EIGA 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.
EIGA FILMS
Largest movements
- Cash -€25,102
down €25,102 (-33.4%), from €75,228 to €50,126
mainly Contributions, distributions and other (-€40,000) and Net result for the year (-€4,686)
- Receivables within one year -€6,688
down €6,688 (-19.0%), from €35,114 to €28,426
of which Trade receivables: -€16,528
- Profit (loss) carried forward -€44,686
down €44,686 (-83.5%), from €53,492 to €8,806
- Other debts +€14,355
up €14,355 (+28.1%), from €51,130 to €65,486
- Tax, wage and social debts -€2,005
no longer reported in 2026 (was €2,005)
- Gross operating margin -€39,436
down €39,436, from €37,582 to -€1,854
- Taxes -€7,429
no longer reported in 2026 (was €7,429)
- Depreciation +€1,238
up €1,238 (+128%), from €969 to €2,207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,180 | €83,303 | -€32,877 | -28.3% |
| Fixed assets | 21/28 | €5,762 | €4,649 | -€1,113 | -19.3% |
| Tangible fixed assets | 22/27 | €5,712 | €4,599 | -€1,113 | -19.5% |
| Furniture and vehicles | 24 | €5,712 | €4,599 | -€1,113 | -19.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €110,418 | €78,655 | -€31,764 | -28.8% |
| Amounts receivable within one year | 40/41 | €35,114 | €28,426 | -€6,688 | -19.0% |
| Trade receivables | 40 | €28,134 | €11,606 | -€16,528 | -58.7% |
| Other amounts receivable | 41 | €6,980 | €16,820 | +€9,840 | +141% |
| Cash at bank and in hand | 54/58 | €75,228 | €50,126 | -€25,102 | -33.4% |
| Deferred charges and accrued income | 490/1 | €76 | €103 | +€26 | +34.7% |
| Total equity and liabilities | 10/49 | €116,180 | €83,303 | -€32,877 | -28.3% |
| Equity | 10/15 | €59,492 | €14,806 | -€44,686 | -75.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,492 | €8,806 | -€44,686 | -83.5% |
| Amounts payable | 17/49 | €56,688 | €68,498 | +€11,809 | +20.8% |
| Amounts payable within one year | 42/48 | €56,236 | €68,498 | +€12,262 | +21.8% |
| Trade debts | 44 | €3,101 | €3,012 | -€89 | -2.9% |
| Suppliers | 440/4 | €3,101 | €3,012 | -€89 | -2.9% |
| Taxes, remuneration and social security | 45 | €2,005 | - | -€2,005 | |
| Taxes | 450/3 | €2,005 | - | -€2,005 | |
| Other amounts payable | 47/48 | €51,130 | €65,486 | +€14,355 | +28.1% |
| Accrued charges and deferred income | 492/3 | €452 | - | -€452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €2,207 | +€1,238 | +128% |
| Other operating charges | 640/8 | €387 | €480 | +€92 | +23.9% |
| Gross operating margin | 9900 | €37,582 | -€1,854 | -€39,436 | |
| Operating profit (loss) | 9901 | €36,226 | -€4,541 | -€40,767 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €223 | €145 | -€78 | -35.0% |
| Recurring financial charges | 65 | €223 | €145 | -€78 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €36,002 | -€4,686 | -€40,689 | |
| Income taxes | 67/77 | €7,429 | - | -€7,429 | |
| Profit (loss) for the period | 9904 | €28,573 | -€4,686 | -€33,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,573 | -€4,686 | -€33,260 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.