FILMCAT: 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.
FILMCAT
Largest movements
- Receivables within one year +€4,911
up €4,911 (+15.1%), from €32,578 to €37,489
of which Trade receivables: +€16,879
- Tangible fixed assets -€1,414
down €1,414 (-1.5%), from €94,552 to €93,139
of which Furniture and vehicles: -€2,123
- Debts after one year -€10,294
down €10,294 (-3.6%), from €283,681 to €273,388
of which Financial debts: -€7,294
- Trade debts +€10,189
up €10,189 (+235%), from €4,340 to €14,529
- Accrued charges and deferred income +€9,092
new in 2025: €9,092
- Other debts -€5,734
down €5,734 (-99.2%), from €5,783 to €49
- Profit (loss) carried forward +€5,392
up €5,392 (+2.3%), from -€238,316 to -€232,924
- Gross operating margin -€14,478
down €14,478 (-20.5%), from €70,647 to €56,169
- Staff costs -€5,199
down €5,199 (-14.5%), from €35,758 to €30,559
- Depreciation -€3,139
down €3,139 (-17.3%), from €18,177 to €15,038
- Other operating charges +€733
up €733 (+59.2%), from €1,239 to €1,972
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 | €133,992 | €138,149 | +€4,158 | +3.1% |
| Fixed assets | 21/28 | €96,527 | €95,114 | -€1,414 | -1.5% |
| Tangible fixed assets | 22/27 | €94,552 | €93,139 | -€1,414 | -1.5% |
| Land and buildings | 22 | €391 | - | -€391 | |
| Plant, machinery and equipment | 23 | €88,526 | €89,627 | +€1,101 | +1.2% |
| Furniture and vehicles | 24 | €5,635 | €3,511 | -€2,123 | -37.7% |
| Financial fixed assets | 28 | €1,975 | €1,975 | = | 0.0% |
| Current assets | 29/58 | €37,464 | €43,036 | +€5,572 | +14.9% |
| Amounts receivable within one year | 40/41 | €32,578 | €37,489 | +€4,911 | +15.1% |
| Trade receivables | 40 | €15,348 | €32,227 | +€16,879 | +110% |
| Other amounts receivable | 41 | €17,230 | €5,263 | -€11,968 | -69.5% |
| Cash at bank and in hand | 54/58 | €3,546 | €4,289 | +€744 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,340 | €1,257 | -€83 | -6.2% |
| Total equity and liabilities | 10/49 | €133,992 | €138,149 | +€4,158 | +3.1% |
| Equity | 10/15 | -€217,416 | -€212,024 | +€5,392 | +2.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,316 | -€232,924 | +€5,392 | +2.3% |
| Amounts payable | 17/49 | €351,407 | €350,174 | -€1,234 | -0.4% |
| Amounts payable after more than one year | 17 | €283,681 | €273,388 | -€10,294 | -3.6% |
| Financial debts | 170/4 | €50,432 | €43,139 | -€7,294 | -14.5% |
| Other amounts payable | 178/9 | €233,249 | €230,249 | -€3,000 | -1.3% |
| Amounts payable within one year | 42/48 | €67,726 | €67,694 | -€32 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €7,098 | €7,294 | +€195 | +2.8% |
| Financial debts | 43 | €4,995 | €4,860 | -€135 | -2.7% |
| Credit institutions | 430/8 | €4,995 | €4,860 | -€135 | -2.7% |
| Trade debts | 44 | €4,340 | €14,529 | +€10,189 | +235% |
| Suppliers | 440/4 | €4,340 | €14,529 | +€10,189 | +235% |
| Taxes, remuneration and social security | 45 | €45,510 | €40,963 | -€4,547 | -10.0% |
| Taxes | 450/3 | €767 | €864 | +€96 | +12.5% |
| Remuneration and social security | 454/9 | €44,742 | €40,099 | -€4,643 | -10.4% |
| Other amounts payable | 47/48 | €5,783 | €49 | -€5,734 | -99.2% |
| Accrued charges and deferred income | 492/3 | - | €9,092 | +€9,092 | |
| Remuneration, social security and pensions | 62 | €35,758 | €30,559 | -€5,199 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,177 | €15,038 | -€3,139 | -17.3% |
| Other operating charges | 640/8 | €1,239 | €1,972 | +€733 | +59.2% |
| Gross operating margin | 9900 | €70,647 | €56,169 | -€14,478 | -20.5% |
| Operating profit (loss) | 9901 | €15,473 | €8,600 | -€6,873 | -44.4% |
| Financial income | 75/76B | €20 | €23 | +€3 | +14.5% |
| Recurring financial income | 75 | €20 | €23 | +€3 | +14.5% |
| Financial charges | 65/66B | €3,159 | €3,089 | -€70 | -2.2% |
| Recurring financial charges | 65 | €3,159 | €3,089 | -€70 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €12,334 | €5,535 | -€6,799 | -55.1% |
| Income taxes | 67/77 | €1 | €143 | +€142 | +13,276% |
| Profit (loss) for the period | 9904 | €12,333 | €5,392 | -€6,941 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,333 | €5,392 | -€6,941 | -56.3% |
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 23 October 2026 via checked.be.