Flyboy Films: 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.
Flyboy Films
Largest movements
- Financial fixed assets +€598,068
up €598,068 (+13.5%), from €4.4m to €5.0m
- Receivables within one year +€110,721
up €110,721 (+74.2%), from €149,179 to €259,900
of which Trade receivables: +€56,882
- Cash -€88,353
down €88,353 (-34.4%), from €256,818 to €168,465
mainly Investment in fixed assets (net) (-€598,068) and Trade debts (-€195,293)
- Debts after one year +€574,599
up €574,599 (+187.0%), from €307,333 to €881,933
- Reserves +€232,000
up €232,000 (+16.1%), from €1.4m to €1.7m
of which Distributable reserves: +€220,000
- Trade debts -€195,293
down €195,293 (-27.3%), from €714,172 to €518,879
- Current portion of long-term debt -€133,811
down €133,811 (-61.0%), from €219,212 to €85,401
- Gross operating margin +€294,283
up €294,283 (+96.5%), from €304,944 to €599,228
- Taxes +€58,941
new in 2026: €58,941
- Financial charges +€49,269
up €49,269 (+142.0%), from €34,703 to €83,972
- Financial income +€43,479
up €43,479 (+5291.2%), from €822 to €44,301
- Other operating charges +€6,599
up €6,599 (+34.1%), from €19,342 to €25,941
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,596,867 | €8,145,765 | +€548,898 | +7.2% |
| Fixed assets | 21/28 | €5,727,310 | €6,276,480 | +€549,170 | +9.6% |
| Tangible fixed assets | 22/27 | €1,303,569 | €1,254,671 | -€48,898 | -3.8% |
| Land and buildings | 22 | €1,265,345 | €1,224,154 | -€41,191 | -3.3% |
| Plant, machinery and equipment | 23 | €34,778 | €29,667 | -€5,111 | -14.7% |
| Furniture and vehicles | 24 | €3,446 | €851 | -€2,596 | -75.3% |
| Financial fixed assets | 28 | €4,423,741 | €5,021,809 | +€598,068 | +13.5% |
| Current assets | 29/58 | €1,869,557 | €1,869,284 | -€273 | 0.0% |
| Stocks and contracts in progress | 3 | €1,451,478 | €1,427,200 | -€24,278 | -1.7% |
| Stocks | 30/36 | €1,451,478 | €1,427,200 | -€24,278 | -1.7% |
| Amounts receivable within one year | 40/41 | €149,179 | €259,900 | +€110,721 | +74.2% |
| Trade receivables | 40 | €4,858 | €61,740 | +€56,882 | +1170.9% |
| Other amounts receivable | 41 | €144,321 | €198,160 | +€53,839 | +37.3% |
| Cash at bank and in hand | 54/58 | €256,818 | €168,465 | -€88,353 | -34.4% |
| Deferred charges and accrued income | 490/1 | €12,082 | €13,719 | +€1,638 | +13.6% |
| Total equity and liabilities | 10/49 | €7,596,867 | €8,145,765 | +€548,898 | +7.2% |
| Equity | 10/15 | €6,093,233 | €6,325,980 | +€232,747 | +3.8% |
| Contributions | 10/11 | €4,650,000 | €4,650,000 | = | 0.0% |
| Capital | 10 | €4,650,000 | €4,650,000 | = | 0.0% |
| Issued capital | 100 | €4,650,000 | €4,650,000 | = | 0.0% |
| Reserves | 13 | €1,439,300 | €1,671,300 | +€232,000 | +16.1% |
| Non-distributable reserves | 130/1 | €80,300 | €92,300 | +€12,000 | +14.9% |
| Legal reserve | 130 | €80,300 | €92,300 | +€12,000 | +14.9% |
| Distributable reserves | 133 | €1,359,000 | €1,579,000 | +€220,000 | +16.2% |
| Profit (loss) carried forward | 14 | €3,933 | €4,680 | +€747 | +19.0% |
| Amounts payable | 17/49 | €1,503,634 | €1,819,785 | +€316,151 | +21.0% |
| Amounts payable after more than one year | 17 | €307,333 | €881,933 | +€574,599 | +187.0% |
| Financial debts | 170/4 | €307,333 | €881,933 | +€574,599 | +187.0% |
| Amounts payable within one year | 42/48 | €1,181,448 | €926,176 | -€255,273 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €219,212 | €85,401 | -€133,811 | -61.0% |
| Trade debts | 44 | €714,172 | €518,879 | -€195,293 | -27.3% |
| Suppliers | 440/4 | €714,172 | €518,879 | -€195,293 | -27.3% |
| Advances received on contracts in progress | 46 | €42,906 | €59,342 | +€16,437 | +38.3% |
| Taxes, remuneration and social security | 45 | €205,159 | €262,554 | +€57,395 | +28.0% |
| Taxes | 450/3 | €165,957 | €227,445 | +€61,489 | +37.1% |
| Remuneration and social security | 454/9 | €39,202 | €35,109 | -€4,094 | -10.4% |
| Accrued charges and deferred income | 492/3 | €14,852 | €11,676 | -€3,176 | -21.4% |
| Remuneration, social security and pensions | 62 | €197,016 | €193,029 | -€3,987 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,603 | €48,898 | -€1,706 | -3.4% |
| Other operating charges | 640/8 | €19,342 | €25,941 | +€6,599 | +34.1% |
| Gross operating margin | 9900 | €304,944 | €599,228 | +€294,283 | +96.5% |
| Operating profit (loss) | 9901 | €37,984 | €331,360 | +€293,376 | +772.4% |
| Financial income | 75/76B | €822 | €44,301 | +€43,479 | +5291.2% |
| Recurring financial income | 75 | €822 | €44,301 | +€43,479 | +5291.2% |
| Financial charges | 65/66B | €34,703 | €83,972 | +€49,269 | +142.0% |
| Recurring financial charges | 65 | €34,703 | €83,972 | +€49,269 | +142.0% |
| Profit (loss) for the period before taxes | 9903 | €4,102 | €291,688 | +€287,586 | +7010.6% |
| Income taxes | 67/77 | - | €58,941 | +€58,941 | |
| Profit (loss) for the period | 9904 | €4,102 | €232,747 | +€228,645 | +5573.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,102 | €232,747 | +€228,645 | +5573.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.