MAINFRAME: 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
MAINFRAME
NACE 59.120, Post-production of films, video and television programmes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,605
2024 · €25,470+€22,135
Equity
€146,526
2024 · €98,921+€47,605
Cash
€25
2024 · -+€25
Balance sheet total
€731,634
2024 · €763,490-€31,856
Largest movements
Assets
- Tangible fixed assets -€40,601
down €40,601 (-8.1%), from €504,065 to €463,464
of which Plant, machinery and equipment: -€27,088
Equity and liabilities
- Trade debts -€74,881
down €74,881 (-23.1%), from €323,477 to €248,595
- Profit (loss) carried forward +€47,605
up €47,605 (+79.3%), from €60,008 to €107,613
- Debts after one year -€42,068
down €42,068 (-17.5%), from €240,611 to €198,544
- Tax, wage and social debts +€32,462
new in 2025: €32,462
Income statement
- Gross operating margin +€44,475
up €44,475 (+55.5%), from €80,190 to €124,665
- Taxes +€19,266
new in 2025: €19,266
- Financial income -€9,501
down €9,501 (-79.1%), from €12,011 to €2,509
- Financial charges -€6,092
down €6,092 (-28.5%), from €21,357 to €15,265
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
€25,470
Gross operating margin
+€44,475
Staff costs
-€215
Depreciation
+€1,098
Other operating charges
+€28
Other operating items
-€576
Financial income
-€9,501
Financial charges
+€6,092
Taxes
-€19,266
Result 2025
€47,605
raises the resultlowers the resultnot broken down further in the accounts
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
+€39,918
Investment
-€7,216
Financing
-€32,677
Cash 2024
€0
From operations (derived)
+€39,918
Net result for the year
+€47,605
Depreciation
+€41,863
Receivables within one year
-€3,129
Deferred charges and accrued income
+€364
Trade debts
-€74,881
Tax, wage and social debts
+€32,462
Other debts
-€4,365
Investment (derived)
-€7,216
Investment in fixed assets (net)
-€7,216
Financing
-€32,677
Debts after one year
-€42,068
Current portion of long-term debt
+€6,758
Short-term financial debts
+€2,633
Cash 2025
€25
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €763,490 | €731,634 | -€31,856 | -4.2% |
| Fixed assets | 21/28 | €570,312 | €535,665 | -€34,647 | -6.1% |
| Intangible fixed assets | 21 | €4,467 | €3,205 | -€1,262 | -28.3% |
| Tangible fixed assets | 22/27 | €504,065 | €463,464 | -€40,601 | -8.1% |
| Land and buildings | 22 | €425,295 | €413,695 | -€11,600 | -2.7% |
| Plant, machinery and equipment | 23 | €72,384 | €45,296 | -€27,088 | -37.4% |
| Furniture and vehicles | 24 | €6,385 | €4,473 | -€1,912 | -30.0% |
| Financial fixed assets | 28 | €61,780 | €68,996 | +€7,216 | +11.7% |
| Current assets | 29/58 | €193,179 | €195,969 | +€2,790 | +1.4% |
| Amounts receivable within one year | 40/41 | €191,620 | €194,749 | +€3,129 | +1.6% |
| Trade receivables | 40 | €149,511 | €154,707 | +€5,196 | +3.5% |
| Other amounts receivable | 41 | €42,109 | €40,042 | -€2,067 | -4.9% |
| Cash at bank and in hand | 54/58 | - | €25 | +€25 | |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,195 | -€364 | -23.3% |
| Total equity and liabilities | 10/49 | €763,490 | €731,634 | -€31,856 | -4.2% |
| Equity | 10/15 | €98,921 | €146,526 | +€47,605 | +48.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,713 | €32,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €386 | €386 | = | 0.0% |
| Reserves not available under the articles | 1311 | €386 | €386 | = | 0.0% |
| Distributable reserves | 133 | €32,327 | €32,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,008 | €107,613 | +€47,605 | +79.3% |
| Amounts payable | 17/49 | €664,569 | €585,108 | -€79,461 | -12.0% |
| Amounts payable after more than one year | 17 | €240,611 | €198,544 | -€42,068 | -17.5% |
| Financial debts | 170/4 | €240,611 | €198,544 | -€42,068 | -17.5% |
| Amounts payable within one year | 42/48 | €423,958 | €386,564 | -€37,393 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €22,503 | €29,260 | +€6,758 | +30.0% |
| Financial debts | 43 | €49,131 | €51,764 | +€2,633 | +5.4% |
| Credit institutions | 430/8 | €49,131 | €51,764 | +€2,633 | +5.4% |
| Trade debts | 44 | €323,477 | €248,595 | -€74,881 | -23.1% |
| Suppliers | 440/4 | €323,477 | €248,595 | -€74,881 | -23.1% |
| Advances received on contracts in progress | 46 | €21,876 | €21,876 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €32,462 | +€32,462 | |
| Taxes | 450/3 | - | €32,462 | +€32,462 | |
| Other amounts payable | 47/48 | €6,971 | €2,606 | -€4,365 | -62.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €215 | +€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,961 | €41,863 | -€1,098 | -2.6% |
| Other operating charges | 640/8 | €2,412 | €2,384 | -€28 | -1.2% |
| Non-recurring operating charges | 66A | - | €576 | +€576 | |
| Gross operating margin | 9900 | €80,190 | €124,665 | +€44,475 | +55.5% |
| Operating profit (loss) | 9901 | €34,817 | €79,627 | +€44,810 | +129% |
| Financial income | 75/76B | €12,011 | €2,509 | -€9,501 | -79.1% |
| Recurring financial income | 75 | €12,011 | €2,509 | -€9,501 | -79.1% |
| Financial charges | 65/66B | €21,357 | €15,265 | -€6,092 | -28.5% |
| Recurring financial charges | 65 | €21,357 | €15,265 | -€6,092 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €25,470 | €66,871 | +€41,401 | +163% |
| Income taxes | 67/77 | - | €19,266 | +€19,266 | |
| Profit (loss) for the period | 9904 | €25,470 | €47,605 | +€22,135 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,470 | €47,605 | +€22,135 | +86.9% |
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 14 October 2026 via checked.be.