Studiogilio: 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.
Studiogilio
Largest movements
- Receivables within one year +€7,614
up €7,614 (+79.3%), from €9,602 to €17,217
of which Trade receivables: +€7,979
- Cash -€6,700
down €6,700 (-37.6%), from €17,801 to €11,101
mainly Receivables within one year (-€7,614) and Net result for the year (-€1,759)
- Tangible fixed assets -€1,101
down €1,101 (-29.7%), from €3,701 to €2,600
of which Furniture and vehicles: -€749
- Profit (loss) carried forward -€1,759
down €1,759 (-7.6%), from €22,997 to €21,238
- Tax, wage and social debts +€1,504
up €1,504 (+20.3%), from €7,416 to €8,920
of which Remuneration and social security: +€1,785
- Gross operating margin -€30,145
down €30,145, from €29,624 to -€520
- Taxes -€5,871
down €5,871 (-100.0%), from €5,871 to €0
- Depreciation +€796
up €796 (+260.8%), from €305 to €1,101
- Other operating charges -€326
down €326 (-73.1%), from €446 to €120
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 | €31,960 | €31,802 | -€158 | -0.5% |
| Fixed assets | 21/28 | €3,701 | €2,600 | -€1,101 | -29.7% |
| Tangible fixed assets | 22/27 | €3,701 | €2,600 | -€1,101 | -29.7% |
| Furniture and vehicles | 24 | €1,965 | €1,216 | -€749 | -38.1% |
| Other tangible fixed assets | 26 | €1,736 | €1,384 | -€352 | -20.3% |
| Current assets | 29/58 | €28,259 | €29,202 | +€943 | +3.3% |
| Amounts receivable within one year | 40/41 | €9,602 | €17,217 | +€7,614 | +79.3% |
| Trade receivables | 40 | €9,225 | €17,204 | +€7,979 | +86.5% |
| Other amounts receivable | 41 | €377 | €13 | -€364 | -96.5% |
| Cash at bank and in hand | 54/58 | €17,801 | €11,101 | -€6,700 | -37.6% |
| Deferred charges and accrued income | 490/1 | €856 | €884 | +€28 | +3.3% |
| Total equity and liabilities | 10/49 | €31,960 | €31,802 | -€158 | -0.5% |
| Equity | 10/15 | €23,997 | €22,238 | -€1,759 | -7.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,997 | €21,238 | -€1,759 | -7.6% |
| Amounts payable | 17/49 | €7,963 | €9,564 | +€1,600 | +20.1% |
| Amounts payable within one year | 42/48 | €7,963 | €9,564 | +€1,600 | +20.1% |
| Trade debts | 44 | €547 | €643 | +€96 | +17.6% |
| Suppliers | 440/4 | €547 | €643 | +€96 | +17.6% |
| Taxes, remuneration and social security | 45 | €7,416 | €8,920 | +€1,504 | +20.3% |
| Taxes | 450/3 | €7,416 | €7,135 | -€281 | -3.8% |
| Remuneration and social security | 454/9 | - | €1,785 | +€1,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €1,101 | +€796 | +260.8% |
| Other operating charges | 640/8 | €446 | €120 | -€326 | -73.1% |
| Gross operating margin | 9900 | €29,624 | -€520 | -€30,145 | |
| Operating profit (loss) | 9901 | €28,874 | -€1,741 | -€30,614 | |
| Financial income | 75/76B | €0 | €44 | +€43 | +10812.5% |
| Recurring financial income | 75 | €0 | €44 | +€43 | +10812.5% |
| Financial charges | 65/66B | €6 | €61 | +€56 | +947.8% |
| Recurring financial charges | 65 | €6 | €61 | +€56 | +947.8% |
| Profit (loss) for the period before taxes | 9903 | €28,868 | -€1,759 | -€30,627 | |
| Income taxes | 67/77 | €5,871 | €0 | -€5,871 | -100.0% |
| Profit (loss) for the period | 9904 | €22,997 | -€1,759 | -€24,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,997 | -€1,759 | -€24,755 |
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 30 September 2026 via checked.be.