BE 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.
BE FILMS
Largest movements
- Tangible fixed assets -€141,253
down €141,253 (-7.7%), from €1.8m to €1.7m
of which Land and buildings: -€144,842
- Receivables within one year +€120,910
up €120,910 (+26.9%), from €449,051 to €569,961
of which Other amounts receivable: +€103,680
- Current investments -€101,893
down €101,893 (-24.7%), from €412,427 to €310,534
- Debts after one year -€139,954
down €139,954 (-36.1%), from €387,857 to €247,902
- Financial income -€62,819
down €62,819 (-60.1%), from €104,449 to €41,630
- Gross operating margin +€49,390
up €49,390 (+32.7%), from €151,096 to €200,486
- Depreciation -€7,847
down €7,847 (-5.0%), from €156,418 to €148,570
- Taxes +€5,935
up €5,935 (+1,437%), from €413 to €6,349
- Financial charges -€2,175
down €2,175 (-3.8%), from €57,034 to €54,859
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 | €2,755,006 | €2,650,514 | -€104,492 | -3.8% |
| Fixed assets | 21/28 | €1,861,609 | €1,720,356 | -€141,253 | -7.6% |
| Tangible fixed assets | 22/27 | €1,836,609 | €1,695,356 | -€141,253 | -7.7% |
| Land and buildings | 22 | €1,834,787 | €1,689,945 | -€144,842 | -7.9% |
| Leasing and similar rights | 25 | €1,822 | €5,411 | +€3,589 | +197% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €893,396 | €930,158 | +€36,761 | +4.1% |
| Amounts receivable within one year | 40/41 | €449,051 | €569,961 | +€120,910 | +26.9% |
| Trade receivables | 40 | €11,447 | €28,678 | +€17,230 | +151% |
| Other amounts receivable | 41 | €437,603 | €541,283 | +€103,680 | +23.7% |
| Current investments | 50/53 | €412,427 | €310,534 | -€101,893 | -24.7% |
| Cash at bank and in hand | 54/58 | €24,021 | €41,974 | +€17,953 | +74.7% |
| Deferred charges and accrued income | 490/1 | €7,897 | €7,689 | -€208 | -2.6% |
| Total equity and liabilities | 10/49 | €2,755,006 | €2,650,514 | -€104,492 | -3.8% |
| Equity | 10/15 | €2,180,224 | €2,195,028 | +€14,804 | +0.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €252,878 | €252,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €378 | €378 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,902,346 | €1,917,151 | +€14,804 | +0.8% |
| Amounts payable | 17/49 | €574,782 | €455,485 | -€119,296 | -20.8% |
| Amounts payable after more than one year | 17 | €387,857 | €247,902 | -€139,954 | -36.1% |
| Financial debts | 170/4 | €387,857 | €247,902 | -€139,954 | -36.1% |
| Amounts payable within one year | 42/48 | €186,925 | €207,583 | +€20,658 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €132,912 | €141,450 | +€8,538 | +6.4% |
| Trade debts | 44 | €22,770 | €34,734 | +€11,964 | +52.5% |
| Suppliers | 440/4 | €22,770 | €34,734 | +€11,964 | +52.5% |
| Taxes, remuneration and social security | 45 | €21,992 | €22,148 | +€156 | +0.7% |
| Taxes | 450/3 | €21,992 | €22,148 | +€156 | +0.7% |
| Other amounts payable | 47/48 | €9,251 | €9,251 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,418 | €148,570 | -€7,847 | -5.0% |
| Other operating charges | 640/8 | €17,247 | €17,535 | +€287 | +1.7% |
| Gross operating margin | 9900 | €151,096 | €200,486 | +€49,390 | +32.7% |
| Operating profit (loss) | 9901 | -€22,569 | €34,381 | +€56,950 | |
| Financial income | 75/76B | €104,449 | €41,630 | -€62,819 | -60.1% |
| Recurring financial income | 75 | €104,449 | €41,630 | -€62,819 | -60.1% |
| Financial charges | 65/66B | €57,034 | €54,859 | -€2,175 | -3.8% |
| Recurring financial charges | 65 | €57,034 | €54,859 | -€2,175 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €24,847 | €21,153 | -€3,694 | -14.9% |
| Income taxes | 67/77 | €413 | €6,349 | +€5,935 | +1,437% |
| Profit (loss) for the period | 9904 | €24,434 | €14,804 | -€9,629 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,434 | €14,804 | -€9,629 | -39.4% |
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 17 October 2026 via checked.be.