21-K Films: 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.
21-K Films
Largest movements
- Cash -€64,564
down €64,564 (-32.1%), from €201,036 to €136,472
mainly Contributions, distributions and other (-€227,942) and Receivables within one year (-€42,890)
- Receivables within one year +€42,890
up €42,890 (+39.9%), from €107,548 to €150,438
of which Trade receivables: +€45,344
- Profit (loss) carried forward -€79,453
no longer reported in 2025 (was €79,453)
- Tax, wage and social debts +€63,117
new in 2025: €63,117
- Trade debts -€10,299
down €10,299 (-42.4%), from €24,300 to €14,001
- Other debts +€5,751
up €5,751 (+2.9%), from €200,035 to €205,786
- Gross operating margin -€19,208
down €19,208 (-9.0%), from €213,261 to €194,053
- Other operating charges -€6,968
down €6,968 (-93.3%), from €7,471 to €503
- Taxes -€3,123
down €3,123 (-6.5%), from €47,727 to €44,605
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.
Derived cash bridge
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 | €308,789 | €287,904 | -€20,885 | -6.8% |
| Fixed assets | 21/28 | €205 | €994 | +€789 | +385% |
| Tangible fixed assets | 22/27 | €205 | €994 | +€789 | +385% |
| Furniture and vehicles | 24 | €205 | €994 | +€789 | +385% |
| Current assets | 29/58 | €308,584 | €286,910 | -€21,674 | -7.0% |
| Amounts receivable within one year | 40/41 | €107,548 | €150,438 | +€42,890 | +39.9% |
| Trade receivables | 40 | €102,821 | €148,165 | +€45,344 | +44.1% |
| Other amounts receivable | 41 | €4,726 | €2,273 | -€2,454 | -51.9% |
| Cash at bank and in hand | 54/58 | €201,036 | €136,472 | -€64,564 | -32.1% |
| Total equity and liabilities | 10/49 | €308,789 | €287,904 | -€20,885 | -6.8% |
| Equity | 10/15 | €84,453 | €5,000 | -€79,453 | -94.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,453 | - | -€79,453 | |
| Amounts payable | 17/49 | €224,335 | €282,904 | +€58,568 | +26.1% |
| Amounts payable within one year | 42/48 | €224,335 | €282,904 | +€58,568 | +26.1% |
| Trade debts | 44 | €24,300 | €14,001 | -€10,299 | -42.4% |
| Suppliers | 440/4 | €24,300 | €14,001 | -€10,299 | -42.4% |
| Taxes, remuneration and social security | 45 | - | €63,117 | +€63,117 | |
| Taxes | 450/3 | - | €63,117 | +€63,117 | |
| Other amounts payable | 47/48 | €200,035 | €205,786 | +€5,751 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €276 | -€1,531 | -84.7% |
| Other operating charges | 640/8 | €7,471 | €503 | -€6,968 | -93.3% |
| Gross operating margin | 9900 | €213,261 | €194,053 | -€19,208 | -9.0% |
| Operating profit (loss) | 9901 | €203,984 | €193,275 | -€10,709 | -5.2% |
| Financial charges | 65/66B | €1,101 | €182 | -€919 | -83.5% |
| Recurring financial charges | 65 | €1,101 | €182 | -€919 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | €202,883 | €193,093 | -€9,790 | -4.8% |
| Income taxes | 67/77 | €47,727 | €44,605 | -€3,123 | -6.5% |
| Profit (loss) for the period | 9904 | €155,155 | €148,488 | -€6,667 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €155,155 | €148,488 | -€6,667 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.