FILM & COM: 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.
FILM & COM
Largest movements
- Receivables within one year +€10,712
up €10,712 (+33.0%), from €32,498 to €43,210
of which Trade receivables: +€9,777
- Cash +€884
up €884 (+9.5%), from €9,322 to €10,206
mainly Net result for the year (+€6,057) and Debts after one year (+€3,652)
- Profit (loss) carried forward +€6,057
up €6,057 (+63.8%), from -€9,500 to -€3,443
- Debts after one year +€3,652
new in 2025: €3,652
- Current portion of long-term debt +€2,458
new in 2025: €2,458
- Gross operating margin +€17,282
up €17,282, from -€10,210 to €7,072
- Depreciation -€279
down €279 (-100%), from €279 to €0
- Other operating charges +€276
up €276 (+71.2%), from €387 to €663
- Financial charges +€254
up €254 (+126%), from €201 to €456
- Financial income +€200
up €200 (+500,750%), from €0 to €200
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 | €42,128 | €53,518 | +€11,390 | +27.0% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €42,103 | €53,493 | +€11,390 | +27.1% |
| Amounts receivable within one year | 40/41 | €32,498 | €43,210 | +€10,712 | +33.0% |
| Trade receivables | 40 | €2,048 | €11,825 | +€9,777 | +477% |
| Other amounts receivable | 41 | €30,450 | €31,385 | +€935 | +3.1% |
| Cash at bank and in hand | 54/58 | €9,322 | €10,206 | +€884 | +9.5% |
| Deferred charges and accrued income | 490/1 | €284 | €77 | -€206 | -72.7% |
| Total equity and liabilities | 10/49 | €42,128 | €53,518 | +€11,390 | +27.0% |
| Equity | 10/15 | €38,000 | €44,057 | +€6,057 | +15.9% |
| Contributions | 10/11 | - | €500 | +€500 | |
| Revaluation surpluses | 12 | €500 | - | -€500 | |
| Reserves | 13 | €47,000 | €47,000 | = | 0.0% |
| Distributable reserves | 133 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,500 | -€3,443 | +€6,057 | +63.8% |
| Amounts payable | 17/49 | €4,128 | €9,461 | +€5,333 | +129% |
| Amounts payable after more than one year | 17 | - | €3,652 | +€3,652 | |
| Financial debts | 170/4 | - | €3,652 | +€3,652 | |
| Amounts payable within one year | 42/48 | €4,128 | €5,809 | +€1,681 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,458 | +€2,458 | |
| Trade debts | 44 | €1,787 | €1,422 | -€364 | -20.4% |
| Suppliers | 440/4 | €1,787 | €1,422 | -€364 | -20.4% |
| Taxes, remuneration and social security | 45 | €2,341 | €1,929 | -€413 | -17.6% |
| Taxes | 450/3 | €2,341 | €1,769 | -€573 | -24.5% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €0 | -€279 | -100% |
| Other operating charges | 640/8 | €387 | €663 | +€276 | +71.2% |
| Gross operating margin | 9900 | -€10,210 | €7,072 | +€17,282 | |
| Operating profit (loss) | 9901 | -€10,877 | €6,408 | +€17,285 | |
| Financial income | 75/76B | €0 | €200 | +€200 | +500,750% |
| Recurring financial income | 75 | €0 | €200 | +€200 | +500,750% |
| Financial charges | 65/66B | €201 | €456 | +€254 | +126% |
| Recurring financial charges | 65 | €201 | €456 | +€254 | +126% |
| Profit (loss) for the period before taxes | 9903 | -€11,078 | €6,153 | +€17,231 | |
| Income taxes | 67/77 | €175 | €97 | -€78 | -44.8% |
| Profit (loss) for the period | 9904 | -€11,253 | €6,057 | +€17,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,253 | €6,057 | +€17,310 |
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 30 October 2026 via checked.be.