FRANKY DERMAUT: what changed
What changed
FRANKY DERMAUT
NACE 59.120, Post-production of films, video and television programmes
filed annual accounts (NBB)
Net result for the year
€19,179
2024 · €31,567-€12,387
Equity
€209,653
2024 · €355,094-€145,441
Cash
€65,039
2024 · €54,062+€10,977
Balance sheet total
€227,986
2024 · €376,782-€148,796
Largest movements
Assets
- Receivables after one year -€155,885
down €155,885 (-86.6%), from €180,000 to €24,115
- Cash +€10,977
up €10,977 (+20.3%), from €54,062 to €65,039
mainly Receivables after one year (+€155,885) and Net result for the year (+€19,179)
- Receivables within one year -€6,283
down €6,283 (-5.3%), from €117,954 to €111,671
of which Trade receivables: -€20,007
Equity and liabilities
- Reserves -€145,441
down €145,441 (-59.1%), from €246,126 to €100,685
of which Distributable reserves: -€145,441
- Trade debts -€4,098
down €4,098 (-54.7%), from €7,494 to €3,396
Income statement
- Gross operating margin -€14,124
down €14,124 (-34.5%), from €40,982 to €26,859
- Taxes -€3,806
down €3,806 (-31.1%), from €12,225 to €8,419
- Other operating charges +€1,776
up €1,776 (+91.2%), from €1,947 to €3,723
- Financial income +€1,068
up €1,068 (+16.3%), from €6,544 to €7,612
- Write-downs +€1,006
new in 2025: €1,006
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€31,567
Gross operating margin
-€14,124
Depreciation
-€531
Write-downs
-€1,006
Other operating charges
-€1,776
Financial income
+€1,068
Financial charges
+€175
Taxes
+€3,806
Result 2025
€19,179
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€177,199
Investment
-€1,591
Financing
-€164,631
Cash 2024
€54,062
From operations (derived)
+€177,199
Net result for the year
+€19,179
Depreciation
+€1,333
Receivables after one year
+€155,885
Receivables within one year
+€6,283
Deferred charges and accrued income
-€2,138
Trade debts
-€4,098
Tax, wage and social debts
+€754
Investment (derived)
-€1,591
Investment in fixed assets (net)
-€1,591
Financing
-€164,631
Short-term financial debts
-€11
Contributions, distributions and other
-€164,621
Cash 2025
€65,039
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,782 | €227,986 | -€148,796 | -39.5% |
| Fixed assets | 21/28 | €24,574 | €24,832 | +€257 | +1.0% |
| Tangible fixed assets | 22/27 | €23,574 | €23,832 | +€257 | +1.1% |
| Land and buildings | 22 | €20,260 | €20,182 | -€77 | -0.4% |
| Plant, machinery and equipment | 23 | €3,072 | €3,562 | +€490 | +15.9% |
| Furniture and vehicles | 24 | €243 | €88 | -€155 | -63.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €352,208 | €203,154 | -€149,053 | -42.3% |
| Amounts receivable after more than one year | 29 | €180,000 | €24,115 | -€155,885 | -86.6% |
| Other amounts receivable | 291 | €180,000 | €24,115 | -€155,885 | -86.6% |
| Amounts receivable within one year | 40/41 | €117,954 | €111,671 | -€6,283 | -5.3% |
| Trade receivables | 40 | €54,761 | €34,755 | -€20,007 | -36.5% |
| Other amounts receivable | 41 | €63,193 | €76,916 | +€13,724 | +21.7% |
| Cash at bank and in hand | 54/58 | €54,062 | €65,039 | +€10,977 | +20.3% |
| Deferred charges and accrued income | 490/1 | €192 | €2,329 | +€2,138 | +1,116% |
| Total equity and liabilities | 10/49 | €376,782 | €227,986 | -€148,796 | -39.5% |
| Equity | 10/15 | €355,094 | €209,653 | -€145,441 | -41.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €246,126 | €100,685 | -€145,441 | -59.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €246,126 | €100,685 | -€145,441 | -59.1% |
| Profit (loss) carried forward | 14 | €86,968 | €86,968 | = | 0.0% |
| Amounts payable | 17/49 | €21,688 | €18,333 | -€3,355 | -15.5% |
| Amounts payable within one year | 42/48 | €21,688 | €18,333 | -€3,355 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,222 | €4,212 | -€11 | -0.3% |
| Credit institutions | 430/8 | €4,222 | €4,212 | -€11 | -0.3% |
| Trade debts | 44 | €7,494 | €3,396 | -€4,098 | -54.7% |
| Suppliers | 440/4 | €7,494 | €3,396 | -€4,098 | -54.7% |
| Taxes, remuneration and social security | 45 | €9,972 | €10,726 | +€754 | +7.6% |
| Taxes | 450/3 | €8,988 | €10,726 | +€1,737 | +19.3% |
| Remuneration and social security | 454/9 | €983 | €0 | -€983 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €1,333 | +€531 | +66.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,006 | +€1,006 | |
| Other operating charges | 640/8 | €1,947 | €3,723 | +€1,776 | +91.2% |
| Gross operating margin | 9900 | €40,982 | €26,859 | -€14,124 | -34.5% |
| Operating profit (loss) | 9901 | €38,233 | €20,796 | -€17,436 | -45.6% |
| Financial income | 75/76B | €6,544 | €7,612 | +€1,068 | +16.3% |
| Recurring financial income | 75 | €6,544 | €7,612 | +€1,068 | +16.3% |
| Financial charges | 65/66B | €985 | €810 | -€175 | -17.8% |
| Recurring financial charges | 65 | €985 | €810 | -€175 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €43,792 | €27,598 | -€16,193 | -37.0% |
| Income taxes | 67/77 | €12,225 | €8,419 | -€3,806 | -31.1% |
| Profit (loss) for the period | 9904 | €31,567 | €19,179 | -€12,387 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,567 | €19,179 | -€12,387 | -39.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.