FILMLICHT: 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.
FILMLICHT
Largest movements
- Receivables within one year +€9,718
up €9,718 (+73.0%), from €13,314 to €23,032
of which Trade receivables: +€9,885
- Tangible fixed assets -€9,089
down €9,089 (-68.8%), from €13,212 to €4,123
- Cash +€6,000
up €6,000 (+62.6%), from €9,592 to €15,592
- Trade debts +€3,621
new in 2025: €3,621
- Reserves +€2,535
up €2,535 (+62.4%), from €4,064 to €6,599
- Other debts +€1,441
up €1,441 (+17.9%), from €8,064 to €9,505
- Tax, wage and social debts -€968
down €968 (-18.0%), from €5,390 to €4,423
- Gross operating margin +€9,925
up €9,925, from -€6,028 to €3,897
- Depreciation -€1,666
down €1,666 (-27.4%), from €6,074 to €4,408
- Other operating charges +€247
up €247 (+103%), from €240 to €487
- Financial charges +€172
up €172 (+10.1%), from €1,711 to €1,883
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,118 | €42,747 | +€6,629 | +18.4% |
| Fixed assets | 21/28 | €13,212 | €4,123 | -€9,089 | -68.8% |
| Tangible fixed assets | 22/27 | €13,212 | €4,123 | -€9,089 | -68.8% |
| Plant, machinery and equipment | 23 | €13,212 | €4,123 | -€9,089 | -68.8% |
| Current assets | 29/58 | €22,906 | €38,624 | +€15,718 | +68.6% |
| Amounts receivable within one year | 40/41 | €13,314 | €23,032 | +€9,718 | +73.0% |
| Trade receivables | 40 | €13,147 | €23,032 | +€9,885 | +75.2% |
| Other amounts receivable | 41 | €167 | - | -€167 | |
| Cash at bank and in hand | 54/58 | €9,592 | €15,592 | +€6,000 | +62.6% |
| Total equity and liabilities | 10/49 | €36,118 | €42,747 | +€6,629 | +18.4% |
| Equity | 10/15 | €22,664 | €25,199 | +€2,535 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,064 | €6,599 | +€2,535 | +62.4% |
| Distributable reserves | 133 | €4,064 | €6,599 | +€2,535 | +62.4% |
| Amounts payable | 17/49 | €13,454 | €17,548 | +€4,095 | +30.4% |
| Amounts payable within one year | 42/48 | €13,454 | €17,548 | +€4,095 | +30.4% |
| Trade debts | 44 | - | €3,621 | +€3,621 | |
| Suppliers | 440/4 | - | €3,621 | +€3,621 | |
| Taxes, remuneration and social security | 45 | €5,390 | €4,423 | -€968 | -18.0% |
| Taxes | 450/3 | €5,390 | €4,423 | -€968 | -18.0% |
| Other amounts payable | 47/48 | €8,064 | €9,505 | +€1,441 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,074 | €4,408 | -€1,666 | -27.4% |
| Other operating charges | 640/8 | €240 | €487 | +€247 | +103% |
| Gross operating margin | 9900 | -€6,028 | €3,897 | +€9,925 | |
| Operating profit (loss) | 9901 | -€12,341 | -€997 | +€11,344 | +91.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,711 | €1,883 | +€172 | +10.1% |
| Recurring financial charges | 65 | €1,711 | €1,883 | +€172 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,052 | -€2,881 | +€11,171 | +79.5% |
| Profit (loss) for the period | 9904 | -€14,052 | -€2,881 | +€11,171 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,052 | -€2,881 | +€11,171 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.