Studiostone: 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.
Studiostone
Largest movements
- Receivables within one year +€119,400
up €119,400 (+188.1%), from €63,489 to €182,889
- Tangible fixed assets +€13,326
up €13,326 (+488.7%), from €2,727 to €16,053
- Cash +€3,515
up €3,515 (+616.2%), from €570 to €4,085
mainly Net result for the year (+€50,482) and Tax, wage and social debts (+€50,435)
- Reserves +€50,482
up €50,482 (+551.2%), from €9,159 to €59,640
- Tax, wage and social debts +€50,435
up €50,435 (+451.9%), from €11,160 to €61,595
- Trade debts +€43,746
up €43,746 (+168.8%), from €25,914 to €69,659
- Advances received -€14,250
down €14,250 (-80.7%), from €17,668 to €3,418
- Other debts +€4,656
up €4,656 (+155.8%), from €2,988 to €7,644
- Gross operating margin +€61,281
up €61,281 (+370.2%), from €16,555 to €77,837
- Taxes +€9,412
up €9,412 (+238.6%), from €3,944 to €13,357
- Depreciation +€6,892
up €6,892 (+649.8%), from €1,061 to €7,953
- Financial charges +€2,079
up €2,079 (+179.0%), from €1,162 to €3,240
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 | €71,888 | €206,957 | +€135,068 | +187.9% |
| Fixed assets | 21/28 | €6,088 | €18,614 | +€12,526 | +205.8% |
| Intangible fixed assets | 21 | €3,361 | €2,561 | -€800 | -23.8% |
| Tangible fixed assets | 22/27 | €2,727 | €16,053 | +€13,326 | +488.7% |
| Furniture and vehicles | 24 | €2,727 | €16,053 | +€13,326 | +488.7% |
| Current assets | 29/58 | €65,800 | €188,343 | +€122,543 | +186.2% |
| Amounts receivable within one year | 40/41 | €63,489 | €182,889 | +€119,400 | +188.1% |
| Trade receivables | 40 | €63,489 | €182,889 | +€119,400 | +188.1% |
| Cash at bank and in hand | 54/58 | €570 | €4,085 | +€3,515 | +616.2% |
| Deferred charges and accrued income | 490/1 | €1,741 | €1,369 | -€372 | -21.4% |
| Total equity and liabilities | 10/49 | €71,888 | €206,957 | +€135,068 | +187.9% |
| Equity | 10/15 | €14,159 | €64,640 | +€50,482 | +356.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,159 | €59,640 | +€50,482 | +551.2% |
| Distributable reserves | 133 | €9,159 | €59,640 | +€50,482 | +551.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,730 | €142,316 | +€84,587 | +146.5% |
| Amounts payable within one year | 42/48 | €57,730 | €142,316 | +€84,587 | +146.5% |
| Trade debts | 44 | €25,914 | €69,659 | +€43,746 | +168.8% |
| Suppliers | 440/4 | €25,914 | €69,659 | +€43,746 | +168.8% |
| Advances received on contracts in progress | 46 | €17,668 | €3,418 | -€14,250 | -80.7% |
| Taxes, remuneration and social security | 45 | €11,160 | €61,595 | +€50,435 | +451.9% |
| Taxes | 450/3 | €11,160 | €61,595 | +€50,435 | +451.9% |
| Other amounts payable | 47/48 | €2,988 | €7,644 | +€4,656 | +155.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €7,953 | +€6,892 | +649.8% |
| Other operating charges | 640/8 | €431 | €867 | +€436 | +101.0% |
| Non-recurring operating charges | 66A | - | €1,959 | +€1,959 | |
| Gross operating margin | 9900 | €16,555 | €77,837 | +€61,281 | +370.2% |
| Operating profit (loss) | 9901 | €15,063 | €67,057 | +€51,994 | +345.2% |
| Financial income | 75/76B | €35 | €22 | -€13 | -37.1% |
| Recurring financial income | 75 | €35 | €22 | -€13 | -37.1% |
| Financial charges | 65/66B | €1,162 | €3,240 | +€2,079 | +179.0% |
| Recurring financial charges | 65 | €1,162 | €3,240 | +€2,079 | +179.0% |
| Profit (loss) for the period before taxes | 9903 | €13,936 | €63,839 | +€49,903 | +358.1% |
| Income taxes | 67/77 | €3,944 | €13,357 | +€9,412 | +238.6% |
| Profit (loss) for the period | 9904 | €9,992 | €50,482 | +€40,490 | +405.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,992 | €50,482 | +€40,490 | +405.2% |
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 7 October 2026 via checked.be.