IREZUMI 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.
IREZUMI FILMS
Largest movements
- Receivables within one year +€825
up €825 (+96.6%), from €854 to €1,679
of which Other amounts receivable: +€603
- Cash -€515
down €515 (-18.9%), from €2,727 to €2,212
mainly Receivables within one year (-€825) and Stocks and contracts (-€173)
- Tangible fixed assets -€230
down €230 (-48.8%), from €471 to €241
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,473
down €2,473 (-75.9%), from €3,259 to €786
- Other operating charges +€37
up €37 (+10.6%), from €348 to €385
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,414 | €20,667 | +€253 | +1.2% |
| Fixed assets | 21/28 | €471 | €241 | -€230 | -48.8% |
| Tangible fixed assets | 22/27 | €471 | €241 | -€230 | -48.8% |
| Plant, machinery and equipment | 23 | €471 | €241 | -€230 | -48.8% |
| Current assets | 29/58 | €19,943 | €20,426 | +€483 | +2.4% |
| Stocks and contracts in progress | 3 | €16,362 | €16,535 | +€173 | +1.1% |
| Stocks | 30/36 | €16,362 | €16,535 | +€173 | +1.1% |
| Amounts receivable within one year | 40/41 | €854 | €1,679 | +€825 | +96.6% |
| Trade receivables | 40 | €204 | €426 | +€222 | +108.8% |
| Other amounts receivable | 41 | €650 | €1,253 | +€603 | +92.8% |
| Cash at bank and in hand | 54/58 | €2,727 | €2,212 | -€515 | -18.9% |
| Total equity and liabilities | 10/49 | €20,414 | €20,667 | +€253 | +1.2% |
| Equity | 10/15 | €12,179 | €12,310 | +€131 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,979 | €6,110 | +€131 | +2.2% |
| Non-distributable reserves | 130/1 | €611 | €617 | +€6 | +1.0% |
| Legal reserve | 130 | €611 | €617 | +€6 | +1.0% |
| Distributable reserves | 133 | €5,368 | €5,493 | +€125 | +2.3% |
| Amounts payable | 17/49 | €8,235 | €8,357 | +€122 | +1.5% |
| Amounts payable within one year | 42/48 | €8,235 | €8,357 | +€122 | +1.5% |
| Other amounts payable | 47/48 | €8,235 | €8,357 | +€122 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €230 | +€4 | +1.8% |
| Other operating charges | 640/8 | €348 | €385 | +€37 | +10.6% |
| Gross operating margin | 9900 | €3,259 | €786 | -€2,473 | -75.9% |
| Operating profit (loss) | 9901 | €2,685 | €171 | -€2,514 | -93.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €39 | €39 | = | 0.0% |
| Recurring financial charges | 65 | €39 | €39 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,647 | €132 | -€2,515 | -95.0% |
| Profit (loss) for the period | 9904 | €2,647 | €132 | -€2,515 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,647 | €132 | -€2,515 | -95.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.