CRAFTED FILMS: what changed
Two fiscal 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.
CRAFTED FILMS
Largest movements
- Tangible fixed assets -€17,447
down €17,447 (-24.5%), from €71,328 to €53,881
of which Furniture and vehicles: -€23,326
- Receivables within one year +€8,684
up €8,684 (+53.0%), from €16,379 to €25,062
of which Other amounts receivable: +€8,684
- Profit (loss) carried forward -€36,722
down €36,722 (-10.7%), from -€342,211 to -€378,933
- Other debts +€18,114
up €18,114 (+6.0%), from €302,515 to €320,629
- Trade debts +€13,419
up €13,419 (+12.0%), from €112,049 to €125,468
- Accrued charges and deferred income -€2,820
no longer reported in 2024 (was €2,820)
- Purchases and services +€7,476
up €7,476 (+42.4%), from €17,613 to €25,089
- Turnover +€5,569
up €5,569 (+980.4%), from €568 to €6,137
- Depreciation -€4,772
down €4,772 (-21.5%), from €22,219 to €17,447
- Gross operating margin -€1,788
down €1,788 (-10.5%), from -€17,045 to -€18,833
- Other operating charges +€240
new in 2024: €240
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.
Cash bridge derived
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 | €87,720 | €79,711 | -€8,009 | -9.1% |
| Fixed assets | 21/28 | €71,328 | €53,881 | -€17,447 | -24.5% |
| Tangible fixed assets | 22/27 | €71,328 | €53,881 | -€17,447 | -24.5% |
| Plant, machinery and equipment | 23 | €16,456 | €22,335 | +€5,879 | +35.7% |
| Furniture and vehicles | 24 | €54,872 | €31,546 | -€23,326 | -42.5% |
| Current assets | 29/58 | €16,392 | €25,830 | +€9,438 | +57.6% |
| Amounts receivable within one year | 40/41 | €16,379 | €25,062 | +€8,684 | +53.0% |
| Trade receivables | 40 | €12,942 | €12,942 | = | 0.0% |
| Other amounts receivable | 41 | €3,437 | €12,120 | +€8,684 | +252.7% |
| Cash at bank and in hand | 54/58 | €13 | €767 | +€755 | +5863.4% |
| Total equity and liabilities | 10/49 | €87,720 | €79,711 | -€8,009 | -9.1% |
| Equity | 10/15 | -€329,811 | -€366,533 | -€36,722 | -11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,211 | -€378,933 | -€36,722 | -10.7% |
| Amounts payable | 17/49 | €417,531 | €446,244 | +€28,713 | +6.9% |
| Amounts payable within one year | 42/48 | €414,711 | €446,244 | +€31,533 | +7.6% |
| Trade debts | 44 | €112,049 | €125,468 | +€13,419 | +12.0% |
| Suppliers | 440/4 | €112,049 | €125,468 | +€13,419 | +12.0% |
| Taxes, remuneration and social security | 45 | €146 | €146 | = | 0.0% |
| Taxes | 450/3 | €146 | €146 | = | 0.0% |
| Other amounts payable | 47/48 | €302,515 | €320,629 | +€18,114 | +6.0% |
| Accrued charges and deferred income | 492/3 | €2,820 | - | -€2,820 | |
| Turnover | 70 | €568 | €6,137 | +€5,569 | +980.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,613 | €25,089 | +€7,476 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,219 | €17,447 | -€4,772 | -21.5% |
| Other operating charges | 640/8 | - | €240 | +€240 | |
| Gross operating margin | 9900 | -€17,045 | -€18,833 | -€1,788 | -10.5% |
| Operating profit (loss) | 9901 | -€39,265 | -€36,520 | +€2,744 | +7.0% |
| Financial charges | 65/66B | €285 | €202 | -€83 | -29.1% |
| Recurring financial charges | 65 | €285 | €202 | -€83 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,550 | -€36,722 | +€2,827 | +7.1% |
| Profit (loss) for the period | 9904 | -€39,550 | -€36,722 | +€2,827 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,550 | -€36,722 | +€2,827 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.