NICEBERG 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.
NICEBERG FILMS
Largest movements
- Cash -€14,344
down €14,344 (-30.2%), from €47,508 to €33,164
mainly Other debts (-€27,764) and Net result for the year (-€7,866)
- Receivables within one year -€10,378
down €10,378 (-49.1%), from €21,136 to €10,758
of which Other amounts receivable: -€10,652
- Tangible fixed assets -€6,125
down €6,125 (-31.5%), from €19,446 to €13,320
- Other debts -€27,764
down €27,764 (-24.8%), from €112,005 to €84,241
- Profit (loss) carried forward -€7,866
down €7,866 (-15.6%), from -€50,287 to -€58,153
- Advances received +€2,412
new in 2025: €2,412
- Tax, wage and social debts +€1,979
up €1,979 (+32.9%), from €6,013 to €7,992
- Gross operating margin -€16,275
down €16,275 (-75.7%), from €21,512 to €5,237
- Staff costs -€5,550
down €5,550 (-100%), from €5,550 to €0
- Depreciation -€3,605
down €3,605 (-37.0%), from €9,730 to €6,125
- Financial charges -€2,633
down €2,633 (-27.0%), from €9,769 to €7,135
- Financial income -€1,104
down €1,104 (-55.9%), from €1,977 to €872
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 | €88,484 | €57,345 | -€31,139 | -35.2% |
| Fixed assets | 21/28 | €19,446 | €13,320 | -€6,125 | -31.5% |
| Tangible fixed assets | 22/27 | €19,446 | €13,320 | -€6,125 | -31.5% |
| Plant, machinery and equipment | 23 | €1,413 | €750 | -€663 | -47.0% |
| Furniture and vehicles | 24 | €4,402 | €1,725 | -€2,676 | -60.8% |
| Other tangible fixed assets | 26 | €13,631 | €10,846 | -€2,786 | -20.4% |
| Current assets | 29/58 | €69,038 | €44,024 | -€25,014 | -36.2% |
| Amounts receivable within one year | 40/41 | €21,136 | €10,758 | -€10,378 | -49.1% |
| Trade receivables | 40 | €2,746 | €3,019 | +€274 | +10.0% |
| Other amounts receivable | 41 | €18,390 | €7,739 | -€10,652 | -57.9% |
| Cash at bank and in hand | 54/58 | €47,508 | €33,164 | -€14,344 | -30.2% |
| Deferred charges and accrued income | 490/1 | €394 | €102 | -€292 | -74.0% |
| Total equity and liabilities | 10/49 | €88,484 | €57,345 | -€31,139 | -35.2% |
| Equity | 10/15 | -€29,827 | -€37,693 | -€7,866 | -26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,287 | -€58,153 | -€7,866 | -15.6% |
| Amounts payable | 17/49 | €118,311 | €95,038 | -€23,273 | -19.7% |
| Amounts payable within one year | 42/48 | €118,311 | €95,038 | -€23,273 | -19.7% |
| Trade debts | 44 | €292 | €392 | +€100 | +34.1% |
| Suppliers | 440/4 | €292 | €392 | +€100 | +34.1% |
| Advances received on contracts in progress | 46 | - | €2,412 | +€2,412 | |
| Taxes, remuneration and social security | 45 | €6,013 | €7,992 | +€1,979 | +32.9% |
| Taxes | 450/3 | €6,013 | €7,992 | +€1,979 | +32.9% |
| Other amounts payable | 47/48 | €112,005 | €84,241 | -€27,764 | -24.8% |
| Remuneration, social security and pensions | 62 | €5,550 | €0 | -€5,550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,730 | €6,125 | -€3,605 | -37.0% |
| Other operating charges | 640/8 | €957 | €515 | -€442 | -46.2% |
| Gross operating margin | 9900 | €21,512 | €5,237 | -€16,275 | -75.7% |
| Operating profit (loss) | 9901 | €5,275 | -€1,403 | -€6,678 | |
| Financial income | 75/76B | €1,977 | €872 | -€1,104 | -55.9% |
| Recurring financial income | 75 | €1,977 | €872 | -€1,104 | -55.9% |
| Financial charges | 65/66B | €9,769 | €7,135 | -€2,633 | -27.0% |
| Recurring financial charges | 65 | €9,769 | €7,135 | -€2,633 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,517 | -€7,666 | -€5,149 | -205% |
| Income taxes | 67/77 | €0 | €200 | +€200 | |
| Profit (loss) for the period | 9904 | -€2,517 | -€7,866 | -€5,349 | -212% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,517 | -€7,866 | -€5,349 | -212% |
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 19 October 2026 via checked.be.