CIGALLE PRODUCTIONS: what changed
CIGALLE PRODUCTIONS
Largest movements
- Cash +€19,937
up €19,937 (+75.1%), from €26,531 to €46,468
mainly Net result for the year (+€16,492) and Receivables within one year (+€3,142)
- Receivables within one year -€3,142
down €3,142 (-21.3%), from €14,723 to €11,581
of which Other amounts receivable: -€3,374
- Tangible fixed assets -€1,537
down €1,537 (-63.8%), from €2,410 to €873
- Reserves +€15,692
up €15,692 (+28.3%), from €55,459 to €71,151
of which Distributable reserves: +€15,692
- Other debts -€1,153
down €1,153 (-32.9%), from €3,509 to €2,356
- Tax, wage and social debts +€1,046
up €1,046 (+26.9%), from €3,896 to €4,943
- Gross operating margin +€9,003
up €9,003 (+51.9%), from €17,353 to €26,356
- Taxes +€2,640
up €2,640 (+64.0%), from €4,126 to €6,765
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,332 | €81,645 | +€15,313 | +23.1% |
| Fixed assets | 21/28 | €3,810 | €2,273 | -€1,537 | -40.3% |
| Tangible fixed assets | 22/27 | €2,410 | €873 | -€1,537 | -63.8% |
| Furniture and vehicles | 24 | €2,410 | €873 | -€1,537 | -63.8% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €62,522 | €79,373 | +€16,850 | +27.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,723 | €11,581 | -€3,142 | -21.3% |
| Trade receivables | 40 | €11,348 | €11,581 | +€233 | +2.0% |
| Other amounts receivable | 41 | €3,374 | - | -€3,374 | |
| Cash at bank and in hand | 54/58 | €26,531 | €46,468 | +€19,937 | +75.1% |
| Deferred charges and accrued income | 490/1 | €1,268 | €1,324 | +€55 | +4.4% |
| Total equity and liabilities | 10/49 | €66,332 | €81,645 | +€15,313 | +23.1% |
| Equity | 10/15 | €57,959 | €73,651 | +€15,692 | +27.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,459 | €71,151 | +€15,692 | +28.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,599 | €69,291 | +€15,692 | +29.3% |
| Amounts payable | 17/49 | €8,373 | €7,994 | -€379 | -4.5% |
| Amounts payable within one year | 42/48 | €8,373 | €7,994 | -€379 | -4.5% |
| Trade debts | 44 | €968 | €696 | -€272 | -28.1% |
| Suppliers | 440/4 | €968 | €696 | -€272 | -28.1% |
| Taxes, remuneration and social security | 45 | €3,896 | €4,943 | +€1,046 | +26.9% |
| Taxes | 450/3 | €3,896 | €4,943 | +€1,046 | +26.9% |
| Other amounts payable | 47/48 | €3,509 | €2,356 | -€1,153 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,772 | €1,537 | -€235 | -13.3% |
| Other operating charges | 640/8 | €1,155 | €1,230 | +€75 | +6.5% |
| Gross operating margin | 9900 | €17,353 | €26,356 | +€9,003 | +51.9% |
| Operating profit (loss) | 9901 | €14,426 | €23,589 | +€9,163 | +63.5% |
| Financial charges | 65/66B | €209 | €331 | +€122 | +58.6% |
| Recurring financial charges | 65 | €209 | €331 | +€122 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | €14,217 | €23,258 | +€9,041 | +63.6% |
| Income taxes | 67/77 | €4,126 | €6,765 | +€2,640 | +64.0% |
| Profit (loss) for the period | 9904 | €10,091 | €16,492 | +€6,401 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,091 | €16,492 | +€6,401 | +63.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.