The A 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.
The A Studio
Largest movements
- Receivables within one year +€13,079
up €13,079 (+776.2%), from €1,685 to €14,764
- Cash +€8,681
up €8,681 (+17.1%), from €50,856 to €59,537
mainly Net result for the year (+€83,843) and Depreciation (+€4,880)
- Tangible fixed assets -€4,496
down €4,496 (-20.0%), from €22,480 to €17,984
- Receivables after one year +€1,788
new in 2023: €1,788
- Profit (loss) carried forward +€83,843
up €83,843 (+36453.5%), from €230 to €84,073
- Trade debts -€25,979
no longer reported in 2023 (was €25,979)
- Debts after one year -€16,237
no longer reported in 2023 (was €16,237)
- Tax, wage and social debts -€16,080
no longer reported in 2023 (was €16,080)
of which Remuneration and social security: -€8,830
- Other debts -€6,495
no longer reported in 2023 (was €6,495)
- Gross operating margin +€53,746
up €53,746 (+47.6%), from €113,017 to €166,763
- Purchases and services -€41,315
down €41,315 (-33.6%), from €123,044 to €81,729
- Write-downs -€29,782
no longer reported in 2023 (was €29,782)
- Staff costs +€25,116
up €25,116 (+47.5%), from €52,924 to €78,040
- Turnover +€12,431
up €12,431 (+5.3%), from €236,061 to €248,492
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,021 | €94,073 | +€19,052 | +25.4% |
| Fixed assets | 21/28 | €22,480 | €17,984 | -€4,496 | -20.0% |
| Tangible fixed assets | 22/27 | €22,480 | €17,984 | -€4,496 | -20.0% |
| Furniture and vehicles | 24 | €22,480 | €17,984 | -€4,496 | -20.0% |
| Current assets | 29/58 | €52,541 | €76,089 | +€23,548 | +44.8% |
| Amounts receivable after more than one year | 29 | - | €1,788 | +€1,788 | |
| Trade receivables | 290 | - | €1,788 | +€1,788 | |
| Amounts receivable within one year | 40/41 | €1,685 | €14,764 | +€13,079 | +776.2% |
| Trade receivables | 40 | €1,685 | €14,764 | +€13,079 | +776.2% |
| Cash at bank and in hand | 54/58 | €50,856 | €59,537 | +€8,681 | +17.1% |
| Total equity and liabilities | 10/49 | €75,021 | €94,073 | +€19,052 | +25.4% |
| Equity | 10/15 | €10,230 | €94,073 | +€83,843 | +819.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230 | €84,073 | +€83,843 | +36453.5% |
| Amounts payable | 17/49 | €64,791 | - | -€64,791 | |
| Amounts payable after more than one year | 17 | €16,237 | - | -€16,237 | |
| Financial debts | 170/4 | €16,237 | - | -€16,237 | |
| Amounts payable within one year | 42/48 | €48,554 | - | -€48,554 | |
| Trade debts | 44 | €25,979 | - | -€25,979 | |
| Suppliers | 440/4 | €25,979 | - | -€25,979 | |
| Taxes, remuneration and social security | 45 | €16,080 | - | -€16,080 | |
| Taxes | 450/3 | €7,250 | - | -€7,250 | |
| Remuneration and social security | 454/9 | €8,830 | - | -€8,830 | |
| Other amounts payable | 47/48 | €6,495 | - | -€6,495 | |
| Turnover | 70 | €236,061 | €248,492 | +€12,431 | +5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,044 | €81,729 | -€41,315 | -33.6% |
| Remuneration, social security and pensions | 62 | €52,924 | €78,040 | +€25,116 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,170 | €4,880 | -€6,290 | -56.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,782 | - | -€29,782 | |
| Gross operating margin | 9900 | €113,017 | €166,763 | +€53,746 | +47.6% |
| Operating profit (loss) | 9901 | €19,141 | €83,843 | +€64,702 | +338.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,633 | - | -€2,633 | |
| Recurring financial charges | 65 | €809 | - | -€809 | |
| Non-recurring financial charges | 66B | €1,824 | - | -€1,824 | |
| Profit (loss) for the period before taxes | 9903 | €16,510 | €83,843 | +€67,333 | +407.8% |
| Profit (loss) for the period | 9904 | €16,510 | €83,843 | +€67,333 | +407.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,510 | €83,843 | +€67,333 | +407.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.