Studioni: what changed
Studioni
Largest movements
- Cash +€11,748
up €11,748 (+85.3%), from €13,780 to €25,528
mainly Other debts (+€25,532) and Net result for the year (+€13,874)
- Tangible fixed assets -€3,955
down €3,955 (-23.2%), from €17,044 to €13,088
of which Furniture and vehicles: -€3,092
- Receivables within one year +€1,767
up €1,767 (+16.4%), from €10,796 to €12,563
of which Trade receivables: +€3,630
- Other debts +€25,532
up €25,532 (+448%), from €5,704 to €31,236
- Reserves -€16,126
down €16,126 (-95.1%), from €16,949 to €823
- Debts after one year -€4,106
down €4,106 (-100%), from €4,106 to €0
- Trade debts +€2,221
up €2,221 (+189%), from €1,175 to €3,396
- Tax, wage and social debts +€2,061
up €2,061 (+18.0%), from €11,443 to €13,504
- Gross operating margin +€9,635
up €9,635 (+54.4%), from €17,710 to €27,345
- Taxes +€3,152
up €3,152 (+495%), from €637 to €3,789
- Other operating charges -€1,284
down €1,284 (-49.7%), from €2,584 to €1,300
- Depreciation -€529
down €529 (-7.0%), from €7,518 to €6,989
- Financial charges +€320
up €320 (+42.4%), from €754 to €1,074
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,807 | €56,065 | +€9,258 | +19.8% |
| Fixed assets | 21/28 | €17,044 | €13,088 | -€3,955 | -23.2% |
| Tangible fixed assets | 22/27 | €17,044 | €13,088 | -€3,955 | -23.2% |
| Plant, machinery and equipment | 23 | €4,838 | €4,286 | -€552 | -11.4% |
| Furniture and vehicles | 24 | €9,248 | €6,156 | -€3,092 | -33.4% |
| Other tangible fixed assets | 26 | €2,958 | €2,646 | -€312 | -10.5% |
| Current assets | 29/58 | €29,764 | €42,977 | +€13,213 | +44.4% |
| Amounts receivable within one year | 40/41 | €10,796 | €12,563 | +€1,767 | +16.4% |
| Trade receivables | 40 | €8,933 | €12,563 | +€3,630 | +40.6% |
| Other amounts receivable | 41 | €1,863 | €0 | -€1,863 | -100% |
| Cash at bank and in hand | 54/58 | €13,780 | €25,528 | +€11,748 | +85.3% |
| Deferred charges and accrued income | 490/1 | €5,188 | €4,887 | -€301 | -5.8% |
| Total equity and liabilities | 10/49 | €46,807 | €56,065 | +€9,258 | +19.8% |
| Equity | 10/15 | €19,949 | €3,823 | -€16,126 | -80.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,949 | €823 | -€16,126 | -95.1% |
| Distributable reserves | 133 | €16,949 | €823 | -€16,126 | -95.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,859 | €52,243 | +€25,384 | +94.5% |
| Amounts payable after more than one year | 17 | €4,106 | €0 | -€4,106 | -100% |
| Financial debts | 170/4 | €4,106 | €0 | -€4,106 | -100% |
| Amounts payable within one year | 42/48 | €22,745 | €52,243 | +€29,498 | +130% |
| Current portion of amounts payable after more than one year | 42 | €4,423 | €4,106 | -€317 | -7.2% |
| Trade debts | 44 | €1,175 | €3,396 | +€2,221 | +189% |
| Suppliers | 440/4 | €1,175 | €3,396 | +€2,221 | +189% |
| Taxes, remuneration and social security | 45 | €11,443 | €13,504 | +€2,061 | +18.0% |
| Taxes | 450/3 | €11,443 | €13,504 | +€2,061 | +18.0% |
| Other amounts payable | 47/48 | €5,704 | €31,236 | +€25,532 | +448% |
| Accrued charges and deferred income | 492/3 | €8 | €0 | -€8 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,518 | €6,989 | -€529 | -7.0% |
| Other operating charges | 640/8 | €2,584 | €1,300 | -€1,284 | -49.7% |
| Non-recurring operating charges | 66A | €225 | €320 | +€95 | +42.3% |
| Gross operating margin | 9900 | €17,710 | €27,345 | +€9,635 | +54.4% |
| Operating profit (loss) | 9901 | €7,384 | €18,736 | +€11,353 | +154% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €754 | €1,074 | +€320 | +42.4% |
| Recurring financial charges | 65 | €754 | €1,074 | +€320 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €6,630 | €17,663 | +€11,033 | +166% |
| Income taxes | 67/77 | €637 | €3,789 | +€3,152 | +495% |
| Profit (loss) for the period | 9904 | €5,993 | €13,874 | +€7,881 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €5,993 | €13,874 | +€7,881 | +131% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.