BARDAFEU CINEMA: 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.
BARDAFEU CINEMA
Largest movements
- Receivables within one year +€99,632
up €99,632 (+42.8%), from €232,532 to €332,164
of which Trade receivables: +€53,328
- Trade debts +€51,005
up €51,005 (+282%), from €18,094 to €69,099
- Profit (loss) carried forward +€49,228
up €49,228 (+9.0%), from -€547,377 to -€498,148
- Gross operating margin +€48,775
up €48,775 (+6,174%), from €790 to €49,565
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 | €232,532 | €332,743 | +€100,211 | +43.1% |
| Current assets | 29/58 | €232,532 | €332,743 | +€100,211 | +43.1% |
| Amounts receivable within one year | 40/41 | €232,532 | €332,164 | +€99,632 | +42.8% |
| Trade receivables | 40 | €7,073 | €60,401 | +€53,328 | +754% |
| Other amounts receivable | 41 | €225,459 | €271,763 | +€46,304 | +20.5% |
| Cash at bank and in hand | 54/58 | - | €579 | +€579 | |
| Total equity and liabilities | 10/49 | €232,532 | €332,743 | +€100,211 | +43.1% |
| Equity | 10/15 | €205,566 | €254,794 | +€49,228 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €734,342 | €734,342 | = | 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% |
| Tax-exempt reserves | 132 | €732,482 | €732,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€547,377 | -€498,148 | +€49,228 | +9.0% |
| Amounts payable | 17/49 | €26,966 | €77,949 | +€50,983 | +189% |
| Amounts payable within one year | 42/48 | €26,966 | €77,949 | +€50,983 | +189% |
| Financial debts | 43 | €22 | - | -€22 | |
| Credit institutions | 430/8 | €22 | - | -€22 | |
| Trade debts | 44 | €18,094 | €69,099 | +€51,005 | +282% |
| Suppliers | 440/4 | €18,094 | €69,099 | +€51,005 | +282% |
| Other amounts payable | 47/48 | €8,850 | €8,850 | = | 0.0% |
| Other operating charges | 640/8 | €471 | €389 | -€81 | -17.3% |
| Gross operating margin | 9900 | €790 | €49,565 | +€48,775 | +6,174% |
| Operating profit (loss) | 9901 | €319 | €49,176 | +€48,857 | +15,301% |
| Financial income | 75/76B | €232 | €192 | -€40 | -17.3% |
| Recurring financial income | 75 | €232 | €192 | -€40 | -17.3% |
| Financial charges | 65/66B | - | €140 | +€140 | |
| Recurring financial charges | 65 | - | €140 | +€140 | |
| Profit (loss) for the period before taxes | 9903 | €551 | €49,228 | +€48,677 | +8,827% |
| Profit (loss) for the period | 9904 | €551 | €49,228 | +€48,677 | +8,827% |
| Profit (loss) for the period to be appropriated | 9905 | €551 | €49,228 | +€48,677 | +8,827% |
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 23 October 2026 via checked.be.