OSCAR 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.
OSCAR FILMS
Largest movements
- Cash -€260
down €260 (-8.0%), from €3,235 to €2,976
mainly Net result for the year (-€668)
- Profit (loss) carried forward -€668
down €668 (-13.8%), from -€4,825 to -€5,492
- Trade debts +€408
new in 2025: €408
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Financial charges +€12
up €12 (+6.2%), from €190 to €202
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €3,235 | €2,976 | -€260 | -8.0% |
| Current assets | 29/58 | €3,235 | €2,976 | -€260 | -8.0% |
| Cash at bank and in hand | 54/58 | €3,235 | €2,976 | -€260 | -8.0% |
| Total equity and liabilities | 10/49 | €3,235 | €2,976 | -€260 | -8.0% |
| Equity | 10/15 | €3,235 | €2,568 | -€668 | -20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,825 | -€5,492 | -€668 | -13.8% |
| Amounts payable | 17/49 | - | €408 | +€408 | |
| Amounts payable within one year | 42/48 | - | €408 | +€408 | |
| Trade debts | 44 | - | €408 | +€408 | |
| Suppliers | 440/4 | - | €408 | +€408 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€451 | -€465 | -€14 | -3.2% |
| Financial charges | 65/66B | €190 | €202 | +€12 | +6.2% |
| Recurring financial charges | 65 | €190 | €202 | +€12 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€642 | -€668 | -€26 | -4.1% |
| Profit (loss) for the period | 9904 | -€642 | -€668 | -€26 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€642 | -€668 | -€26 | -4.1% |
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 26 October 2026 via checked.be.