STUDIOWEBY: 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.
STUDIOWEBY
Largest movements
- Cash -€220,528
down €220,528 (-66.3%), from €332,525 to €111,997
mainly Contributions, distributions and other (-€244,298) and Tax, wage and social debts (-€12,492)
- Receivables within one year +€11,911
up €11,911 (+185.5%), from €6,421 to €18,331
of which Trade receivables: +€6,635
- Reserves -€208,067
down €208,067 (-100.0%), from €208,067 to €0
- Tax, wage and social debts -€12,492
down €12,492 (-51.1%), from €24,423 to €11,931
- Other debts +€9,115
up €9,115 (+9.3%), from €98,045 to €107,160
- Gross operating margin -€103,533
down €103,533 (-67.6%), from €153,155 to €49,621
- Taxes -€24,139
down €24,139 (-70.9%), from €34,026 to €9,887
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 | €351,935 | €140,559 | -€211,376 | -60.1% |
| Fixed assets | 21/28 | €2,085 | €1,585 | -€500 | -24.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,038 | €1,538 | -€500 | -24.5% |
| Furniture and vehicles | 24 | €2,038 | €1,538 | -€500 | -24.5% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €349,850 | €138,975 | -€210,875 | -60.3% |
| Stocks and contracts in progress | 3 | €9,522 | €7,395 | -€2,127 | -22.3% |
| Stocks | 30/36 | €9,522 | €7,395 | -€2,127 | -22.3% |
| Amounts receivable within one year | 40/41 | €6,421 | €18,331 | +€11,911 | +185.5% |
| Trade receivables | 40 | €6,275 | €12,910 | +€6,635 | +105.7% |
| Other amounts receivable | 41 | €146 | €5,422 | +€5,276 | +3612.5% |
| Cash at bank and in hand | 54/58 | €332,525 | €111,997 | -€220,528 | -66.3% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,252 | -€131 | -9.4% |
| Total equity and liabilities | 10/49 | €351,935 | €140,559 | -€211,376 | -60.1% |
| Equity | 10/15 | €226,667 | €18,600 | -€208,067 | -91.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,067 | €0 | -€208,067 | -100.0% |
| Distributable reserves | 133 | €208,067 | €0 | -€208,067 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €125,268 | €121,959 | -€3,309 | -2.6% |
| Amounts payable within one year | 42/48 | €125,268 | €121,959 | -€3,309 | -2.6% |
| Trade debts | 44 | €2,800 | €2,868 | +€68 | +2.4% |
| Suppliers | 440/4 | €2,800 | €2,868 | +€68 | +2.4% |
| Taxes, remuneration and social security | 45 | €24,423 | €11,931 | -€12,492 | -51.1% |
| Taxes | 450/3 | €24,423 | €11,931 | -€12,492 | -51.1% |
| Other amounts payable | 47/48 | €98,045 | €107,160 | +€9,115 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,803 | €1,178 | -€625 | -34.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €385 | +€385 | |
| Gross operating margin | 9900 | €153,155 | €49,621 | -€103,533 | -67.6% |
| Operating profit (loss) | 9901 | €150,965 | €47,659 | -€103,305 | -68.4% |
| Financial income | 75/76B | €19 | €9 | -€10 | -51.1% |
| Recurring financial income | 75 | €19 | €9 | -€10 | -51.1% |
| Financial charges | 65/66B | €1,610 | €1,550 | -€59 | -3.7% |
| Recurring financial charges | 65 | €1,610 | €1,550 | -€59 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €149,374 | €46,118 | -€103,256 | -69.1% |
| Income taxes | 67/77 | €34,026 | €9,887 | -€24,139 | -70.9% |
| Profit (loss) for the period | 9904 | €115,348 | €36,231 | -€79,117 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,348 | €36,231 | -€79,117 | -68.6% |
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 3 October 2026 via checked.be.