STUDIOPOLIS ARCHITECTE: 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.
STUDIOPOLIS ARCHITECTE
Largest movements
- Receivables within one year -€16,781
down €16,781 (-21.1%), from €79,398 to €62,617
of which Trade receivables: -€19,969
- Intangible fixed assets -€15,000
down €15,000 (-33.5%), from €44,753 to €29,753
- Cash -€9,595
down €9,595 (-6.9%), from €138,806 to €129,211
mainly Trade debts (-€31,249) and Tax, wage and social debts (-€10,320)
- Trade debts -€31,249
down €31,249 (-57.9%), from €53,968 to €22,719
- Tax, wage and social debts -€10,320
down €10,320 (-51.9%), from €19,894 to €9,574
of which Taxes: -€9,994
- Reserves -€4,492
down €4,492 (-3.7%), from €120,853 to €116,362
- Gross operating margin -€15,088
down €15,088 (-43.5%), from €34,712 to €19,624
- Taxes -€3,341
down €3,341 (-80.1%), from €4,172 to €830
- Other operating charges -€406
down €406 (-36.9%), from €1,101 to €695
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 | €293,249 | €249,708 | -€43,541 | -14.8% |
| Fixed assets | 21/28 | €69,576 | €52,821 | -€16,756 | -24.1% |
| Intangible fixed assets | 21 | €44,753 | €29,753 | -€15,000 | -33.5% |
| Tangible fixed assets | 22/27 | €14,257 | €12,501 | -€1,756 | -12.3% |
| Land and buildings | 22 | €4,043 | €2,887 | -€1,157 | -28.6% |
| Plant, machinery and equipment | 23 | €3,135 | €4,693 | +€1,558 | +49.7% |
| Furniture and vehicles | 24 | €7,079 | €4,922 | -€2,157 | -30.5% |
| Financial fixed assets | 28 | €10,566 | €10,566 | = | 0.0% |
| Current assets | 29/58 | €223,673 | €196,887 | -€26,786 | -12.0% |
| Amounts receivable within one year | 40/41 | €79,398 | €62,617 | -€16,781 | -21.1% |
| Trade receivables | 40 | €67,588 | €47,619 | -€19,969 | -29.5% |
| Other amounts receivable | 41 | €11,810 | €14,998 | +€3,188 | +27.0% |
| Cash at bank and in hand | 54/58 | €138,806 | €129,211 | -€9,595 | -6.9% |
| Deferred charges and accrued income | 490/1 | €5,469 | €5,058 | -€410 | -7.5% |
| Total equity and liabilities | 10/49 | €293,249 | €249,708 | -€43,541 | -14.8% |
| Equity | 10/15 | €140,853 | €136,362 | -€4,492 | -3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €120,853 | €116,362 | -€4,492 | -3.7% |
| Distributable reserves | 133 | €120,853 | €116,362 | -€4,492 | -3.7% |
| Amounts payable | 17/49 | €152,396 | €113,346 | -€39,050 | -25.6% |
| Amounts payable within one year | 42/48 | €152,396 | €113,346 | -€39,050 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €5,978 | €5,928 | -€50 | -0.8% |
| Trade debts | 44 | €53,968 | €22,719 | -€31,249 | -57.9% |
| Suppliers | 440/4 | €53,968 | €22,719 | -€31,249 | -57.9% |
| Taxes, remuneration and social security | 45 | €19,894 | €9,574 | -€10,320 | -51.9% |
| Taxes | 450/3 | €13,188 | €3,195 | -€9,994 | -75.8% |
| Remuneration and social security | 454/9 | €6,706 | €6,380 | -€326 | -4.9% |
| Other amounts payable | 47/48 | €72,556 | €75,125 | +€2,569 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,464 | €21,441 | -€23 | -0.1% |
| Other operating charges | 640/8 | €1,101 | €695 | -€406 | -36.9% |
| Gross operating margin | 9900 | €34,712 | €19,624 | -€15,088 | -43.5% |
| Operating profit (loss) | 9901 | €12,147 | -€2,511 | -€14,658 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €1,227 | €1,150 | -€76 | -6.2% |
| Recurring financial charges | 65 | €1,227 | €1,150 | -€76 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €10,925 | -€3,661 | -€14,586 | |
| Income taxes | 67/77 | €4,172 | €830 | -€3,341 | -80.1% |
| Profit (loss) for the period | 9904 | €6,753 | -€4,492 | -€11,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,753 | -€4,492 | -€11,245 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.