COBALT 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.
COBALT FILMS
Largest movements
- Cash +€57,627
up €57,627 (+816%), from €7,066 to €64,693
mainly Net result for the year (+€42,776) and Other debts (+€30,153)
- Receivables within one year +€14,776
up €14,776 (+34.5%), from €42,789 to €57,565
of which Trade receivables: +€13,618
- Tangible fixed assets +€11,547
up €11,547 (+27.7%), from €41,724 to €53,270
of which Furniture and vehicles: +€16,700
- Profit (loss) carried forward +€42,776
up €42,776 (+4,135%), from €1,034 to €43,810
- Other debts +€30,153
up €30,153 (+133%), from €22,602 to €52,754
- Tax, wage and social debts +€12,452
up €12,452 (+55.3%), from €22,503 to €34,954
of which Taxes: +€15,098
- Debts after one year -€4,265
down €4,265 (-38.9%), from €10,973 to €6,708
- Trade debts +€3,136
up €3,136 (+199%), from €1,576 to €4,711
- Gross operating margin +€76,266
up €76,266 (+365%), from €20,916 to €97,181
- Taxes -€10,000
new in 2024: -€10,000
- Depreciation +€6,161
up €6,161 (+48.1%), from €12,819 to €18,980
- Other operating charges +€2,114
up €2,114 (+397%), from €533 to €2,647
- Staff costs +€1,776
up €1,776 (+4.6%), from €38,767 to €40,543
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,692 | €179,128 | +€84,437 | +89.2% |
| Fixed assets | 21/28 | €42,824 | €54,370 | +€11,547 | +27.0% |
| Tangible fixed assets | 22/27 | €41,724 | €53,270 | +€11,547 | +27.7% |
| Plant, machinery and equipment | 23 | €25,764 | €25,152 | -€613 | -2.4% |
| Furniture and vehicles | 24 | €1,256 | €17,955 | +€16,700 | +1,330% |
| Leasing and similar rights | 25 | €14,704 | €10,163 | -€4,540 | -30.9% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €51,868 | €124,758 | +€72,890 | +141% |
| Amounts receivable within one year | 40/41 | €42,789 | €57,565 | +€14,776 | +34.5% |
| Trade receivables | 40 | €42,259 | €55,877 | +€13,618 | +32.2% |
| Other amounts receivable | 41 | €530 | €1,688 | +€1,158 | +218% |
| Cash at bank and in hand | 54/58 | €7,066 | €64,693 | +€57,627 | +816% |
| Deferred charges and accrued income | 490/1 | €2,013 | €2,500 | +€487 | +24.2% |
| Total equity and liabilities | 10/49 | €94,692 | €179,128 | +€84,437 | +89.2% |
| Equity | 10/15 | €30,094 | €72,870 | +€42,776 | +142% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Contributions outside capital | 11 | €8,700 | €8,700 | = | 0.0% |
| Other | 1109/19 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €20,360 | €20,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,034 | €43,810 | +€42,776 | +4,135% |
| Amounts payable | 17/49 | €64,597 | €106,259 | +€41,661 | +64.5% |
| Amounts payable after more than one year | 17 | €10,973 | €6,708 | -€4,265 | -38.9% |
| Financial debts | 170/4 | €10,973 | €6,708 | -€4,265 | -38.9% |
| Amounts payable within one year | 42/48 | €53,625 | €99,551 | +€45,926 | +85.6% |
| Current portion of amounts payable after more than one year | 42 | €6,945 | €7,131 | +€186 | +2.7% |
| Trade debts | 44 | €1,576 | €4,711 | +€3,136 | +199% |
| Suppliers | 440/4 | €1,576 | €4,711 | +€3,136 | +199% |
| Taxes, remuneration and social security | 45 | €22,503 | €34,954 | +€12,452 | +55.3% |
| Taxes | 450/3 | €10,597 | €25,694 | +€15,098 | +142% |
| Remuneration and social security | 454/9 | €11,906 | €9,260 | -€2,646 | -22.2% |
| Other amounts payable | 47/48 | €22,602 | €52,754 | +€30,153 | +133% |
| Remuneration, social security and pensions | 62 | €38,767 | €40,543 | +€1,776 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,819 | €18,980 | +€6,161 | +48.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €113 | +€113 | |
| Other operating charges | 640/8 | €533 | €2,647 | +€2,114 | +397% |
| Gross operating margin | 9900 | €20,916 | €97,181 | +€76,266 | +365% |
| Operating profit (loss) | 9901 | -€31,204 | €34,897 | +€66,101 | |
| Financial income | 75/76B | €12 | €48 | +€36 | +309% |
| Recurring financial income | 75 | €12 | €48 | +€36 | +309% |
| Financial charges | 65/66B | €2,080 | €2,170 | +€90 | +4.3% |
| Recurring financial charges | 65 | €2,080 | €2,170 | +€90 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,271 | €32,776 | +€66,047 | |
| Income taxes | 67/77 | - | -€10,000 | -€10,000 | |
| Profit (loss) for the period | 9904 | -€33,271 | €42,776 | +€76,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,271 | €42,776 | +€76,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.