ALEPH 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.
ALEPH FILMS
Largest movements
- Receivables within one year +€25,847
up €25,847 (+107%), from €24,228 to €50,075
of which Other amounts receivable: +€15,398
- Cash +€17,663
up €17,663 (+35.0%), from €50,395 to €68,058
mainly Debts after one year (+€30,733) and Depreciation (+€14,239)
- Tangible fixed assets -€14,239
down €14,239 (-28.8%), from €49,464 to €35,225
- Receivables after one year +€2,249
up €2,249 (+5.6%), from €40,382 to €42,631
- Debts after one year +€30,733
up €30,733 (+96.3%), from €31,928 to €62,662
- Tax, wage and social debts -€16,303
down €16,303 (-85.0%), from €19,181 to €2,878
- Current portion of long-term debt +€9,677
up €9,677 (+101%), from €9,590 to €19,267
- Profit (loss) carried forward +€8,374
up €8,374 (+8.3%), from €100,446 to €108,820
- Gross operating margin -€46,207
down €46,207 (-61.4%), from €75,200 to €28,992
- Taxes -€9,509
down €9,509 (-57.9%), from €16,427 to €6,917
- Other operating charges -€2,125
down €2,125 (-63.5%), from €3,348 to €1,222
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 | €171,960 | €204,595 | +€32,635 | +19.0% |
| Fixed assets | 21/28 | €54,584 | €41,345 | -€13,239 | -24.3% |
| Tangible fixed assets | 22/27 | €49,464 | €35,225 | -€14,239 | -28.8% |
| Furniture and vehicles | 24 | €49,464 | €35,225 | -€14,239 | -28.8% |
| Financial fixed assets | 28 | €5,120 | €6,120 | +€1,000 | +19.5% |
| Current assets | 29/58 | €117,377 | €163,250 | +€45,873 | +39.1% |
| Amounts receivable after more than one year | 29 | €40,382 | €42,631 | +€2,249 | +5.6% |
| Other amounts receivable | 291 | €40,382 | €42,631 | +€2,249 | +5.6% |
| Amounts receivable within one year | 40/41 | €24,228 | €50,075 | +€25,847 | +107% |
| Trade receivables | 40 | €6,645 | €17,093 | +€10,449 | +157% |
| Other amounts receivable | 41 | €17,584 | €32,982 | +€15,398 | +87.6% |
| Cash at bank and in hand | 54/58 | €50,395 | €68,058 | +€17,663 | +35.0% |
| Deferred charges and accrued income | 490/1 | €2,372 | €2,486 | +€114 | +4.8% |
| Total equity and liabilities | 10/49 | €171,960 | €204,595 | +€32,635 | +19.0% |
| Equity | 10/15 | €108,506 | €116,880 | +€8,374 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,446 | €108,820 | +€8,374 | +8.3% |
| Amounts payable | 17/49 | €63,455 | €87,715 | +€24,261 | +38.2% |
| Amounts payable after more than one year | 17 | €31,928 | €62,662 | +€30,733 | +96.3% |
| Financial debts | 170/4 | €31,928 | €62,662 | +€30,733 | +96.3% |
| Amounts payable within one year | 42/48 | €31,489 | €25,025 | -€6,464 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €9,590 | €19,267 | +€9,677 | +101% |
| Trade debts | 44 | €1,356 | €2,880 | +€1,524 | +112% |
| Suppliers | 440/4 | €1,356 | €2,880 | +€1,524 | +112% |
| Advances received on contracts in progress | 46 | €1,361 | - | -€1,361 | |
| Taxes, remuneration and social security | 45 | €19,181 | €2,878 | -€16,303 | -85.0% |
| Taxes | 450/3 | €19,181 | €2,878 | -€16,303 | -85.0% |
| Accrued charges and deferred income | 492/3 | €38 | €29 | -€9 | -23.1% |
| Remuneration, social security and pensions | 62 | €74 | €139 | +€65 | +88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,777 | €14,239 | +€461 | +3.3% |
| Other operating charges | 640/8 | €3,348 | €1,222 | -€2,125 | -63.5% |
| Gross operating margin | 9900 | €75,200 | €28,992 | -€46,207 | -61.4% |
| Operating profit (loss) | 9901 | €58,001 | €13,393 | -€44,608 | -76.9% |
| Financial income | 75/76B | €3,456 | €3,561 | +€105 | +3.0% |
| Recurring financial income | 75 | €3,456 | €3,561 | +€105 | +3.0% |
| Financial charges | 65/66B | €1,752 | €1,662 | -€90 | -5.1% |
| Recurring financial charges | 65 | €1,752 | €1,662 | -€90 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €59,706 | €15,292 | -€44,414 | -74.4% |
| Income taxes | 67/77 | €16,427 | €6,917 | -€9,509 | -57.9% |
| Profit (loss) for the period | 9904 | €43,279 | €8,374 | -€34,905 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,279 | €8,374 | -€34,905 | -80.7% |
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 15 October 2026 via checked.be.