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Frequency in Motion: 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.

What changed

Frequency in Motion

BE 0846.643.714
NACE 59.111, Production of cinema films
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€1,714
2023 · €401-€2,115
Equity
-€3,181
2023 · -€1,467-€1,714
Cash
€1,065
2023 · €1,086-€20
Balance sheet total
€1,177
2023 · €1,621-€444

Largest movements

2023 to 2024
Assets
  • Intangible fixed assets -€535

    down €535 (-100%), from €535 to €0

  • Receivables within one year +€112

    new in 2024: €112

  • Cash -€20

    down €20 (-1.9%), from €1,086 to €1,065

    mainly Net result for the year (-€1,714) and Receivables within one year (-€112)

Equity and liabilities
  • Reserves -€29,317

    down €29,317 (-94.0%), from €31,177 to €1,860

    of which Distributable reserves: -€29,317

  • Profit (loss) carried forward +€27,603

    up €27,603 (+71.1%), from -€38,844 to -€11,241

  • Trade debts +€1,270

    new in 2024: €1,270

Income statement
  • Gross operating margin -€2,159

    down €2,159, from €1,000 to -€1,159

  • Depreciation -€535

    no longer reported in 2024 (was €535)

  • Financial charges -€44

    down €44 (-68.3%), from €64 to €20

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €401
Gross operating margin -€2,159
Depreciation +€535
Other operating items -€535
Financial charges +€44
Result 2024 -€1,714
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€556
Investment +€535
Financing €0
Cash 2023 €1,086
Net result for the year -€1,714
Receivables within one year -€112
Trade debts +€1,270
Investment in fixed assets (net) +€535
Cash 2024 €1,065
brings cash intakes cash out
Every line side by side 29 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,621 €1,177 -€444 -27.4%
Fixed assets 21/28 €535 €0 -€535 -100%
Intangible fixed assets 21 €535 €0 -€535 -100%
Current assets 29/58 €1,086 €1,177 +€91 +8.4%
Amounts receivable within one year 40/41 - €112 +€112
Other amounts receivable 41 - €112 +€112
Cash at bank and in hand 54/58 €1,086 €1,065 -€20 -1.9%
Total equity and liabilities 10/49 €1,621 €1,177 -€444 -27.4%
Equity 10/15 -€1,467 -€3,181 -€1,714 -117%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €31,177 €1,860 -€29,317 -94.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €29,317 €0 -€29,317 -100%
Profit (loss) carried forward 14 -€38,844 -€11,241 +€27,603 +71.1%
Amounts payable 17/49 €3,088 €4,358 +€1,270 +41.1%
Amounts payable within one year 42/48 €3,088 €4,358 +€1,270 +41.1%
Trade debts 44 - €1,270 +€1,270
Suppliers 440/4 - €1,270 +€1,270
Other amounts payable 47/48 €3,088 €3,088 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €535 - -€535
Non-recurring operating charges 66A - €535 +€535
Gross operating margin 9900 €1,000 -€1,159 -€2,159
Operating profit (loss) 9901 €465 -€1,694 -€2,159
Financial charges 65/66B €64 €20 -€44 -68.3%
Recurring financial charges 65 €64 €20 -€44 -68.3%
Profit (loss) for the period before taxes 9903 €401 -€1,714 -€2,115
Profit (loss) for the period 9904 €401 -€1,714 -€2,115
Profit (loss) for the period to be appropriated 9905 €401 -€1,714 -€2,115

Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.