FASTPOINT: 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.
What changed
FASTPOINT
NACE 59.203, Motion picture, video and television programme production, sound recording and music publishing activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,776
2024 · -€23,387+€38,163
Equity
€58,448
2024 · €43,672+€14,776
Cash
€738
2024 · €3,428-€2,690
Balance sheet total
€649,890
2024 · €666,015-€16,124
Largest movements
Assets
- Tangible fixed assets -€17,750
down €17,750 (-2.8%), from €631,010 to €613,260
of which Land and buildings: -€15,241
Equity and liabilities
- Debts after one year -€29,813
down €29,813 (-6.1%), from €491,485 to €461,672
- Profit (loss) carried forward +€14,776
up €14,776 (+41.5%), from €35,612 to €50,388
Income statement
- Gross operating margin +€32,499
up €32,499 (+200.5%), from €16,208 to €48,707
- Depreciation -€4,200
down €4,200 (-19.0%), from €22,091 to €17,891
- Financial charges -€724
down €724 (-7.0%), from €10,348 to €9,624
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.
Result 2024
-€23,387
Gross operating margin
+€32,499
Depreciation
+€4,200
Other operating charges
-€76
Other operating items
+€1,151
Financial income
-€0
Financial charges
+€724
Taxes
-€334
Result 2025
€14,776
Cash bridge derived
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.
From operations
+€27,527
Investment
-€925
Financing
-€29,292
Cash 2024
€3,428
From operations (derived)
+€27,527
Net result for the year
+€14,776
Depreciation
+€17,891
Receivables within one year
-€3,491
Deferred charges and accrued income
-€41
Trade debts
+€1,660
Tax, wage and social debts
+€980
Other debts
-€4,247
Investment (derived)
-€925
Investment in fixed assets (net)
-€925
Financing
-€29,292
Debts after one year
-€29,813
Current portion of long-term debt
+€521
Cash 2025
€738
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,015 | €649,890 | -€16,124 | -2.4% |
| Formation expenses | 20 | €0 | €784 | +€784 | |
| Fixed assets | 21/28 | €631,052 | €613,303 | -€17,750 | -2.8% |
| Tangible fixed assets | 22/27 | €631,010 | €613,260 | -€17,750 | -2.8% |
| Land and buildings | 22 | €624,420 | €609,179 | -€15,241 | -2.4% |
| Plant, machinery and equipment | 23 | €5,137 | €3,118 | -€2,019 | -39.3% |
| Furniture and vehicles | 24 | €1,453 | €964 | -€489 | -33.7% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €34,962 | €35,804 | +€841 | +2.4% |
| Amounts receivable within one year | 40/41 | €30,801 | €34,291 | +€3,491 | +11.3% |
| Trade receivables | 40 | €30,801 | €34,291 | +€3,491 | +11.3% |
| Cash at bank and in hand | 54/58 | €3,428 | €738 | -€2,690 | -78.5% |
| Deferred charges and accrued income | 490/1 | €734 | €775 | +€41 | +5.6% |
| Total equity and liabilities | 10/49 | €666,015 | €649,890 | -€16,124 | -2.4% |
| Equity | 10/15 | €43,672 | €58,448 | +€14,776 | +33.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,612 | €50,388 | +€14,776 | +41.5% |
| Amounts payable | 17/49 | €622,343 | €591,442 | -€30,900 | -5.0% |
| Amounts payable after more than one year | 17 | €491,485 | €461,672 | -€29,813 | -6.1% |
| Financial debts | 170/4 | €491,485 | €461,672 | -€29,813 | -6.1% |
| Amounts payable within one year | 42/48 | €130,247 | €129,160 | -€1,088 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €29,292 | €29,813 | +€521 | +1.8% |
| Trade debts | 44 | €831 | €2,491 | +€1,660 | +199.7% |
| Suppliers | 440/4 | €831 | €2,491 | +€1,660 | +199.7% |
| Taxes, remuneration and social security | 45 | €11,386 | €12,366 | +€980 | +8.6% |
| Taxes | 450/3 | €11,386 | €10,132 | -€1,254 | -11.0% |
| Remuneration and social security | 454/9 | - | €2,234 | +€2,234 | |
| Other amounts payable | 47/48 | €88,738 | €84,491 | -€4,247 | -4.8% |
| Accrued charges and deferred income | 492/3 | €611 | €611 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,091 | €17,891 | -€4,200 | -19.0% |
| Other operating charges | 640/8 | €2,365 | €2,441 | +€76 | +3.2% |
| Non-recurring operating charges | 66A | €4,504 | €3,352 | -€1,151 | -25.6% |
| Gross operating margin | 9900 | €16,208 | €48,707 | +€32,499 | +200.5% |
| Operating profit (loss) | 9901 | -€12,751 | €25,022 | +€37,773 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €10,348 | €9,624 | -€724 | -7.0% |
| Recurring financial charges | 65 | €10,348 | €9,624 | -€724 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,099 | €15,397 | +€38,497 | |
| Income taxes | 67/77 | €288 | €622 | +€334 | +115.9% |
| Profit (loss) for the period | 9904 | -€23,387 | €14,776 | +€38,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,387 | €14,776 | +€38,163 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.