FILMARO: 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.
FILMARO
Largest movements
- Tangible fixed assets -€43,226
down €43,226 (-4.8%), from €904,628 to €861,402
of which Land and buildings: -€35,120
- Current portion of long-term debt -€23,472
down €23,472 (-100.0%), from €23,472 to €0
- Profit (loss) carried forward -€17,716
down €17,716 (-18.6%), from €95,174 to €77,458
- Trade debts -€15,275
down €15,275 (-92.1%), from €16,593 to €1,319
- Other debts +€14,670
up €14,670 (+2.1%), from €708,384 to €723,054
- Depreciation +€5,729
up €5,729 (+14.7%), from €39,092 to €44,820
- Other operating charges +€1,910
up €1,910 (+16.8%), from €11,395 to €13,305
- Financial charges -€790
down €790 (-49.7%), from €1,591 to €801
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 | €913,078 | €872,183 | -€40,895 | -4.5% |
| Fixed assets | 21/28 | €904,628 | €861,402 | -€43,226 | -4.8% |
| Tangible fixed assets | 22/27 | €904,628 | €861,402 | -€43,226 | -4.8% |
| Land and buildings | 22 | €860,864 | €825,743 | -€35,120 | -4.1% |
| Furniture and vehicles | 24 | €43,765 | €35,659 | -€8,106 | -18.5% |
| Current assets | 29/58 | €8,450 | €10,780 | +€2,330 | +27.6% |
| Amounts receivable within one year | 40/41 | €2,167 | €2,752 | +€585 | +27.0% |
| Trade receivables | 40 | €1,022 | €2,068 | +€1,046 | +102.3% |
| Other amounts receivable | 41 | €1,144 | €684 | -€461 | -40.2% |
| Cash at bank and in hand | 54/58 | €1,282 | €2,620 | +€1,339 | +104.4% |
| Deferred charges and accrued income | 490/1 | €5,001 | €5,408 | +€407 | +8.1% |
| Total equity and liabilities | 10/49 | €913,078 | €872,183 | -€40,895 | -4.5% |
| Equity | 10/15 | €163,585 | €145,868 | -€17,716 | -10.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €49,860 | €49,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,109 | €8,109 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,109 | €8,109 | = | 0.0% |
| Distributable reserves | 133 | €41,751 | €41,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,174 | €77,458 | -€17,716 | -18.6% |
| Amounts payable | 17/49 | €749,494 | €726,314 | -€23,179 | -3.1% |
| Amounts payable after more than one year | 17 | €0 | €1,521 | +€1,521 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | - | €1,521 | +€1,521 | |
| Amounts payable within one year | 42/48 | €749,494 | €724,373 | -€25,121 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €23,472 | €0 | -€23,472 | -100.0% |
| Trade debts | 44 | €16,593 | €1,319 | -€15,275 | -92.1% |
| Suppliers | 440/4 | €16,593 | €1,319 | -€15,275 | -92.1% |
| Taxes, remuneration and social security | 45 | €1,044 | €0 | -€1,044 | -100.0% |
| Taxes | 450/3 | €1,044 | €0 | -€1,044 | -100.0% |
| Other amounts payable | 47/48 | €708,384 | €723,054 | +€14,670 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €420 | +€420 | |
| Non-recurring operating income | 76A | €4,401 | €0 | -€4,401 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,092 | €44,820 | +€5,729 | +14.7% |
| Other operating charges | 640/8 | €11,395 | €13,305 | +€1,910 | +16.8% |
| Gross operating margin | 9900 | €41,467 | €41,210 | -€256 | -0.6% |
| Operating profit (loss) | 9901 | -€9,020 | -€16,915 | -€7,896 | -87.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.0% |
| Financial charges | 65/66B | €1,591 | €801 | -€790 | -49.7% |
| Recurring financial charges | 65 | €1,591 | €801 | -€790 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,610 | -€17,716 | -€7,106 | -67.0% |
| Profit (loss) for the period | 9904 | -€10,610 | -€17,716 | -€7,106 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,610 | -€17,716 | -€7,106 | -67.0% |
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.