I MADE THAT !: 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
I MADE THAT !
NACE 59.111, Production of cinema films
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€85,549
2024 · -€88,915+€3,366
Equity
€397,501
2024 · €483,049-€85,549
Cash
€13,176
2024 · €57,995-€44,819
Balance sheet total
€1.5m
2024 · €1.4m+€145,046
Largest movements
Assets
- Tangible fixed assets +€180,328
up €180,328 (+13.8%), from €1.3m to €1.5m
of which Land and buildings: +€226,014
- Cash -€44,819
down €44,819 (-77.3%), from €57,995 to €13,176
mainly Investment in fixed assets (net) (-€280,534) and Net result for the year (-€85,549)
Equity and liabilities
- Debts after one year +€192,513
up €192,513 (+48.4%), from €397,466 to €589,979
of which Financial debts: +€192,513
- Profit (loss) carried forward -€75,196
down €75,196 (-11.6%), from -€649,744 to -€724,941
- Other debts +€35,885
up €35,885 (+8.5%), from €423,075 to €458,961
Income statement
- Other operating charges -€3,973
down €3,973 (-15.1%), from €26,331 to €22,358
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.
Result 2024
-€88,915
Gross operating margin
-€389
Staff costs
+€8
Depreciation
+€390
Other operating charges
+€3,973
Financial income
-€351
Financial charges
-€317
Taxes
+€54
Result 2025
-€85,549
raises the resultlowers the result
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.
From operations
+€42,103
Investment
-€280,534
Financing
+€193,612
Cash 2024
€57,995
From operations (derived)
+€42,103
Net result for the year
-€85,549
Depreciation
+€100,206
Receivables within one year
-€9,538
Provisions
-€4,872
Trade debts
+€1,289
Tax, wage and social debts
-€3,118
Other debts
+€35,885
Accrued charges and deferred income
+€7,799
Investment (derived)
-€280,534
Investment in fixed assets (net)
-€280,534
Financing
+€193,612
Debts after one year
+€192,513
Current portion of long-term debt
+€1,305
Short-term financial debts
-€206
Cash 2025
€13,176
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,387,524 | €1,532,571 | +€145,046 | +10.5% |
| Fixed assets | 21/28 | €1,308,120 | €1,488,448 | +€180,328 | +13.8% |
| Tangible fixed assets | 22/27 | €1,308,120 | €1,488,448 | +€180,328 | +13.8% |
| Land and buildings | 22 | €810,167 | €1,036,181 | +€226,014 | +27.9% |
| Plant, machinery and equipment | 23 | €5,756 | €4,849 | -€907 | -15.8% |
| Furniture and vehicles | 24 | €46,915 | €34,136 | -€12,779 | -27.2% |
| Leasing and similar rights | 25 | €445,282 | €413,282 | -€32,000 | -7.2% |
| Current assets | 29/58 | €79,404 | €44,123 | -€35,282 | -44.4% |
| Amounts receivable within one year | 40/41 | €775 | €10,312 | +€9,538 | +1,231% |
| Trade receivables | 40 | €0 | €10,312 | +€10,312 | |
| Other amounts receivable | 41 | €775 | €0 | -€775 | -100% |
| Current investments | 50/53 | €20,635 | €20,635 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,995 | €13,176 | -€44,819 | -77.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,387,524 | €1,532,571 | +€145,046 | +10.5% |
| Equity | 10/15 | €483,049 | €397,501 | -€85,549 | -17.7% |
| Contributions | 10/11 | €269,500 | €269,500 | = | 0.0% |
| Revaluation surpluses | 12 | €734,391 | €734,391 | = | 0.0% |
| Reserves | 13 | €128,902 | €118,550 | -€10,352 | -8.0% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,766 | €51,413 | -€10,352 | -16.8% |
| Distributable reserves | 133 | €63,417 | €63,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€649,744 | -€724,941 | -€75,196 | -11.6% |
| Provisions and deferred taxes | 16 | €17,747 | €12,876 | -€4,872 | -27.5% |
| Deferred taxes | 168 | €17,747 | €12,876 | -€4,872 | -27.5% |
| Amounts payable | 17/49 | €886,728 | €1,122,195 | +€235,467 | +26.6% |
| Amounts payable after more than one year | 17 | €397,466 | €589,979 | +€192,513 | +48.4% |
| Financial debts | 170/4 | €382,444 | €574,957 | +€192,513 | +50.3% |
| Other amounts payable | 178/9 | €15,022 | €15,022 | = | 0.0% |
| Amounts payable within one year | 42/48 | €489,262 | €524,417 | +€35,155 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €42,579 | €43,885 | +€1,305 | +3.1% |
| Financial debts | 43 | €206 | €0 | -€206 | -100% |
| Credit institutions | 430/8 | €206 | €0 | -€206 | -100% |
| Trade debts | 44 | €12,556 | €13,845 | +€1,289 | +10.3% |
| Suppliers | 440/4 | €12,556 | €13,845 | +€1,289 | +10.3% |
| Taxes, remuneration and social security | 45 | €10,846 | €7,727 | -€3,118 | -28.8% |
| Taxes | 450/3 | €10,846 | €7,727 | -€3,118 | -28.8% |
| Other amounts payable | 47/48 | €423,075 | €458,961 | +€35,885 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €7,799 | +€7,799 | |
| Remuneration, social security and pensions | 62 | €8 | €0 | -€8 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,595 | €100,206 | -€390 | -0.4% |
| Other operating charges | 640/8 | €26,331 | €22,358 | -€3,973 | -15.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €45,682 | €45,293 | -€389 | -0.9% |
| Operating profit (loss) | 9901 | -€81,251 | -€77,270 | +€3,981 | +4.9% |
| Financial income | 75/76B | €814 | €462 | -€351 | -43.2% |
| Recurring financial income | 75 | €814 | €462 | -€351 | -43.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €13,157 | €13,473 | +€317 | +2.4% |
| Recurring financial charges | 65 | €13,157 | €13,473 | +€317 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€93,594 | -€90,282 | +€3,313 | +3.5% |
| Transfer from deferred taxes | 780 | €4,872 | €4,872 | = | 0.0% |
| Income taxes | 67/77 | €192 | €139 | -€54 | -27.9% |
| Profit (loss) for the period | 9904 | -€88,915 | -€85,549 | +€3,366 | +3.8% |
| Transfer from tax-exempt reserves | 789 | €10,352 | €10,352 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,563 | -€75,196 | +€3,366 | +4.3% |
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 21 October 2026 via checked.be.