Nectar Films: what changed
Two fiscal 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.
Nectar Films
Largest movements
- Receivables within one year -€9,789
down €9,789 (-65.3%), from €14,981 to €5,192
- Cash -€8,438
down €8,438 (-75.5%), from €11,179 to €2,741
mainly Other debts (-€5,748) and Trade debts (-€5,223)
- Deferred charges and accrued income +€2,345
new in 2025: €2,345
- Tangible fixed assets -€559
no longer reported in 2025 (was €559)
- Other debts -€5,748
no longer reported in 2025 (was €5,748)
- Trade debts -€5,223
down €5,223 (-92.2%), from €5,665 to €442
- Profit (loss) carried forward -€5,076
down €5,076, from €4,117 to -€959
- Tax, wage and social debts -€2,416
down €2,416 (-74.2%), from €3,258 to €841
- Accrued charges and deferred income +€2,023
new in 2025: €2,023
- Turnover -€27,894
down €27,894 (-47.3%), from €58,986 to €31,092
- Gross operating margin -€14,908
down €14,908, from €12,524 to -€2,385
- Purchases and services -€12,985
down €12,985 (-27.9%), from €46,462 to €33,477
- Depreciation -€2,516
down €2,516 (-81.8%), from €3,075 to €559
- Taxes -€1,916
no longer reported in 2025 (was €1,916)
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,847 | €10,406 | -€16,441 | -61.2% |
| Fixed assets | 21/28 | €687 | €128 | -€559 | -81.4% |
| Tangible fixed assets | 22/27 | €559 | - | -€559 | |
| Plant, machinery and equipment | 23 | €559 | - | -€559 | |
| Financial fixed assets | 28 | €128 | €128 | = | 0.0% |
| Current assets | 29/58 | €26,161 | €10,279 | -€15,882 | -60.7% |
| Amounts receivable within one year | 40/41 | €14,981 | €5,192 | -€9,789 | -65.3% |
| Trade receivables | 40 | €14,981 | €5,192 | -€9,789 | -65.3% |
| Cash at bank and in hand | 54/58 | €11,179 | €2,741 | -€8,438 | -75.5% |
| Deferred charges and accrued income | 490/1 | - | €2,345 | +€2,345 | |
| Total equity and liabilities | 10/49 | €26,847 | €10,406 | -€16,441 | -61.2% |
| Equity | 10/15 | €12,176 | €7,100 | -€5,076 | -41.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,117 | -€959 | -€5,076 | |
| Amounts payable | 17/49 | €14,671 | €3,306 | -€11,365 | -77.5% |
| Amounts payable within one year | 42/48 | €14,671 | €1,283 | -€13,388 | -91.3% |
| Trade debts | 44 | €5,665 | €442 | -€5,223 | -92.2% |
| Suppliers | 440/4 | €5,665 | €442 | -€5,223 | -92.2% |
| Taxes, remuneration and social security | 45 | €3,258 | €841 | -€2,416 | -74.2% |
| Taxes | 450/3 | €3,258 | €841 | -€2,416 | -74.2% |
| Other amounts payable | 47/48 | €5,748 | - | -€5,748 | |
| Accrued charges and deferred income | 492/3 | - | €2,023 | +€2,023 | |
| Turnover | 70 | €58,986 | €31,092 | -€27,894 | -47.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,462 | €33,477 | -€12,985 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,075 | €559 | -€2,516 | -81.8% |
| Other operating charges | 640/8 | €1,534 | €1,558 | +€24 | +1.6% |
| Gross operating margin | 9900 | €12,524 | -€2,385 | -€14,908 | |
| Operating profit (loss) | 9901 | €7,915 | -€4,502 | -€12,417 | |
| Financial charges | 65/66B | €572 | €574 | +€3 | +0.5% |
| Recurring financial charges | 65 | €572 | €574 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €7,344 | -€5,076 | -€12,420 | |
| Income taxes | 67/77 | €1,916 | - | -€1,916 | |
| Profit (loss) for the period | 9904 | €5,428 | -€5,076 | -€10,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,428 | -€5,076 | -€10,504 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.