PARACHUTE PRODUCTION: 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
PARACHUTE PRODUCTION
NACE 59.113, Video and film production, excluding cinema and television films
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€133,150
2023 · €30,065+€103,085
Equity
€800,471
2023 · €667,322+€133,149
Cash
€904,192
2023 · €928,727-€24,535
Balance sheet total
€3.2m
2023 · €3.2m-€17,382
Largest movements
Assets
- Tangible fixed assets -€38,706
down €38,706 (-2.3%), from €1.7m to €1.7m
of which Land and buildings: -€25,199
Equity and liabilities
- Profit (loss) carried forward +€164,083
up €164,083 (+167%), from €98,305 to €262,388
- Provisions -€133,523
down €133,523 (-17.5%), from €761,854 to €628,331
of which Provisions for liabilities and charges: -€122,660
- Tax, wage and social debts +€124,721
up €124,721 (+609%), from €20,481 to €145,202
of which Taxes: +€124,926
- Accrued charges and deferred income -€75,728
down €75,728 (-14.7%), from €514,698 to €438,970
- Debts after one year -€59,925
down €59,925 (-7.0%), from €862,046 to €802,121
Income statement
- Other operating charges +€89,354
up €89,354 (+244%), from €36,649 to €126,003
- Gross operating margin +€88,543
up €88,543 (+36.1%), from €245,533 to €334,076
- Taxes +€46,362
up €46,362 (+179%), from €25,927 to €72,289
- Depreciation -€22,166
down €22,166 (-19.3%), from €114,963 to €92,797
From the 2023 result to the 2024 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 2023
€30,065
Gross operating margin
+€88,543
Depreciation
+€22,166
Write-downs
+€1,900
Other operating charges
-€89,354
Other operating items
+€120,400
Financial income
-€25
Financial charges
-€2,093
Taxes
-€46,362
Deferred taxes and other
+€7,911
Result 2024
€133,150
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€118,013
Investment
-€83,082
Financing
-€59,466
Cash 2023
€928,727
From operations (derived)
+€118,013
Net result for the year
+€133,150
Depreciation
+€92,797
Receivables within one year
-€15,438
Deferred charges and accrued income
-€1,430
Provisions
-€133,523
Trade debts
-€10,132
Tax, wage and social debts
+€124,721
Other debts
+€3,596
Accrued charges and deferred income
-€75,728
Investment (derived)
-€83,082
Investment in fixed assets (net)
-€83,082
Financing
-€59,466
Debts after one year
-€59,925
Current portion of long-term debt
+€459
Contributions, distributions and other
-€1
Cash 2024
€904,192
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,213,405 | €3,196,023 | -€17,382 | -0.5% |
| Fixed assets | 21/28 | €1,863,703 | €1,853,988 | -€9,715 | -0.5% |
| Tangible fixed assets | 22/27 | €1,704,231 | €1,665,525 | -€38,706 | -2.3% |
| Land and buildings | 22 | €1,647,722 | €1,622,523 | -€25,199 | -1.5% |
| Furniture and vehicles | 24 | €52,862 | €40,120 | -€12,742 | -24.1% |
| Other tangible fixed assets | 26 | €3,647 | €2,882 | -€765 | -21.0% |
| Financial fixed assets | 28 | €159,473 | €188,463 | +€28,990 | +18.2% |
| Current assets | 29/58 | €1,349,702 | €1,342,035 | -€7,667 | -0.6% |
| Amounts receivable within one year | 40/41 | €418,590 | €434,028 | +€15,438 | +3.7% |
| Trade receivables | 40 | €295,941 | €278,482 | -€17,459 | -5.9% |
| Other amounts receivable | 41 | €122,649 | €155,546 | +€32,897 | +26.8% |
| Cash at bank and in hand | 54/58 | €928,727 | €904,192 | -€24,535 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,385 | €3,815 | +€1,430 | +60.0% |
| Total equity and liabilities | 10/49 | €3,213,405 | €3,196,023 | -€17,382 | -0.5% |
| Equity | 10/15 | €667,322 | €800,471 | +€133,149 | +20.0% |
| Contributions | 10/11 | €12,405 | €12,405 | -€0 | 0.0% |
| Reserves | 13 | €556,611 | €525,678 | -€30,933 | -5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €554,751 | €523,818 | -€30,933 | -5.6% |
| Profit (loss) carried forward | 14 | €98,305 | €262,388 | +€164,083 | +167% |
| Provisions and deferred taxes | 16 | €761,854 | €628,331 | -€133,523 | -17.5% |
| Provisions for liabilities and charges | 160/5 | €578,930 | €456,270 | -€122,660 | -21.2% |
| Pensions and similar obligations | 160 | €164,874 | €164,874 | +€0 | 0.0% |
| Environmental obligations | 163 | €414,056 | €291,396 | -€122,660 | -29.6% |
| Deferred taxes | 168 | €182,924 | €172,061 | -€10,863 | -5.9% |
| Amounts payable | 17/49 | €1,784,229 | €1,767,221 | -€17,008 | -1.0% |
| Amounts payable after more than one year | 17 | €862,046 | €802,121 | -€59,925 | -7.0% |
| Financial debts | 170/4 | €862,046 | €802,121 | -€59,925 | -7.0% |
| Amounts payable within one year | 42/48 | €407,485 | €526,130 | +€118,645 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €114,248 | €114,707 | +€459 | +0.4% |
| Trade debts | 44 | €65,459 | €55,327 | -€10,132 | -15.5% |
| Suppliers | 440/4 | €65,459 | €55,327 | -€10,132 | -15.5% |
| Taxes, remuneration and social security | 45 | €20,481 | €145,202 | +€124,721 | +609% |
| Taxes | 450/3 | €20,276 | €145,202 | +€124,926 | +616% |
| Remuneration and social security | 454/9 | €206 | - | -€206 | |
| Other amounts payable | 47/48 | €207,298 | €210,894 | +€3,596 | +1.7% |
| Accrued charges and deferred income | 492/3 | €514,698 | €438,970 | -€75,728 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,963 | €92,797 | -€22,166 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,900 | -€1,900 | |
| Other operating charges | 640/8 | €36,649 | €126,003 | +€89,354 | +244% |
| Non-recurring operating charges | 66A | -€2,260 | -€122,660 | -€120,400 | -5,327% |
| Gross operating margin | 9900 | €245,533 | €334,076 | +€88,543 | +36.1% |
| Operating profit (loss) | 9901 | €96,181 | €239,836 | +€143,655 | +149% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €43,168 | €45,261 | +€2,093 | +4.8% |
| Recurring financial charges | 65 | €43,168 | €45,261 | +€2,093 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €53,038 | €194,575 | +€141,537 | +267% |
| Transfer from deferred taxes | 780 | €2,953 | €10,864 | +€7,911 | +268% |
| Income taxes | 67/77 | €25,927 | €72,289 | +€46,362 | +179% |
| Profit (loss) for the period | 9904 | €30,065 | €133,150 | +€103,085 | +343% |
| Transfer from tax-exempt reserves | 789 | €7,206 | €30,933 | +€23,727 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €37,271 | €164,083 | +€126,812 | +340% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.