FILMANICO: 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.
FILMANICO
Largest movements
- Receivables within one year -€42,563
down €42,563 (-57.0%), from €74,685 to €32,122
of which Trade receivables: -€25,014
- Tangible fixed assets -€12,357
down €12,357 (-6.5%), from €191,270 to €178,913
of which Other tangible fixed assets: -€16,005
- Other debts +€43,049
up €43,049 (+213.1%), from €20,200 to €63,249
- Reserves -€39,026
down €39,026 (-24.3%), from €160,405 to €121,379
- Debts after one year -€36,228
down €36,228 (-75.9%), from €47,728 to €11,500
- Trade debts -€12,817
down €12,817 (-56.8%), from €22,576 to €9,759
- Tax, wage and social debts -€9,051
down €9,051 (-83.8%), from €10,797 to €1,746
- Gross operating margin -€49,231
down €49,231, from €32,635 to -€16,596
- Taxes -€8,197
down €8,197 (-97.4%), from €8,418 to €221
- Staff costs -€5,869
no longer reported in 2025 (was €5,869)
- Financial income -€2,615
no longer reported in 2025 (was €2,615)
- Depreciation +€437
up €437 (+2.3%), from €19,341 to €19,778
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 | €266,706 | €212,633 | -€54,073 | -20.3% |
| Fixed assets | 21/28 | €191,270 | €178,913 | -€12,357 | -6.5% |
| Tangible fixed assets | 22/27 | €191,270 | €178,913 | -€12,357 | -6.5% |
| Plant, machinery and equipment | 23 | €2,331 | €1,044 | -€1,287 | -55.2% |
| Furniture and vehicles | 24 | €1,844 | €6,778 | +€4,934 | +267.6% |
| Other tangible fixed assets | 26 | €187,096 | €171,091 | -€16,005 | -8.6% |
| Current assets | 29/58 | €75,435 | €33,720 | -€41,716 | -55.3% |
| Amounts receivable within one year | 40/41 | €74,685 | €32,122 | -€42,563 | -57.0% |
| Trade receivables | 40 | €27,167 | €2,153 | -€25,014 | -92.1% |
| Other amounts receivable | 41 | €47,518 | €29,969 | -€17,549 | -36.9% |
| Cash at bank and in hand | 54/58 | €751 | €1,598 | +€848 | +112.9% |
| Total equity and liabilities | 10/49 | €266,706 | €212,633 | -€54,073 | -20.3% |
| Equity | 10/15 | €165,405 | €126,379 | -€39,026 | -23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,405 | €121,379 | -€39,026 | -24.3% |
| Distributable reserves | 133 | €160,405 | €121,379 | -€39,026 | -24.3% |
| Amounts payable | 17/49 | €101,301 | €86,254 | -€15,047 | -14.9% |
| Amounts payable after more than one year | 17 | €47,728 | €11,500 | -€36,228 | -75.9% |
| Financial debts | 170/4 | €47,728 | €11,500 | -€36,228 | -75.9% |
| Amounts payable within one year | 42/48 | €53,573 | €74,753 | +€21,181 | +39.5% |
| Trade debts | 44 | €22,576 | €9,759 | -€12,817 | -56.8% |
| Suppliers | 440/4 | €22,576 | €9,759 | -€12,817 | -56.8% |
| Taxes, remuneration and social security | 45 | €10,797 | €1,746 | -€9,051 | -83.8% |
| Taxes | 450/3 | €10,797 | €1,746 | -€9,051 | -83.8% |
| Other amounts payable | 47/48 | €20,200 | €63,249 | +€43,049 | +213.1% |
| Remuneration, social security and pensions | 62 | €5,869 | - | -€5,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,341 | €19,778 | +€437 | +2.3% |
| Other operating charges | 640/8 | €1,619 | €1,499 | -€120 | -7.4% |
| Gross operating margin | 9900 | €32,635 | -€16,596 | -€49,231 | |
| Operating profit (loss) | 9901 | €5,806 | -€37,873 | -€43,679 | |
| Financial income | 75/76B | €2,615 | - | -€2,615 | |
| Recurring financial income | 75 | €2,615 | - | -€2,615 | |
| Financial charges | 65/66B | €943 | €932 | -€11 | -1.2% |
| Recurring financial charges | 65 | €943 | €932 | -€11 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €7,477 | -€38,805 | -€46,283 | |
| Income taxes | 67/77 | €8,418 | €221 | -€8,197 | -97.4% |
| Profit (loss) for the period | 9904 | -€940 | -€39,026 | -€38,085 | -4050.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€940 | -€39,026 | -€38,085 | -4050.1% |
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 8 October 2026 via checked.be.