STUDIO FLASHBACK: what changed
STUDIO FLASHBACK
Largest movements
- Cash -€18,792
down €18,792 (-68.5%), from €27,424 to €8,632
mainly Accrued charges and deferred income (-€28,279) and Trade debts (-€20,864)
- Receivables within one year -€12,270
down €12,270 (-20.1%), from €61,156 to €48,886
of which Other amounts receivable: -€27,536
- Tangible fixed assets -€11,770
down €11,770 (-55.6%), from €21,151 to €9,380
of which Furniture and vehicles: -€8,992
- Accrued charges and deferred income -€28,279
down €28,279 (-65.7%), from €43,041 to €14,761
- Trade debts -€20,864
down €20,864 (-61.9%), from €33,720 to €12,856
- Tax, wage and social debts +€10,402
up €10,402 (+2,741%), from €380 to €10,781
of which Taxes: +€8,903
- Current portion of long-term debt -€3,237
down €3,237 (-100%), from €3,237 to €0
- Reserves -€2,000
down €2,000 (-7.9%), from €25,360 to €23,360
- Gross operating margin -€30,136
down €30,136 (-61.4%), from €49,086 to €18,950
- Other operating charges -€26,744
down €26,744 (-61.4%), from €43,568 to €16,824
- Depreciation -€7,000
down €7,000 (-65.4%), from €10,699 to €3,698
- Financial income -€582
down €582 (-99.3%), from €586 to €4
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,202 | €68,500 | -€43,702 | -38.9% |
| Fixed assets | 21/28 | €21,601 | €9,380 | -€12,220 | -56.6% |
| Tangible fixed assets | 22/27 | €21,151 | €9,380 | -€11,770 | -55.6% |
| Plant, machinery and equipment | 23 | €12,159 | €9,380 | -€2,779 | -22.9% |
| Furniture and vehicles | 24 | €8,992 | €0 | -€8,992 | -100% |
| Financial fixed assets | 28 | €450 | €0 | -€450 | -100% |
| Current assets | 29/58 | €90,601 | €59,120 | -€31,481 | -34.7% |
| Amounts receivable within one year | 40/41 | €61,156 | €48,886 | -€12,270 | -20.1% |
| Trade receivables | 40 | €31,911 | €47,177 | +€15,266 | +47.8% |
| Other amounts receivable | 41 | €29,245 | €1,709 | -€27,536 | -94.2% |
| Cash at bank and in hand | 54/58 | €27,424 | €8,632 | -€18,792 | -68.5% |
| Deferred charges and accrued income | 490/1 | €2,021 | €1,602 | -€420 | -20.8% |
| Total equity and liabilities | 10/49 | €112,202 | €68,500 | -€43,702 | -38.9% |
| Equity | 10/15 | €31,825 | €29,764 | -€2,062 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,360 | €23,360 | -€2,000 | -7.9% |
| Distributable reserves | 133 | €25,360 | €23,360 | -€2,000 | -7.9% |
| Profit (loss) carried forward | 14 | €265 | €204 | -€62 | -23.2% |
| Amounts payable | 17/49 | €80,376 | €38,737 | -€41,640 | -51.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,336 | €23,975 | -€13,361 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €3,237 | €0 | -€3,237 | -100% |
| Trade debts | 44 | €33,720 | €12,856 | -€20,864 | -61.9% |
| Suppliers | 440/4 | €33,720 | €12,856 | -€20,864 | -61.9% |
| Taxes, remuneration and social security | 45 | €380 | €10,781 | +€10,402 | +2,741% |
| Taxes | 450/3 | €220 | €9,123 | +€8,903 | +4,055% |
| Remuneration and social security | 454/9 | €160 | €1,658 | +€1,498 | +937% |
| Other amounts payable | 47/48 | €0 | €338 | +€338 | |
| Accrued charges and deferred income | 492/3 | €43,041 | €14,761 | -€28,279 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,699 | €3,698 | -€7,000 | -65.4% |
| Other operating charges | 640/8 | €43,568 | €16,824 | -€26,744 | -61.4% |
| Gross operating margin | 9900 | €49,086 | €18,950 | -€30,136 | -61.4% |
| Operating profit (loss) | 9901 | -€5,181 | -€1,572 | +€3,608 | +69.6% |
| Financial income | 75/76B | €586 | €4 | -€582 | -99.3% |
| Recurring financial income | 75 | €586 | €4 | -€582 | -99.3% |
| Financial charges | 65/66B | €560 | €202 | -€358 | -64.0% |
| Recurring financial charges | 65 | €560 | €202 | -€358 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,155 | -€1,770 | +€3,385 | +65.7% |
| Income taxes | 67/77 | €170 | €292 | +€122 | +71.6% |
| Profit (loss) for the period | 9904 | -€5,325 | -€2,062 | +€3,263 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,325 | -€2,062 | +€3,263 | +61.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.