FOBIC 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.
FOBIC FILMS
Largest movements
- Intangible fixed assets -€2.3m
down €2.3m (-56.5%), from €4.1m to €1.8m
- Receivables within one year -€451,609
down €451,609 (-88.7%), from €509,410 to €57,801
of which Trade receivables: -€241,898
- Advances received -€1.9m
down €1.9m (-92.4%), from €2.1m to €157,500
- Trade debts -€526,802
down €526,802 (-84.1%), from €626,716 to €99,914
- Other debts -€443,226
down €443,226 (-97.8%), from €453,316 to €10,090
- Short-term financial debts -€339,833
down €339,833 (-77.3%), from €439,833 to €100,000
- Debts after one year +€216,032
up €216,032 (+62.8%), from €344,000 to €560,032
- Gross operating margin +€1.7m
up €1.7m (+113%), from €1.5m to €3.3m
- Depreciation +€1.6m
up €1.6m (+124%), from €1.3m to €2.9m
- Financial charges -€72,231
down €72,231 (-48.0%), from €150,464 to €78,233
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 | €4,697,897 | €1,902,883 | -€2.8m | -59.5% |
| Fixed assets | 21/28 | €4,106,864 | €1,792,310 | -€2.3m | -56.4% |
| Intangible fixed assets | 21 | €4,091,443 | €1,779,246 | -€2.3m | -56.5% |
| Tangible fixed assets | 22/27 | €15,421 | €13,004 | -€2,417 | -15.7% |
| Other tangible fixed assets | 26 | €15,421 | €13,004 | -€2,417 | -15.7% |
| Financial fixed assets | 28 | - | €60 | +€60 | |
| Current assets | 29/58 | €591,033 | €110,573 | -€480,460 | -81.3% |
| Amounts receivable within one year | 40/41 | €509,410 | €57,801 | -€451,609 | -88.7% |
| Trade receivables | 40 | €282,998 | €41,100 | -€241,898 | -85.5% |
| Other amounts receivable | 41 | €226,412 | €16,701 | -€209,711 | -92.6% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €81,623 | €47,772 | -€33,851 | -41.5% |
| Total equity and liabilities | 10/49 | €4,697,897 | €1,902,883 | -€2.8m | -59.5% |
| Equity | 10/15 | €750,352 | €943,850 | +€193,498 | +25.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €729,892 | €849,993 | +€120,101 | +16.5% |
| Distributable reserves | 133 | €729,892 | €849,993 | +€120,101 | +16.5% |
| Profit (loss) carried forward | 14 | - | €73,397 | +€73,397 | |
| Amounts payable | 17/49 | €3,947,545 | €959,033 | -€3.0m | -75.7% |
| Amounts payable after more than one year | 17 | €344,000 | €560,032 | +€216,032 | +62.8% |
| Financial debts | 170/4 | €344,000 | €560,032 | +€216,032 | +62.8% |
| Amounts payable within one year | 42/48 | €3,603,545 | €399,001 | -€3.2m | -88.9% |
| Current portion of amounts payable after more than one year | 42 | €8,679 | €31,497 | +€22,818 | +263% |
| Financial debts | 43 | €439,833 | €100,000 | -€339,833 | -77.3% |
| Credit institutions | 430/8 | €439,833 | €100,000 | -€339,833 | -77.3% |
| Trade debts | 44 | €626,716 | €99,914 | -€526,802 | -84.1% |
| Suppliers | 440/4 | €626,716 | €99,914 | -€526,802 | -84.1% |
| Advances received on contracts in progress | 46 | €2,073,841 | €157,500 | -€1.9m | -92.4% |
| Taxes, remuneration and social security | 45 | €1,160 | - | -€1,160 | |
| Taxes | 450/3 | €1,160 | - | -€1,160 | |
| Other amounts payable | 47/48 | €453,316 | €10,090 | -€443,226 | -97.8% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303,263 | €2,919,387 | +€1.6m | +124% |
| Other operating charges | 640/8 | €1,152 | €766 | -€386 | -33.5% |
| Non-recurring operating charges | 66A | - | €77,420 | +€77,420 | |
| Gross operating margin | 9900 | €1,537,348 | €3,281,271 | +€1.7m | +113% |
| Operating profit (loss) | 9901 | €232,901 | €283,698 | +€50,797 | +21.8% |
| Financial income | 75/76B | €33 | €42 | +€9 | +27.5% |
| Recurring financial income | 75 | €33 | €42 | +€9 | +27.5% |
| Financial charges | 65/66B | €150,464 | €78,233 | -€72,231 | -48.0% |
| Recurring financial charges | 65 | €150,464 | €78,233 | -€72,231 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €82,470 | €205,508 | +€123,038 | +149% |
| Income taxes | 67/77 | €7,497 | €12,010 | +€4,513 | +60.2% |
| Profit (loss) for the period | 9904 | €74,973 | €193,498 | +€118,525 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €74,973 | €193,498 | +€118,525 | +158% |
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 1 November 2026 via checked.be.