YZ 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.
YZ STUDIO
Largest movements
- Cash +€7,728
up €7,728 (+63.5%), from €12,168 to €19,896
mainly Net result for the year (+€23,124) and Depreciation (+€1,245)
- Receivables within one year +€3,592
up €3,592 (+9.6%), from €37,512 to €41,103
- Profit (loss) carried forward +€23,124
up €23,124 (+730.2%), from €3,167 to €26,291
- Trade debts -€6,258
down €6,258 (-22.6%), from €27,663 to €21,405
- Tax, wage and social debts -€5,745
down €5,745 (-27.6%), from €20,822 to €15,078
of which Remuneration and social security: -€11,894
- Turnover +€55,254
up €55,254 (+21.7%), from €255,112 to €310,365
- Gross operating margin +€48,688
up €48,688 (+126.0%), from €38,635 to €87,323
- Staff costs +€7,931
up €7,931 (+18.0%), from €43,998 to €51,930
- Taxes +€7,386
new in 2025: €7,386
- Purchases and services +€6,535
up €6,535 (+3.0%), from €218,344 to €224,879
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 | €54,152 | €65,274 | +€11,121 | +20.5% |
| Formation expenses | 20 | €419 | €33 | -€386 | -92.2% |
| Fixed assets | 21/28 | €4,053 | €4,242 | +€188 | +4.6% |
| Tangible fixed assets | 22/27 | €1,128 | €1,317 | +€188 | +16.7% |
| Plant, machinery and equipment | 23 | €904 | €1,317 | +€412 | +45.6% |
| Furniture and vehicles | 24 | €224 | - | -€224 | |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €49,680 | €60,999 | +€11,319 | +22.8% |
| Amounts receivable within one year | 40/41 | €37,512 | €41,103 | +€3,592 | +9.6% |
| Trade receivables | 40 | €37,512 | €41,103 | +€3,592 | +9.6% |
| Cash at bank and in hand | 54/58 | €12,168 | €19,896 | +€7,728 | +63.5% |
| Total equity and liabilities | 10/49 | €54,152 | €65,274 | +€11,121 | +20.5% |
| Equity | 10/15 | €5,667 | €28,791 | +€23,124 | +408.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,167 | €26,291 | +€23,124 | +730.2% |
| Amounts payable | 17/49 | €48,486 | €36,483 | -€12,003 | -24.8% |
| Amounts payable within one year | 42/48 | €48,486 | €36,483 | -€12,003 | -24.8% |
| Trade debts | 44 | €27,663 | €21,405 | -€6,258 | -22.6% |
| Suppliers | 440/4 | €27,663 | €21,405 | -€6,258 | -22.6% |
| Taxes, remuneration and social security | 45 | €20,822 | €15,078 | -€5,745 | -27.6% |
| Taxes | 450/3 | €5,166 | €11,316 | +€6,150 | +119.0% |
| Remuneration and social security | 454/9 | €15,656 | €3,762 | -€11,894 | -76.0% |
| Turnover | 70 | €255,112 | €310,365 | +€55,254 | +21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €218,344 | €224,879 | +€6,535 | +3.0% |
| Remuneration, social security and pensions | 62 | €43,998 | €51,930 | +€7,931 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,245 | +€157 | +14.5% |
| Other operating charges | 640/8 | €2,383 | €3,455 | +€1,071 | +44.9% |
| Gross operating margin | 9900 | €38,635 | €87,323 | +€48,688 | +126.0% |
| Operating profit (loss) | 9901 | -€8,835 | €30,694 | +€39,528 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €184 | +€143 | +354.3% |
| Recurring financial charges | 65 | €40 | €184 | +€143 | +354.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,875 | €30,510 | +€39,385 | |
| Income taxes | 67/77 | - | €7,386 | +€7,386 | |
| Profit (loss) for the period | 9904 | -€8,875 | €23,124 | +€31,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,875 | €23,124 | +€31,999 |
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 30 September 2026 via checked.be.