NEW FRONTIER 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.
NEW FRONTIER FILMS
Largest movements
- Cash +€88,588
up €88,588 (+213%), from €41,567 to €130,155
mainly Receivables within one year (+€46,566) and Investment in fixed assets (net) (+€40,188)
- Intangible fixed assets -€60,000
down €60,000 (-64.3%), from €93,309 to €33,309
- Receivables within one year -€46,566
down €46,566 (-86.3%), from €53,971 to €7,405
of which Other amounts receivable: -€33,929
- Financial fixed assets +€17,814
up €17,814 (+594%), from €2,999 to €20,813
- Deferred charges and accrued income -€11,659
no longer reported in 2025 (was €11,659)
- Debts after one year -€31,482
down €31,482 (-12.0%), from €262,087 to €230,605
- Profit (loss) carried forward +€8,486
up €8,486, from -€3,835 to €4,651
- Trade debts +€4,440
new in 2025: €4,440
- Tax, wage and social debts +€4,309
up €4,309 (+265%), from €1,626 to €5,935
- Gross operating margin +€11,906
up €11,906 (+497%), from €2,395 to €14,301
- Depreciation +€2,172
up €2,172 (+96.5%), from €2,250 to €4,422
- Financial charges +€275
up €275 (+190%), from €145 to €420
- Financial income -€223
no longer reported in 2025 (was €223)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,928 | €273,681 | -€14,247 | -4.9% |
| Fixed assets | 21/28 | €100,731 | €56,121 | -€44,610 | -44.3% |
| Intangible fixed assets | 21 | €93,309 | €33,309 | -€60,000 | -64.3% |
| Tangible fixed assets | 22/27 | €4,423 | €1,999 | -€2,424 | -54.8% |
| Furniture and vehicles | 24 | €4,423 | €1,999 | -€2,424 | -54.8% |
| Financial fixed assets | 28 | €2,999 | €20,813 | +€17,814 | +594% |
| Current assets | 29/58 | €187,197 | €217,560 | +€30,363 | +16.2% |
| Amounts receivable within one year | 40/41 | €53,971 | €7,405 | -€46,566 | -86.3% |
| Trade receivables | 40 | €20,042 | €7,405 | -€12,637 | -63.1% |
| Other amounts receivable | 41 | €33,929 | - | -€33,929 | |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,567 | €130,155 | +€88,588 | +213% |
| Deferred charges and accrued income | 490/1 | €11,659 | - | -€11,659 | |
| Total equity and liabilities | 10/49 | €287,928 | €273,681 | -€14,247 | -4.9% |
| Equity | 10/15 | €24,215 | €32,701 | +€8,486 | +35.0% |
| Contributions | 10/11 | €28,050 | €28,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,835 | €4,651 | +€8,486 | |
| Amounts payable | 17/49 | €263,713 | €240,980 | -€22,733 | -8.6% |
| Amounts payable after more than one year | 17 | €262,087 | €230,605 | -€31,482 | -12.0% |
| Other amounts payable | 178/9 | €262,087 | €230,605 | -€31,482 | -12.0% |
| Amounts payable within one year | 42/48 | €1,626 | €10,375 | +€8,749 | +538% |
| Trade debts | 44 | - | €4,440 | +€4,440 | |
| Suppliers | 440/4 | - | €4,440 | +€4,440 | |
| Taxes, remuneration and social security | 45 | €1,626 | €5,935 | +€4,309 | +265% |
| Taxes | 450/3 | €1,626 | €5,935 | +€4,309 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,250 | €4,422 | +€2,172 | +96.5% |
| Other operating charges | 640/8 | €1,016 | €973 | -€43 | -4.2% |
| Gross operating margin | 9900 | €2,395 | €14,301 | +€11,906 | +497% |
| Operating profit (loss) | 9901 | -€871 | €8,906 | +€9,777 | |
| Financial income | 75/76B | €223 | - | -€223 | |
| Recurring financial income | 75 | €223 | - | -€223 | |
| Financial charges | 65/66B | €145 | €420 | +€275 | +190% |
| Recurring financial charges | 65 | €145 | €420 | +€275 | +190% |
| Profit (loss) for the period before taxes | 9903 | -€793 | €8,486 | +€9,279 | |
| Profit (loss) for the period | 9904 | -€793 | €8,486 | +€9,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€793 | €8,486 | +€9,279 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.