SUNDAY 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.
SUNDAY STUDIO
Largest movements
- Cash +€7,789
up €7,789 (+35.8%), from €21,770 to €29,559
mainly Net result for the year (+€23,275) and Receivables within one year (+€650)
- Deferred charges and accrued income +€5,640
up €5,640 (+286%), from €1,975 to €7,615
- Financial fixed assets +€1,865
new in 2025: €1,865
- Tangible fixed assets +€1,616
new in 2025: €1,616
- Receivables within one year -€650
down €650 (-5.0%), from €12,888 to €12,238
of which Trade receivables: -€740
- Profit (loss) carried forward +€23,275
up €23,275 (+242%), from €9,617 to €32,892
- Trade debts -€4,097
down €4,097 (-34.8%), from €11,790 to €7,692
- Tax, wage and social debts -€3,175
down €3,175 (-44.0%), from €7,222 to €4,048
- Gross operating margin +€15,902
up €15,902 (+107%), from €14,928 to €30,829
- Taxes +€2,951
up €2,951 (+75.4%), from €3,916 to €6,867
- Staff costs -€800
down €800 (-100%), from €800 to €0
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 | €36,632 | €52,893 | +€16,261 | +44.4% |
| Fixed assets | 21/28 | - | €3,481 | +€3,481 | |
| Tangible fixed assets | 22/27 | - | €1,616 | +€1,616 | |
| Furniture and vehicles | 24 | - | €1,616 | +€1,616 | |
| Financial fixed assets | 28 | - | €1,865 | +€1,865 | |
| Current assets | 29/58 | €36,632 | €49,412 | +€12,780 | +34.9% |
| Amounts receivable within one year | 40/41 | €12,888 | €12,238 | -€650 | -5.0% |
| Trade receivables | 40 | €12,838 | €12,098 | -€740 | -5.8% |
| Other amounts receivable | 41 | €50 | €140 | +€90 | +180% |
| Cash at bank and in hand | 54/58 | €21,770 | €29,559 | +€7,789 | +35.8% |
| Deferred charges and accrued income | 490/1 | €1,975 | €7,615 | +€5,640 | +286% |
| Total equity and liabilities | 10/49 | €36,632 | €52,893 | +€16,261 | +44.4% |
| Equity | 10/15 | €14,617 | €37,892 | +€23,275 | +159% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,617 | €32,892 | +€23,275 | +242% |
| Amounts payable | 17/49 | €22,016 | €15,001 | -€7,015 | -31.9% |
| Amounts payable within one year | 42/48 | €22,016 | €15,001 | -€7,015 | -31.9% |
| Trade debts | 44 | €11,790 | €7,692 | -€4,097 | -34.8% |
| Suppliers | 440/4 | €11,790 | €7,692 | -€4,097 | -34.8% |
| Taxes, remuneration and social security | 45 | €7,222 | €4,048 | -€3,175 | -44.0% |
| Taxes | 450/3 | €7,222 | €4,048 | -€3,175 | -44.0% |
| Other amounts payable | 47/48 | €3,004 | €3,261 | +€257 | +8.6% |
| Remuneration, social security and pensions | 62 | €800 | €0 | -€800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9 | +€9 | |
| Other operating charges | 640/8 | €635 | €490 | -€145 | -22.9% |
| Gross operating margin | 9900 | €14,928 | €30,829 | +€15,902 | +107% |
| Operating profit (loss) | 9901 | €13,493 | €30,331 | +€16,838 | +125% |
| Financial income | 75/76B | €58 | €29 | -€29 | -50.1% |
| Recurring financial income | 75 | €58 | €29 | -€29 | -50.1% |
| Financial charges | 65/66B | €19 | €217 | +€199 | +1,068% |
| Recurring financial charges | 65 | €19 | €217 | +€199 | +1,068% |
| Profit (loss) for the period before taxes | 9903 | €13,533 | €30,143 | +€16,610 | +123% |
| Income taxes | 67/77 | €3,916 | €6,867 | +€2,951 | +75.4% |
| Profit (loss) for the period | 9904 | €9,617 | €23,275 | +€13,659 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €9,617 | €23,275 | +€13,659 | +142% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.