STUDIO MISC: 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.
STUDIO MISC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€5,783
up €5,783 (+106%), from €5,473 to €11,256
- Trade debts -€4,475
down €4,475 (-100%), from €4,475 to €0
- Tax, wage and social debts -€720
down €720 (-100%), from €720 to €0
- Accrued charges and deferred income -€423
down €423 (-100%), from €423 to €0
- Profit (loss) carried forward -€159
down €159 (-1.0%), from -€16,097 to -€16,256
- Gross operating margin +€4,866
up €4,866, from -€4,866 to €0
- Other operating charges -€3,269
down €3,269 (-100%), from €3,269 to €0
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | - | = | |
| Equity | 10/15 | -€11,097 | -€11,256 | -€159 | -1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,097 | -€16,256 | -€159 | -1.0% |
| Amounts payable | 17/49 | €11,097 | €11,256 | +€159 | +1.4% |
| Amounts payable within one year | 42/48 | €10,674 | €11,256 | +€582 | +5.5% |
| Financial debts | 43 | €7 | €0 | -€7 | -100% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100% |
| Trade debts | 44 | €4,475 | €0 | -€4,475 | -100% |
| Suppliers | 440/4 | €4,475 | €0 | -€4,475 | -100% |
| Taxes, remuneration and social security | 45 | €720 | €0 | -€720 | -100% |
| Taxes | 450/3 | €720 | €0 | -€720 | -100% |
| Other amounts payable | 47/48 | €5,473 | €11,256 | +€5,783 | +106% |
| Accrued charges and deferred income | 492/3 | €423 | €0 | -€423 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,269 | €0 | -€3,269 | -100% |
| Gross operating margin | 9900 | -€4,866 | €0 | +€4,866 | |
| Operating profit (loss) | 9901 | -€8,135 | €0 | +€8,135 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €166 | €159 | -€7 | -4.5% |
| Recurring financial charges | 65 | €166 | €159 | -€7 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,296 | -€159 | +€8,137 | +98.1% |
| Profit (loss) for the period | 9904 | -€8,296 | -€159 | +€8,137 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,296 | -€159 | +€8,137 | +98.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.