YOU 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.
YOU STUDIO
Largest movements
- Receivables within one year +€81,871
up €81,871 (+88.1%), from €92,890 to €174,761
of which Trade receivables: +€85,789
- Cash -€55,190
down €55,190 (-20.1%), from €274,495 to €219,305
mainly Receivables within one year (-€81,871) and Tax, wage and social debts (-€10,501)
- Deferred charges and accrued income -€4,151
down €4,151 (-48.1%), from €8,627 to €4,476
- Trade debts +€22,394
up €22,394 (+39.0%), from €57,438 to €79,832
- Profit (loss) carried forward +€12,815
up €12,815 (+4.5%), from €281,685 to €294,500
- Tax, wage and social debts -€10,501
down €10,501 (-56.6%), from €18,557 to €8,056
- Accrued charges and deferred income -€7,128
down €7,128 (-55.9%), from €12,750 to €5,623
- Financial income -€43,224
down €43,224 (-97.3%), from €44,418 to €1,194
- Write-downs -€20,000
down €20,000, from €10,000 to -€10,000
- Gross operating margin +€4,090
up €4,090 (+22.8%), from €17,926 to €22,016
- Depreciation -€2,977
down €2,977 (-23.9%), from €12,464 to €9,487
- Taxes +€713
up €713 (+3567.1%), from €20 to €733
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.
Cash bridge derived
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 | €394,440 | €415,063 | +€20,624 | +5.2% |
| Fixed assets | 21/28 | €18,428 | €16,521 | -€1,907 | -10.3% |
| Tangible fixed assets | 22/27 | €18,428 | €16,521 | -€1,907 | -10.3% |
| Furniture and vehicles | 24 | €18,428 | €16,521 | -€1,907 | -10.3% |
| Current assets | 29/58 | €376,011 | €398,542 | +€22,531 | +6.0% |
| Amounts receivable within one year | 40/41 | €92,890 | €174,761 | +€81,871 | +88.1% |
| Trade receivables | 40 | €86,144 | €171,932 | +€85,789 | +99.6% |
| Other amounts receivable | 41 | €6,746 | €2,829 | -€3,917 | -58.1% |
| Cash at bank and in hand | 54/58 | €274,495 | €219,305 | -€55,190 | -20.1% |
| Deferred charges and accrued income | 490/1 | €8,627 | €4,476 | -€4,151 | -48.1% |
| Total equity and liabilities | 10/49 | €394,440 | €415,063 | +€20,624 | +5.2% |
| Equity | 10/15 | €305,694 | €318,510 | +€12,815 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,010 | €4,010 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,010 | €2,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,685 | €294,500 | +€12,815 | +4.5% |
| Amounts payable | 17/49 | €88,745 | €96,554 | +€7,808 | +8.8% |
| Amounts payable within one year | 42/48 | €75,995 | €90,931 | +€14,936 | +19.7% |
| Trade debts | 44 | €57,438 | €79,832 | +€22,394 | +39.0% |
| Suppliers | 440/4 | €57,438 | €79,832 | +€22,394 | +39.0% |
| Taxes, remuneration and social security | 45 | €18,557 | €8,056 | -€10,501 | -56.6% |
| Taxes | 450/3 | €18,557 | €8,056 | -€10,501 | -56.6% |
| Other amounts payable | 47/48 | - | €3,043 | +€3,043 | |
| Accrued charges and deferred income | 492/3 | €12,750 | €5,623 | -€7,128 | -55.9% |
| Non-recurring operating income | 76A | €10,890 | - | -€10,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,464 | €9,487 | -€2,977 | -23.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | -€10,000 | -€20,000 | |
| Other operating charges | 640/8 | €6,470 | €6,326 | -€143 | -2.2% |
| Non-recurring operating charges | 66A | €20,000 | - | -€20,000 | |
| Gross operating margin | 9900 | €17,926 | €22,016 | +€4,090 | +22.8% |
| Operating profit (loss) | 9901 | -€31,008 | €16,203 | +€47,211 | |
| Financial income | 75/76B | €44,418 | €1,194 | -€43,224 | -97.3% |
| Recurring financial income | 75 | €44,418 | €1,194 | -€43,224 | -97.3% |
| Financial charges | 65/66B | €3,977 | €3,849 | -€129 | -3.2% |
| Recurring financial charges | 65 | €3,977 | €3,849 | -€129 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €9,433 | €13,548 | +€4,115 | +43.6% |
| Income taxes | 67/77 | €20 | €733 | +€713 | +3567.1% |
| Profit (loss) for the period | 9904 | €9,413 | €12,815 | +€3,402 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,413 | €12,815 | +€3,402 | +36.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.