STUDIOS CAMELEON: 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.
STUDIOS CAMELEON
Largest movements
- Cash +€15,750
up €15,750 (+2,323%), from €678 to €16,429
mainly Net result for the year (+€8,038) and Tax, wage and social debts (+€7,156)
- Receivables within one year -€2,399
down €2,399 (-2.6%), from €91,996 to €89,597
of which Trade receivables: -€3,071
- Profit (loss) carried forward +€8,038
up €8,038 (+13.5%), from -€59,364 to -€51,326
- Tax, wage and social debts +€7,156
up €7,156 (+218%), from €3,289 to €10,445
- Short-term financial debts -€3,065
down €3,065 (-100%), from €3,065 to €0
- Depreciation -€26,825
down €26,825 (-87.9%), from €30,502 to €3,677
- Other operating charges -€4,010
down €4,010 (-87.6%), from €4,580 to €570
- Gross operating margin +€3,707
up €3,707 (+51.0%), from €7,269 to €10,976
- Financial income +€789
up €789 (+21.2%), from €3,723 to €4,511
- Financial charges +€205
up €205 (+6.8%), from €2,998 to €3,203
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 | €100,741 | €114,013 | +€13,272 | +13.2% |
| Fixed assets | 21/28 | €8,067 | €7,988 | -€80 | -1.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,734 | €7,655 | -€80 | -1.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,178 | €4,376 | +€3,198 | +271% |
| Other tangible fixed assets | 26 | €6,556 | €3,278 | -€3,278 | -50.0% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €92,674 | €106,025 | +€13,351 | +14.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €91,996 | €89,597 | -€2,399 | -2.6% |
| Trade receivables | 40 | €17,755 | €14,684 | -€3,071 | -17.3% |
| Other amounts receivable | 41 | €74,241 | €74,913 | +€672 | +0.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €678 | €16,429 | +€15,750 | +2,323% |
| Total equity and liabilities | 10/49 | €100,741 | €114,013 | +€13,272 | +13.2% |
| Equity | 10/15 | -€38,913 | -€30,875 | +€8,038 | +20.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,364 | -€51,326 | +€8,038 | +13.5% |
| Provisions and deferred taxes | 16 | €133,000 | €133,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €133,000 | €133,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €133,000 | €133,000 | = | 0.0% |
| Amounts payable | 17/49 | €6,654 | €11,888 | +€5,234 | +78.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,654 | €11,888 | +€5,234 | +78.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,065 | €0 | -€3,065 | -100% |
| Credit institutions | 430/8 | €3,065 | €0 | -€3,065 | -100% |
| Trade debts | 44 | €0 | €662 | +€662 | |
| Suppliers | 440/4 | - | €662 | +€662 | |
| Taxes, remuneration and social security | 45 | €3,289 | €10,445 | +€7,156 | +218% |
| Taxes | 450/3 | €3,289 | €10,445 | +€7,156 | +218% |
| Other amounts payable | 47/48 | €300 | €781 | +€481 | +160% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,502 | €3,677 | -€26,825 | -87.9% |
| Other operating charges | 640/8 | €4,580 | €570 | -€4,010 | -87.6% |
| Gross operating margin | 9900 | €7,269 | €10,976 | +€3,707 | +51.0% |
| Operating profit (loss) | 9901 | -€27,813 | €6,729 | +€34,542 | |
| Financial income | 75/76B | €3,723 | €4,511 | +€789 | +21.2% |
| Recurring financial income | 75 | €3,723 | €4,511 | +€789 | +21.2% |
| Financial charges | 65/66B | €2,998 | €3,203 | +€205 | +6.8% |
| Recurring financial charges | 65 | €2,998 | €3,203 | +€205 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,088 | €8,038 | +€35,126 | |
| Transfer to deferred taxes | 680 | €26,527 | €0 | -€26,527 | -100% |
| Profit (loss) for the period | 9904 | -€53,616 | €8,038 | +€61,653 | |
| Transfer from tax-exempt reserves | 789 | €26,527 | €0 | -€26,527 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,088 | €8,038 | +€35,126 |
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 24 October 2026 via checked.be.