YOR STUDIO: 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.
YOR STUDIO
Largest movements
- Tangible fixed assets +€194,599
new in 2024: €194,599
of which Other tangible fixed assets: +€169,490
- Cash +€84,644
up €84,644 (+9767.4%), from €867 to €85,511
mainly Other debts (+€299,759) and Tax, wage and social debts (+€5,217)
- Receivables within one year +€13,321
new in 2024: €13,321
of which Other amounts receivable: +€12,400
- Other debts +€299,759
up €299,759 (+5171.6%), from €5,796 to €305,555
- Profit (loss) carried forward -€14,149
down €14,149 (-178.4%), from -€7,930 to -€22,079
- Tax, wage and social debts +€5,217
new in 2024: €5,217
of which Taxes: +€3,754
- Staff costs +€6,547
new in 2024: €6,547
- Depreciation +€3,594
new in 2024: €3,594
- Gross operating margin -€3,176
new in 2024: -€3,176
- Other operating charges +€611
new in 2024: €611
- Financial charges +€221
new in 2024: €221
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €867 | €294,475 | +€293,608 | +33880.5% |
| Fixed assets | 21/28 | - | €194,599 | +€194,599 | |
| Tangible fixed assets | 22/27 | - | €194,599 | +€194,599 | |
| Plant, machinery and equipment | 23 | - | €23,643 | +€23,643 | |
| Furniture and vehicles | 24 | - | €1,466 | +€1,466 | |
| Other tangible fixed assets | 26 | - | €169,490 | +€169,490 | |
| Current assets | 29/58 | €867 | €99,876 | +€99,009 | +11425.0% |
| Amounts receivable within one year | 40/41 | - | €13,321 | +€13,321 | |
| Trade receivables | 40 | - | €921 | +€921 | |
| Other amounts receivable | 41 | - | €12,400 | +€12,400 | |
| Cash at bank and in hand | 54/58 | €867 | €85,511 | +€84,644 | +9767.4% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €867 | €294,475 | +€293,608 | +33880.5% |
| Equity | 10/15 | -€4,930 | -€19,079 | -€14,149 | -287.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,930 | -€22,079 | -€14,149 | -178.4% |
| Amounts payable | 17/49 | €5,796 | €313,554 | +€307,758 | +5309.6% |
| Amounts payable within one year | 42/48 | €5,796 | €313,554 | +€307,758 | +5309.6% |
| Trade debts | 44 | - | €2,781 | +€2,781 | |
| Suppliers | 440/4 | - | €2,781 | +€2,781 | |
| Taxes, remuneration and social security | 45 | - | €5,217 | +€5,217 | |
| Taxes | 450/3 | - | €3,754 | +€3,754 | |
| Remuneration and social security | 454/9 | - | €1,464 | +€1,464 | |
| Other amounts payable | 47/48 | €5,796 | €305,555 | +€299,759 | +5171.6% |
| Remuneration, social security and pensions | 62 | - | €6,547 | +€6,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,594 | +€3,594 | |
| Other operating charges | 640/8 | - | €611 | +€611 | |
| Gross operating margin | 9900 | - | -€3,176 | -€3,176 | |
| Operating profit (loss) | 9901 | - | -€13,929 | -€13,929 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €221 | +€221 | |
| Recurring financial charges | 65 | - | €221 | +€221 | |
| Profit (loss) for the period before taxes | 9903 | - | -€14,149 | -€14,149 | |
| Profit (loss) for the period | 9904 | - | -€14,149 | -€14,149 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€14,149 | -€14,149 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.