Téa Olivia 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.
Téa Olivia Studio
Largest movements
- Receivables within one year +€18,355
up €18,355 (+219%), from €8,388 to €26,743
of which Other amounts receivable: +€10,543
- Cash +€1,869
up €1,869 (+28.4%), from €6,581 to €8,450
mainly Trade debts (+€9,354) and Tax, wage and social debts (+€9,340)
- Tangible fixed assets -€377
down €377 (-58.1%), from €649 to €272
- Trade debts +€9,354
up €9,354 (+574%), from €1,629 to €10,983
- Tax, wage and social debts +€9,340
up €9,340 (+56.2%), from €16,629 to €25,969
of which Remuneration and social security: +€8,302
- Profit (loss) carried forward +€1,400
up €1,400 (+35.0%), from -€4,001 to -€2,601
- Gross operating margin +€25,029
up €25,029 (+293%), from €8,537 to €33,566
- Staff costs +€17,371
up €17,371 (+145%), from €12,009 to €29,380
- Taxes +€1,209
new in 2024: €1,209
- Other operating charges +€779
up €779 (+233%), from €334 to €1,113
- Financial income +€337
up €337 (+17,196%), from €2 to €339
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,657 | €35,751 | +€20,094 | +128% |
| Fixed assets | 21/28 | €649 | €472 | -€177 | -27.2% |
| Tangible fixed assets | 22/27 | €649 | €272 | -€377 | -58.1% |
| Furniture and vehicles | 24 | €649 | €272 | -€377 | -58.1% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €15,008 | €35,279 | +€20,271 | +135% |
| Amounts receivable within one year | 40/41 | €8,388 | €26,743 | +€18,355 | +219% |
| Trade receivables | 40 | - | €7,812 | +€7,812 | |
| Other amounts receivable | 41 | €8,388 | €18,931 | +€10,543 | +126% |
| Cash at bank and in hand | 54/58 | €6,581 | €8,450 | +€1,869 | +28.4% |
| Deferred charges and accrued income | 490/1 | €40 | €86 | +€46 | +115% |
| Total equity and liabilities | 10/49 | €15,657 | €35,751 | +€20,094 | +128% |
| Equity | 10/15 | -€2,601 | -€1,201 | +€1,400 | +53.8% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Capital | 10 | €1,400 | €1,400 | = | 0.0% |
| Issued capital | 100 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,001 | -€2,601 | +€1,400 | +35.0% |
| Amounts payable | 17/49 | €18,258 | €36,952 | +€18,694 | +102% |
| Amounts payable within one year | 42/48 | €18,258 | €36,952 | +€18,694 | +102% |
| Trade debts | 44 | €1,629 | €10,983 | +€9,354 | +574% |
| Suppliers | 440/4 | €1,629 | €10,983 | +€9,354 | +574% |
| Taxes, remuneration and social security | 45 | €16,629 | €25,969 | +€9,340 | +56.2% |
| Taxes | 450/3 | €13,423 | €14,461 | +€1,038 | +7.7% |
| Remuneration and social security | 454/9 | €3,206 | €11,508 | +€8,302 | +259% |
| Remuneration, social security and pensions | 62 | €12,009 | €29,380 | +€17,371 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €377 | +€272 | +258% |
| Other operating charges | 640/8 | €334 | €1,113 | +€779 | +233% |
| Gross operating margin | 9900 | €8,537 | €33,566 | +€25,029 | +293% |
| Operating profit (loss) | 9901 | -€3,911 | €2,696 | +€6,607 | |
| Financial income | 75/76B | €2 | €339 | +€337 | +17,196% |
| Recurring financial income | 75 | €2 | €339 | +€337 | +17,196% |
| Financial charges | 65/66B | €92 | €426 | +€334 | +364% |
| Recurring financial charges | 65 | €92 | €426 | +€334 | +364% |
| Profit (loss) for the period before taxes | 9903 | -€4,001 | €2,609 | +€6,610 | |
| Income taxes | 67/77 | - | €1,209 | +€1,209 | |
| Profit (loss) for the period | 9904 | -€4,001 | €1,400 | +€5,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,001 | €1,400 | +€5,401 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.