BE FOR 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 FOR FILMS
Largest movements
- Receivables within one year +€1,240
up €1,240 (+2.7%), from €45,609 to €46,849
of which Other amounts receivable: +€2,426
- Cash +€1,188
up €1,188 (+10.0%), from €11,837 to €13,025
mainly Tax, wage and social debts (+€1,181) and Trade debts (+€744)
- Tax, wage and social debts +€1,181
up €1,181 (+11.5%), from €10,272 to €11,453
of which Taxes: +€1,979
- Trade debts +€744
up €744 (+10.9%), from €6,830 to €7,574
- Staff costs +€4,278
up €4,278 (+5.4%), from €79,843 to €84,121
- Gross operating margin +€3,677
up €3,677 (+4.5%), from €81,765 to €85,442
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 | €57,447 | €59,875 | +€2,428 | +4.2% |
| Current assets | 29/58 | €57,447 | €59,875 | +€2,428 | +4.2% |
| Amounts receivable within one year | 40/41 | €45,609 | €46,849 | +€1,240 | +2.7% |
| Trade receivables | 40 | €44,686 | €43,500 | -€1,186 | -2.7% |
| Other amounts receivable | 41 | €923 | €3,349 | +€2,426 | +263% |
| Cash at bank and in hand | 54/58 | €11,837 | €13,025 | +€1,188 | +10.0% |
| Total equity and liabilities | 10/49 | €57,447 | €59,875 | +€2,428 | +4.2% |
| Equity | 10/15 | €5,678 | €5,980 | +€302 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €678 | €980 | +€302 | +44.6% |
| Amounts payable | 17/49 | €51,769 | €53,895 | +€2,126 | +4.1% |
| Amounts payable within one year | 42/48 | €51,769 | €53,895 | +€2,126 | +4.1% |
| Trade debts | 44 | €6,830 | €7,574 | +€744 | +10.9% |
| Suppliers | 440/4 | €6,830 | €7,574 | +€744 | +10.9% |
| Taxes, remuneration and social security | 45 | €10,272 | €11,453 | +€1,181 | +11.5% |
| Taxes | 450/3 | €945 | €2,924 | +€1,979 | +209% |
| Remuneration and social security | 454/9 | €9,327 | €8,529 | -€798 | -8.6% |
| Other amounts payable | 47/48 | €34,668 | €34,868 | +€201 | +0.6% |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €79,843 | €84,121 | +€4,278 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | - | -€260 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €81,765 | €85,442 | +€3,677 | +4.5% |
| Operating profit (loss) | 9901 | €1,275 | €921 | -€353 | -27.7% |
| Financial charges | 65/66B | €292 | €246 | -€46 | -15.8% |
| Recurring financial charges | 65 | €292 | €246 | -€46 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €982 | €675 | -€307 | -31.3% |
| Income taxes | 67/77 | €768 | €373 | -€395 | -51.4% |
| Profit (loss) for the period | 9904 | €214 | €302 | +€88 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €214 | €302 | +€88 | +41.1% |
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 19 October 2026 via checked.be.