studiOrama: 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.
studiOrama
Largest movements
- Receivables within one year -€10,157
down €10,157 (-72.9%), from €13,942 to €3,785
- Cash +€992
up €992 (+2.7%), from €37,285 to €38,278
mainly Receivables within one year (+€10,157) and Depreciation (+€95)
- Trade debts -€3,799
down €3,799 (-16.0%), from €23,717 to €19,918
- Other debts -€3,776
down €3,776 (-24.9%), from €15,147 to €11,371
- Tax, wage and social debts -€1,483
down €1,483 (-69.9%), from €2,123 to €640
- Gross operating margin -€2,795
down €2,795 (-69.0%), from €4,048 to €1,253
- Other operating charges -€1,572
down €1,572 (-80.2%), from €1,960 to €387
- Financial charges -€603
down €603 (-40.5%), from €1,489 to €886
- Financial income -€550
down €550 (-88.3%), from €623 to €73
- Depreciation -€277
down €277 (-74.5%), from €372 to €95
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.
Derived cash bridge
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 | €53,875 | €44,774 | -€9,101 | -16.9% |
| Fixed assets | 21/28 | €2,587 | €2,421 | -€166 | -6.4% |
| Tangible fixed assets | 22/27 | €2,341 | €2,246 | -€95 | -4.1% |
| Land and buildings | 22 | €2,341 | €2,246 | -€95 | -4.1% |
| Financial fixed assets | 28 | €246 | €175 | -€71 | -28.8% |
| Current assets | 29/58 | €51,288 | €42,352 | -€8,936 | -17.4% |
| Amounts receivable within one year | 40/41 | €13,942 | €3,785 | -€10,157 | -72.9% |
| Trade receivables | 40 | €13,942 | €3,785 | -€10,157 | -72.9% |
| Cash at bank and in hand | 54/58 | €37,285 | €38,278 | +€992 | +2.7% |
| Deferred charges and accrued income | 490/1 | €61 | €290 | +€229 | +378% |
| Total equity and liabilities | 10/49 | €53,875 | €44,774 | -€9,101 | -16.9% |
| Equity | 10/15 | €12,888 | €12,846 | -€42 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,915 | €1,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €55 | €55 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,427 | -€1,470 | -€42 | -3.0% |
| Amounts payable | 17/49 | €40,987 | €31,928 | -€9,059 | -22.1% |
| Amounts payable within one year | 42/48 | €40,987 | €31,928 | -€9,059 | -22.1% |
| Trade debts | 44 | €23,717 | €19,918 | -€3,799 | -16.0% |
| Suppliers | 440/4 | €23,717 | €19,918 | -€3,799 | -16.0% |
| Taxes, remuneration and social security | 45 | €2,123 | €640 | -€1,483 | -69.9% |
| Taxes | 450/3 | €2,123 | €640 | -€1,483 | -69.9% |
| Other amounts payable | 47/48 | €15,147 | €11,371 | -€3,776 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €95 | -€277 | -74.5% |
| Other operating charges | 640/8 | €1,960 | €387 | -€1,572 | -80.2% |
| Gross operating margin | 9900 | €4,048 | €1,253 | -€2,795 | -69.0% |
| Operating profit (loss) | 9901 | €1,717 | €771 | -€946 | -55.1% |
| Financial income | 75/76B | €623 | €73 | -€550 | -88.3% |
| Recurring financial income | 75 | €623 | €73 | -€550 | -88.3% |
| Financial charges | 65/66B | €1,489 | €886 | -€603 | -40.5% |
| Recurring financial charges | 65 | €1,489 | €886 | -€603 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €850 | -€42 | -€893 | |
| Profit (loss) for the period | 9904 | €850 | -€42 | -€893 | |
| Profit (loss) for the period to be appropriated | 9905 | €850 | -€42 | -€893 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.