Studiolektrik: 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.
Studiolektrik
Largest movements
- Cash +€89,288
up €89,288 (+84.5%), from €105,682 to €194,970
mainly Net result for the year (+€73,623) and Depreciation (+€10,271)
- Tangible fixed assets -€10,271
down €10,271 (-28.4%), from €36,145 to €25,873
of which Furniture and vehicles: -€9,571
- Profit (loss) carried forward +€73,623
up €73,623 (+68.1%), from €108,088 to €181,712
- Tax, wage and social debts +€9,047
up €9,047 (+22.5%), from €40,138 to €49,184
- Debts after one year -€5,969
down €5,969 (-29.4%), from €20,319 to €14,350
- Gross operating margin +€16,308
up €16,308 (+18.2%), from €89,849 to €106,157
- Taxes +€3,274
up €3,274 (+19.5%), from €16,807 to €20,081
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 | €177,712 | €255,484 | +€77,772 | +43.8% |
| Fixed assets | 21/28 | €36,145 | €25,873 | -€10,271 | -28.4% |
| Tangible fixed assets | 22/27 | €36,145 | €25,873 | -€10,271 | -28.4% |
| Furniture and vehicles | 24 | €29,789 | €20,218 | -€9,571 | -32.1% |
| Other tangible fixed assets | 26 | €6,355 | €5,655 | -€701 | -11.0% |
| Current assets | 29/58 | €141,567 | €229,611 | +€88,044 | +62.2% |
| Amounts receivable within one year | 40/41 | €35,885 | €33,453 | -€2,432 | -6.8% |
| Trade receivables | 40 | €27,267 | €16,063 | -€11,205 | -41.1% |
| Other amounts receivable | 41 | €8,618 | €17,391 | +€8,773 | +101.8% |
| Cash at bank and in hand | 54/58 | €105,682 | €194,970 | +€89,288 | +84.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,188 | +€1,188 | |
| Total equity and liabilities | 10/49 | €177,712 | €255,484 | +€77,772 | +43.8% |
| Equity | 10/15 | €110,088 | €183,712 | +€73,623 | +66.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,088 | €181,712 | +€73,623 | +68.1% |
| Amounts payable | 17/49 | €67,624 | €71,773 | +€4,149 | +6.1% |
| Amounts payable after more than one year | 17 | €20,319 | €14,350 | -€5,969 | -29.4% |
| Financial debts | 170/4 | €20,319 | €14,350 | -€5,969 | -29.4% |
| Amounts payable within one year | 42/48 | €47,305 | €57,023 | +€9,718 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €5,571 | €5,969 | +€398 | +7.1% |
| Trade debts | 44 | €1,596 | €1,869 | +€274 | +17.1% |
| Suppliers | 440/4 | €1,596 | €1,869 | +€274 | +17.1% |
| Taxes, remuneration and social security | 45 | €40,138 | €49,184 | +€9,047 | +22.5% |
| Taxes | 450/3 | €40,138 | €49,184 | +€9,047 | +22.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,453 | €10,271 | +€819 | +8.7% |
| Other operating charges | 640/8 | €1,383 | €1,434 | +€52 | +3.7% |
| Gross operating margin | 9900 | €89,849 | €106,157 | +€16,308 | +18.2% |
| Operating profit (loss) | 9901 | €79,013 | €94,451 | +€15,438 | +19.5% |
| Financial income | 75/76B | €239 | €1,118 | +€879 | +367.3% |
| Recurring financial income | 75 | €239 | €1,118 | +€879 | +367.3% |
| Financial charges | 65/66B | €2,072 | €1,864 | -€207 | -10.0% |
| Recurring financial charges | 65 | €2,072 | €1,864 | -€207 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €77,181 | €93,705 | +€16,524 | +21.4% |
| Income taxes | 67/77 | €16,807 | €20,081 | +€3,274 | +19.5% |
| Profit (loss) for the period | 9904 | €60,374 | €73,623 | +€13,250 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,374 | €73,623 | +€13,250 | +21.9% |
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 8 October 2026 via checked.be.