €6,900 +€9,710
Profit (loss) for the period to be appropriated 9905 -€2,809 €6,900 +€9,710

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 30 September 2026 via checked.be.