StudioThreeSixty: 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.
StudioThreeSixty
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-15.3%), from €48,863 to €41,363
- Receivables within one year +€5,033
up €5,033 (+9.3%), from €54,246 to €59,279
of which Other amounts receivable: +€6,826
- Cash +€4,684
up €4,684 (+7.8%), from €60,289 to €64,974
mainly Depreciation (+€27,694) and Other debts (+€20,000)
- Tangible fixed assets -€4,500
down €4,500 (-10.9%), from €41,272 to €36,772
of which Plant, machinery and equipment: -€5,319
- Other debts +€20,000
new in 2025: €20,000
- Trade debts -€17,209
down €17,209 (-42.5%), from €40,461 to €23,252
- Reserves -€11,586
down €11,586 (-58.3%), from €19,871 to €8,286
- Tax, wage and social debts +€11,189
up €11,189 (+47.3%), from €23,668 to €34,857
of which Remuneration and social security: +€17,400
- Accrued charges and deferred income -€3,983
down €3,983 (-100.0%), from €3,983 to €0
- Staff costs +€38,509
up €38,509 (+52.4%), from €73,490 to €111,999
- Depreciation +€9,065
up €9,065 (+48.7%), from €18,629 to €27,694
- Gross operating margin -€6,274
down €6,274 (-3.9%), from €162,849 to €156,575
- Other operating charges -€6,247
down €6,247 (-63.4%), from €9,851 to €3,604
- Taxes -€4,471
down €4,471 (-51.8%), from €8,627 to €4,156
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 | €206,903 | €205,085 | -€1,818 | -0.9% |
| Fixed assets | 21/28 | €90,135 | €78,135 | -€12,000 | -13.3% |
| Intangible fixed assets | 21 | €48,863 | €41,363 | -€7,500 | -15.3% |
| Tangible fixed assets | 22/27 | €41,272 | €36,772 | -€4,500 | -10.9% |
| Plant, machinery and equipment | 23 | €15,927 | €10,608 | -€5,319 | -33.4% |
| Furniture and vehicles | 24 | €21,626 | €24,931 | +€3,305 | +15.3% |
| Leasing and similar rights | 25 | €3,719 | €1,233 | -€2,486 | -66.8% |
| Current assets | 29/58 | €116,768 | €126,950 | +€10,182 | +8.7% |
| Amounts receivable within one year | 40/41 | €54,246 | €59,279 | +€5,033 | +9.3% |
| Trade receivables | 40 | €54,246 | €52,453 | -€1,793 | -3.3% |
| Other amounts receivable | 41 | €0 | €6,826 | +€6,826 | |
| Cash at bank and in hand | 54/58 | €60,289 | €64,974 | +€4,684 | +7.8% |
| Deferred charges and accrued income | 490/1 | €2,233 | €2,697 | +€464 | +20.8% |
| Total equity and liabilities | 10/49 | €206,903 | €205,085 | -€1,818 | -0.9% |
| Equity | 10/15 | €129,871 | €118,286 | -€11,586 | -8.9% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €19,871 | €8,286 | -€11,586 | -58.3% |
| Distributable reserves | 133 | €19,871 | €8,286 | -€11,586 | -58.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,032 | €86,799 | +€9,767 | +12.7% |
| Amounts payable after more than one year | 17 | €5,357 | €1,615 | -€3,742 | -69.9% |
| Financial debts | 170/4 | €5,357 | €1,615 | -€3,742 | -69.9% |
| Amounts payable within one year | 42/48 | €67,692 | €85,185 | +€17,493 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €3,562 | €3,742 | +€180 | +5.1% |
| Financial debts | 43 | - | €3,333 | +€3,333 | |
| Credit institutions | 430/8 | - | €3,333 | +€3,333 | |
| Trade debts | 44 | €40,461 | €23,252 | -€17,209 | -42.5% |
| Suppliers | 440/4 | €40,461 | €23,252 | -€17,209 | -42.5% |
| Taxes, remuneration and social security | 45 | €23,668 | €34,857 | +€11,189 | +47.3% |
| Taxes | 450/3 | €13,101 | €6,889 | -€6,212 | -47.4% |
| Remuneration and social security | 454/9 | €10,567 | €27,968 | +€17,400 | +164.7% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €3,983 | €0 | -€3,983 | -100.0% |
| Remuneration, social security and pensions | 62 | €73,490 | €111,999 | +€38,509 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,629 | €27,694 | +€9,065 | +48.7% |
| Other operating charges | 640/8 | €9,851 | €3,604 | -€6,247 | -63.4% |
| Gross operating margin | 9900 | €162,849 | €156,575 | -€6,274 | -3.9% |
| Operating profit (loss) | 9901 | €60,879 | €13,279 | -€47,600 | -78.2% |
| Financial income | 75/76B | €41 | €89 | +€48 | +117.7% |
| Recurring financial income | 75 | €41 | €89 | +€48 | +117.7% |
| Financial charges | 65/66B | €1,651 | €798 | -€854 | -51.7% |
| Recurring financial charges | 65 | €1,651 | €798 | -€854 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €59,269 | €12,570 | -€46,698 | -78.8% |
| Income taxes | 67/77 | €8,627 | €4,156 | -€4,471 | -51.8% |
| Profit (loss) for the period | 9904 | €50,642 | €8,414 | -€42,227 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,642 | €8,414 | -€42,227 | -83.4% |
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 29 September 2026 via checked.be.