FILMA: 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.
FILMA
Largest movements
- Cash +€35,269
up €35,269 (+49.8%), from €70,819 to €106,088
mainly Net result for the year (+€32,315) and Depreciation (+€7,139)
- Tangible fixed assets -€6,040
down €6,040 (-24.4%), from €24,755 to €18,715
of which Furniture and vehicles: -€5,882
- Reserves +€32,315
up €32,315 (+40.0%), from €80,689 to €113,005
- Debts after one year -€6,489
down €6,489 (-37.1%), from €17,515 to €11,025
- Tax, wage and social debts +€3,084
up €3,084 (+96.7%), from €3,188 to €6,272
- Trade debts -€1,585
down €1,585 (-33.1%), from €4,794 to €3,208
- Depreciation -€918
down €918 (-11.4%), from €8,057 to €7,139
- Gross operating margin -€690
down €690 (-1.3%), from €53,231 to €52,542
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,980 | €151,982 | +€30,002 | +24.6% |
| Fixed assets | 21/28 | €24,755 | €18,715 | -€6,040 | -24.4% |
| Tangible fixed assets | 22/27 | €24,755 | €18,715 | -€6,040 | -24.4% |
| Plant, machinery and equipment | 23 | €158 | - | -€158 | |
| Furniture and vehicles | 24 | €24,597 | €18,715 | -€5,882 | -23.9% |
| Current assets | 29/58 | €97,225 | €133,267 | +€36,042 | +37.1% |
| Stocks and contracts in progress | 3 | €3,297 | €3,546 | +€248 | +7.5% |
| Stocks | 30/36 | €3,297 | €3,546 | +€248 | +7.5% |
| Amounts receivable within one year | 40/41 | €21,818 | €22,242 | +€423 | +1.9% |
| Trade receivables | 40 | €21,272 | €21,695 | +€423 | +2.0% |
| Other amounts receivable | 41 | €547 | €547 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,819 | €106,088 | +€35,269 | +49.8% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,392 | +€101 | +7.8% |
| Total equity and liabilities | 10/49 | €121,980 | €151,982 | +€30,002 | +24.6% |
| Equity | 10/15 | €87,689 | €120,005 | +€32,315 | +36.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €80,689 | €113,005 | +€32,315 | +40.0% |
| Distributable reserves | 133 | €80,689 | €113,005 | +€32,315 | +40.0% |
| Amounts payable | 17/49 | €34,291 | €31,977 | -€2,314 | -6.7% |
| Amounts payable after more than one year | 17 | €17,515 | €11,025 | -€6,489 | -37.1% |
| Financial debts | 170/4 | €17,515 | €11,025 | -€6,489 | -37.1% |
| Amounts payable within one year | 42/48 | €15,294 | €18,463 | +€3,170 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €6,146 | €6,489 | +€344 | +5.6% |
| Trade debts | 44 | €4,794 | €3,208 | -€1,585 | -33.1% |
| Suppliers | 440/4 | €4,794 | €3,208 | -€1,585 | -33.1% |
| Taxes, remuneration and social security | 45 | €3,188 | €6,272 | +€3,084 | +96.7% |
| Taxes | 450/3 | €3,188 | €6,272 | +€3,084 | +96.7% |
| Other amounts payable | 47/48 | €1,166 | €2,494 | +€1,327 | +113.8% |
| Accrued charges and deferred income | 492/3 | €1,482 | €2,488 | +€1,006 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,057 | €7,139 | -€918 | -11.4% |
| Other operating charges | 640/8 | €1,719 | €2,139 | +€420 | +24.4% |
| Non-recurring operating charges | 66A | - | €472 | +€472 | |
| Gross operating margin | 9900 | €53,231 | €52,542 | -€690 | -1.3% |
| Operating profit (loss) | 9901 | €43,455 | €42,791 | -€664 | -1.5% |
| Financial income | 75/76B | €279 | €478 | +€199 | +71.2% |
| Recurring financial income | 75 | €279 | €478 | +€199 | +71.2% |
| Financial charges | 65/66B | €1,645 | €1,320 | -€326 | -19.8% |
| Recurring financial charges | 65 | €1,645 | €1,320 | -€326 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €42,089 | €41,949 | -€140 | -0.3% |
| Income taxes | 67/77 | €9,516 | €9,634 | +€117 | +1.2% |
| Profit (loss) for the period | 9904 | €32,572 | €32,315 | -€257 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,572 | €32,315 | -€257 | -0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.