B-Side Productions: 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.
B-Side Productions
Largest movements
- Tangible fixed assets -€29,157
down €29,157 (-20.7%), from €141,150 to €111,994
of which Land and buildings: -€21,190
- Cash +€5,682
up €5,682 (+4.6%), from €123,316 to €128,999
mainly Depreciation (+€43,374) and Other debts (+€23,171)
- Reserves -€23,450
down €23,450 (-17.1%), from €137,485 to €114,035
of which Distributable reserves: -€23,450
- Other debts +€23,171
up €23,171 (+40.0%), from €57,944 to €81,114
- Debts after one year -€22,923
down €22,923 (-34.8%), from €65,905 to €42,983
- Purchases and services -€107,845
down €107,845 (-19.4%), from €555,702 to €447,857
- Turnover -€86,830
down €86,830 (-15.0%), from €578,022 to €491,192
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 | €341,143 | €318,964 | -€22,178 | -6.5% |
| Fixed assets | 21/28 | €141,150 | €111,994 | -€29,157 | -20.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €141,150 | €111,994 | -€29,157 | -20.7% |
| Land and buildings | 22 | €94,690 | €73,500 | -€21,190 | -22.4% |
| Plant, machinery and equipment | 23 | €27,004 | €15,603 | -€11,401 | -42.2% |
| Furniture and vehicles | 24 | €19,457 | €22,891 | +€3,434 | +17.7% |
| Current assets | 29/58 | €199,992 | €206,971 | +€6,978 | +3.5% |
| Amounts receivable within one year | 40/41 | €75,263 | €75,081 | -€182 | -0.2% |
| Trade receivables | 40 | €44,584 | €53,649 | +€9,065 | +20.3% |
| Other amounts receivable | 41 | €30,679 | €21,433 | -€9,246 | -30.1% |
| Cash at bank and in hand | 54/58 | €123,316 | €128,999 | +€5,682 | +4.6% |
| Deferred charges and accrued income | 490/1 | €1,413 | €2,891 | +€1,477 | +105% |
| Total equity and liabilities | 10/49 | €341,143 | €318,964 | -€22,178 | -6.5% |
| Equity | 10/15 | €156,170 | €132,725 | -€23,446 | -15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,485 | €114,035 | -€23,450 | -17.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €137,485 | €114,035 | -€23,450 | -17.1% |
| Profit (loss) carried forward | 14 | €85 | €90 | +€4 | +5.3% |
| Amounts payable | 17/49 | €184,972 | €186,240 | +€1,267 | +0.7% |
| Amounts payable after more than one year | 17 | €65,905 | €42,983 | -€22,923 | -34.8% |
| Financial debts | 170/4 | €65,905 | €42,983 | -€22,923 | -34.8% |
| Amounts payable within one year | 42/48 | €119,067 | €143,257 | +€24,190 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €21,803 | €22,923 | +€1,120 | +5.1% |
| Financial debts | 43 | €1,317 | €2,101 | +€783 | +59.5% |
| Other loans | 439 | €1,317 | €2,101 | +€783 | +59.5% |
| Trade debts | 44 | €33,063 | €33,564 | +€501 | +1.5% |
| Suppliers | 440/4 | €33,063 | €33,564 | +€501 | +1.5% |
| Taxes, remuneration and social security | 45 | €4,940 | €3,555 | -€1,385 | -28.0% |
| Taxes | 450/3 | €3,440 | €2,055 | -€1,385 | -40.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €57,944 | €81,114 | +€23,171 | +40.0% |
| Turnover | 70 | €578,022 | €491,192 | -€86,830 | -15.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €555,702 | €447,857 | -€107,845 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,161 | €43,374 | -€1,787 | -4.0% |
| Other operating charges | 640/8 | €3,916 | €3,380 | -€536 | -13.7% |
| Gross operating margin | 9900 | €71,526 | €70,091 | -€1,435 | -2.0% |
| Operating profit (loss) | 9901 | €22,448 | €23,336 | +€888 | +4.0% |
| Financial income | 75/76B | €27 | €1 | -€26 | -97.4% |
| Recurring financial income | 75 | €27 | €1 | -€26 | -97.4% |
| Financial charges | 65/66B | €5,398 | €4,292 | -€1,106 | -20.5% |
| Recurring financial charges | 65 | €5,398 | €4,292 | -€1,106 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €17,077 | €19,045 | +€1,968 | +11.5% |
| Income taxes | 67/77 | €7,361 | €7,491 | +€130 | +1.8% |
| Profit (loss) for the period | 9904 | €9,716 | €11,554 | +€1,838 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,716 | €11,554 | +€1,838 | +18.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.