LUCIFER FILMS: what changed
LUCIFER FILMS
Largest movements
- Receivables within one year -€42,343
down €42,343 (-98.8%), from €42,862 to €519
of which Trade receivables: -€39,488
- Cash -€2,259
down €2,259 (-60.1%), from €3,759 to €1,500
mainly Net result for the year (-€38,876) and Trade debts (-€25,637)
- Tangible fixed assets +€526
up €526 (+19.4%), from €2,710 to €3,236
of which Furniture and vehicles: +€790
- Profit (loss) carried forward -€38,876
down €38,876 (-123%), from -€31,654 to -€70,530
- Trade debts -€25,637
down €25,637 (-86.0%), from €29,795 to €4,158
- Short-term financial debts +€19,157
up €19,157, from €0 to €19,157
- Tax, wage and social debts -€12,176
down €12,176 (-82.7%), from €14,716 to €2,540
- Current portion of long-term debt +€10,000
new in 2025: €10,000
- Gross operating margin -€38,451
down €38,451, from €3,783 to -€34,667
- Financial charges -€1,096
down €1,096 (-53.4%), from €2,054 to €957
- Other operating charges +€811
up €811 (+74.3%), from €1,092 to €1,903
- Depreciation +€382
up €382 (+53.5%), from €715 to €1,097
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,912 | €6,834 | -€44,077 | -86.6% |
| Fixed assets | 21/28 | €4,290 | €4,816 | +€526 | +12.2% |
| Tangible fixed assets | 22/27 | €2,710 | €3,236 | +€526 | +19.4% |
| Plant, machinery and equipment | 23 | €933 | €669 | -€264 | -28.3% |
| Furniture and vehicles | 24 | €1,777 | €2,567 | +€790 | +44.4% |
| Financial fixed assets | 28 | €1,580 | €1,580 | = | 0.0% |
| Current assets | 29/58 | €46,621 | €2,018 | -€44,603 | -95.7% |
| Amounts receivable within one year | 40/41 | €42,862 | €519 | -€42,343 | -98.8% |
| Trade receivables | 40 | €39,908 | €420 | -€39,488 | -98.9% |
| Other amounts receivable | 41 | €2,954 | €99 | -€2,855 | -96.7% |
| Cash at bank and in hand | 54/58 | €3,759 | €1,500 | -€2,259 | -60.1% |
| Total equity and liabilities | 10/49 | €50,912 | €6,834 | -€44,077 | -86.6% |
| Equity | 10/15 | -€24,834 | -€63,710 | -€38,876 | -157% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,654 | -€70,530 | -€38,876 | -123% |
| Amounts payable | 17/49 | €75,746 | €70,544 | -€5,202 | -6.9% |
| Amounts payable within one year | 42/48 | €75,746 | €70,544 | -€5,202 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Financial debts | 43 | €0 | €19,157 | +€19,157 | |
| Credit institutions | 430/8 | €0 | €19,157 | +€19,157 | |
| Trade debts | 44 | €29,795 | €4,158 | -€25,637 | -86.0% |
| Suppliers | 440/4 | €29,795 | €4,158 | -€25,637 | -86.0% |
| Advances received on contracts in progress | 46 | - | €6,232 | +€6,232 | |
| Taxes, remuneration and social security | 45 | €14,716 | €2,540 | -€12,176 | -82.7% |
| Taxes | 450/3 | €14,716 | €2,540 | -€12,176 | -82.7% |
| Other amounts payable | 47/48 | €31,235 | €28,458 | -€2,777 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €1,097 | +€382 | +53.5% |
| Other operating charges | 640/8 | €1,092 | €1,903 | +€811 | +74.3% |
| Gross operating margin | 9900 | €3,783 | -€34,667 | -€38,451 | |
| Operating profit (loss) | 9901 | €1,977 | -€37,667 | -€39,644 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,054 | €957 | -€1,096 | -53.4% |
| Recurring financial charges | 65 | €2,054 | €957 | -€1,096 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | -€77 | -€38,624 | -€38,548 | -50,369% |
| Income taxes | 67/77 | - | €252 | +€252 | |
| Profit (loss) for the period | 9904 | -€77 | -€38,876 | -€38,799 | -50,698% |
| Profit (loss) for the period to be appropriated | 9905 | -€77 | -€38,876 | -€38,799 | -50,698% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.