STYLING & ADVERTISING STUDIO: 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.
STYLING & ADVERTISING STUDIO
Largest movements
- Cash +€65,696
up €65,696 (+47.2%), from €139,217 to €204,912
mainly Current investments (+€39,587) and Net result for the year (+€20,517)
- Current investments -€39,587
down €39,587 (-9.9%), from €401,757 to €362,170
- Receivables within one year -€19,528
down €19,528 (-44.0%), from €44,388 to €24,861
of which Trade receivables: -€18,903
- Reserves +€20,517
up €20,517 (+14.4%), from €142,095 to €162,613
- Gross operating margin -€5,573
down €5,573 (-19.7%), from €28,249 to €22,676
- Financial charges -€3,548
down €3,548 (-81.2%), from €4,370 to €822
- Financial income +€847
up €847 (+8.3%), from €10,216 to €11,063
- Depreciation +€724
up €724 (+47.6%), from €1,521 to €2,245
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 | €610,947 | €624,856 | +€13,909 | +2.3% |
| Fixed assets | 21/28 | €11,867 | €14,384 | +€2,517 | +21.2% |
| Tangible fixed assets | 22/27 | €11,867 | €14,384 | +€2,517 | +21.2% |
| Land and buildings | 22 | €1,281 | €0 | -€1,281 | -100% |
| Plant, machinery and equipment | 23 | €10,586 | €9,898 | -€689 | -6.5% |
| Furniture and vehicles | 24 | €0 | €4,487 | +€4,487 | |
| Current assets | 29/58 | €599,080 | €610,471 | +€11,392 | +1.9% |
| Stocks and contracts in progress | 3 | €12,760 | €17,509 | +€4,749 | +37.2% |
| Stocks | 30/36 | €12,760 | €17,509 | +€4,749 | +37.2% |
| Amounts receivable within one year | 40/41 | €44,388 | €24,861 | -€19,528 | -44.0% |
| Trade receivables | 40 | €43,763 | €24,861 | -€18,903 | -43.2% |
| Other amounts receivable | 41 | €625 | €0 | -€625 | -100% |
| Current investments | 50/53 | €401,757 | €362,170 | -€39,587 | -9.9% |
| Cash at bank and in hand | 54/58 | €139,217 | €204,912 | +€65,696 | +47.2% |
| Deferred charges and accrued income | 490/1 | €958 | €1,020 | +€62 | +6.5% |
| Total equity and liabilities | 10/49 | €610,947 | €624,856 | +€13,909 | +2.3% |
| Equity | 10/15 | €204,595 | €225,113 | +€20,517 | +10.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €142,095 | €162,613 | +€20,517 | +14.4% |
| Distributable reserves | 133 | €142,095 | €162,613 | +€20,517 | +14.4% |
| Amounts payable | 17/49 | €406,352 | €399,743 | -€6,609 | -1.6% |
| Amounts payable within one year | 42/48 | €406,352 | €399,743 | -€6,609 | -1.6% |
| Trade debts | 44 | €29,056 | €26,472 | -€2,584 | -8.9% |
| Suppliers | 440/4 | €29,056 | €26,472 | -€2,584 | -8.9% |
| Taxes, remuneration and social security | 45 | €8,508 | €5,717 | -€2,791 | -32.8% |
| Taxes | 450/3 | €8,508 | €5,717 | -€2,791 | -32.8% |
| Other amounts payable | 47/48 | €368,787 | €367,554 | -€1,234 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,521 | €2,245 | +€724 | +47.6% |
| Other operating charges | 640/8 | €190 | €201 | +€11 | +5.8% |
| Gross operating margin | 9900 | €28,249 | €22,676 | -€5,573 | -19.7% |
| Operating profit (loss) | 9901 | €26,538 | €20,230 | -€6,308 | -23.8% |
| Financial income | 75/76B | €10,216 | €11,063 | +€847 | +8.3% |
| Recurring financial income | 75 | €10,216 | €11,063 | +€847 | +8.3% |
| Financial charges | 65/66B | €4,370 | €822 | -€3,548 | -81.2% |
| Recurring financial charges | 65 | €4,370 | €822 | -€3,548 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €32,384 | €30,471 | -€1,913 | -5.9% |
| Income taxes | 67/77 | €9,769 | €9,954 | +€185 | +1.9% |
| Profit (loss) for the period | 9904 | €22,615 | €20,517 | -€2,098 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,615 | €20,517 | -€2,098 | -9.3% |
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 23 October 2026 via checked.be.