EPIC 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.
EPIC FILMS
Largest movements
- Tangible fixed assets -€12,701
down €12,701 (-41.4%), from €30,671 to €17,970
of which Furniture and vehicles: -€9,462
- Receivables within one year +€11,580
up €11,580 (+303%), from €3,828 to €15,407
of which Trade receivables: +€14,268
- Cash +€6,235
up €6,235, from €0 to €6,235
mainly Depreciation (+€15,112) and Net result for the year (+€10,430)
- Intangible fixed assets -€2,411
down €2,411 (-45.8%), from €5,268 to €2,856
- Deferred charges and accrued income -€1,944
down €1,944 (-39.9%), from €4,869 to €2,925
- Current portion of long-term debt -€10,213
down €10,213 (-80.2%), from €12,734 to €2,521
- Profit (loss) carried forward +€9,412
up €9,412, from -€9,412 to €0
- Tax, wage and social debts +€6,514
up €6,514 (+1,990%), from €327 to €6,842
of which Taxes: +€6,514
- Debts after one year -€2,521
down €2,521 (-94.9%), from €2,656 to €134
- Other debts -€2,073
down €2,073 (-100%), from €2,073 to €0
- Gross operating margin +€36,700
up €36,700, from -€6,011 to €30,689
- Taxes +€2,561
up €2,561 (+764%), from €335 to €2,896
- Financial income -€555
down €555 (-97.2%), from €571 to €16
- Financial charges -€379
down €379 (-24.7%), from €1,538 to €1,159
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 | €44,966 | €45,724 | +€758 | +1.7% |
| Fixed assets | 21/28 | €36,269 | €21,157 | -€15,112 | -41.7% |
| Intangible fixed assets | 21 | €5,268 | €2,856 | -€2,411 | -45.8% |
| Tangible fixed assets | 22/27 | €30,671 | €17,970 | -€12,701 | -41.4% |
| Plant, machinery and equipment | 23 | €18,221 | €14,982 | -€3,239 | -17.8% |
| Furniture and vehicles | 24 | €12,451 | €2,988 | -€9,462 | -76.0% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €8,697 | €24,568 | +€15,871 | +182% |
| Amounts receivable within one year | 40/41 | €3,828 | €15,407 | +€11,580 | +303% |
| Trade receivables | 40 | €1,091 | €15,359 | +€14,268 | +1,308% |
| Other amounts receivable | 41 | €2,737 | €48 | -€2,688 | -98.2% |
| Cash at bank and in hand | 54/58 | €0 | €6,235 | +€6,235 | |
| Deferred charges and accrued income | 490/1 | €4,869 | €2,925 | -€1,944 | -39.9% |
| Total equity and liabilities | 10/49 | €44,966 | €45,724 | +€758 | +1.7% |
| Equity | 10/15 | -€6,412 | €4,018 | +€10,430 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | €1,018 | +€1,018 | |
| Distributable reserves | 133 | €0 | €1,018 | +€1,018 | |
| Profit (loss) carried forward | 14 | -€9,412 | €0 | +€9,412 | |
| Amounts payable | 17/49 | €51,378 | €41,706 | -€9,671 | -18.8% |
| Amounts payable after more than one year | 17 | €2,656 | €134 | -€2,521 | -94.9% |
| Financial debts | 170/4 | €2,656 | €134 | -€2,521 | -94.9% |
| Amounts payable within one year | 42/48 | €48,722 | €41,572 | -€7,150 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €12,734 | €2,521 | -€10,213 | -80.2% |
| Financial debts | 43 | €23,182 | €22,318 | -€864 | -3.7% |
| Credit institutions | 430/8 | €10,682 | €1,918 | -€8,764 | -82.0% |
| Other loans | 439 | €12,500 | €20,400 | +€7,900 | +63.2% |
| Trade debts | 44 | €10,405 | €9,891 | -€514 | -4.9% |
| Suppliers | 440/4 | €10,405 | €9,891 | -€514 | -4.9% |
| Taxes, remuneration and social security | 45 | €327 | €6,842 | +€6,514 | +1,990% |
| Taxes | 450/3 | €327 | €6,842 | +€6,514 | +1,990% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,073 | €0 | -€2,073 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,820 | €15,112 | +€292 | +2.0% |
| Other operating charges | 640/8 | €964 | €1,107 | +€143 | +14.8% |
| Gross operating margin | 9900 | -€6,011 | €30,689 | +€36,700 | |
| Operating profit (loss) | 9901 | -€21,796 | €14,469 | +€36,265 | |
| Financial income | 75/76B | €571 | €16 | -€555 | -97.2% |
| Recurring financial income | 75 | €571 | €16 | -€555 | -97.2% |
| Financial charges | 65/66B | €1,538 | €1,159 | -€379 | -24.7% |
| Recurring financial charges | 65 | €1,538 | €1,159 | -€379 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,763 | €13,326 | +€36,089 | |
| Income taxes | 67/77 | €335 | €2,896 | +€2,561 | +764% |
| Profit (loss) for the period | 9904 | -€23,098 | €10,430 | +€33,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,098 | €10,430 | +€33,528 |
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 14 October 2026 via checked.be.