Pelikula: 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.
Pelikula
Largest movements
- Receivables within one year -€20,785
down €20,785 (-67.1%), from €30,971 to €10,186
of which Trade receivables: -€20,799
- Cash -€15,294
down €15,294 (-26.5%), from €57,710 to €42,415
mainly Investment in fixed assets (net) (-€19,707) and Trade debts (-€15,867)
- Tangible fixed assets +€7,662
up €7,662 (+27.9%), from €27,501 to €35,163
of which Plant, machinery and equipment: +€8,446
- Trade debts -€15,867
down €15,867 (-73.9%), from €21,466 to €5,599
- Profit (loss) carried forward -€7,021
down €7,021, from €2,742 to -€4,279
- Debts after one year -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Current portion of long-term debt -€2,297
down €2,297 (-100.0%), from €2,297 to €0
- Other debts +€2,141
up €2,141 (+5049.2%), from €42 to €2,183
- Gross operating margin -€13,934
down €13,934 (-48.3%), from €28,829 to €14,894
- Taxes -€3,558
down €3,558 (-86.8%), from €4,099 to €541
- Depreciation +€1,713
up €1,713 (+16.0%), from €10,735 to €12,447
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 | €117,836 | €89,016 | -€28,820 | -24.5% |
| Fixed assets | 21/28 | €29,155 | €36,415 | +€7,260 | +24.9% |
| Intangible fixed assets | 21 | €1,546 | €1,144 | -€403 | -26.0% |
| Tangible fixed assets | 22/27 | €27,501 | €35,163 | +€7,662 | +27.9% |
| Plant, machinery and equipment | 23 | €20,419 | €28,864 | +€8,446 | +41.4% |
| Furniture and vehicles | 24 | €7,082 | €6,299 | -€783 | -11.1% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €88,681 | €52,601 | -€36,079 | -40.7% |
| Amounts receivable within one year | 40/41 | €30,971 | €10,186 | -€20,785 | -67.1% |
| Trade receivables | 40 | €30,971 | €10,173 | -€20,799 | -67.2% |
| Other amounts receivable | 41 | €0 | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €57,710 | €42,415 | -€15,294 | -26.5% |
| Total equity and liabilities | 10/49 | €117,836 | €89,016 | -€28,820 | -24.5% |
| Equity | 10/15 | €82,602 | €75,581 | -€7,021 | -8.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €78,860 | €78,860 | = | 0.0% |
| Distributable reserves | 133 | €78,860 | €78,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,742 | -€4,279 | -€7,021 | |
| Amounts payable | 17/49 | €35,234 | €13,435 | -€21,798 | -61.9% |
| Amounts payable after more than one year | 17 | €5,000 | €0 | -€5,000 | -100.0% |
| Financial debts | 170/4 | €5,000 | €0 | -€5,000 | -100.0% |
| Amounts payable within one year | 42/48 | €30,234 | €13,435 | -€16,798 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €2,297 | €0 | -€2,297 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,466 | €5,599 | -€15,867 | -73.9% |
| Suppliers | 440/4 | €21,466 | €5,599 | -€15,867 | -73.9% |
| Taxes, remuneration and social security | 45 | €6,429 | €5,654 | -€775 | -12.1% |
| Taxes | 450/3 | €6,429 | €5,654 | -€775 | -12.1% |
| Other amounts payable | 47/48 | €42 | €2,183 | +€2,141 | +5049.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,735 | €12,447 | +€1,713 | +16.0% |
| Other operating charges | 640/8 | €1,052 | €1,082 | +€30 | +2.8% |
| Non-recurring operating charges | 66A | €373 | €7,136 | +€6,764 | +1815.8% |
| Gross operating margin | 9900 | €28,829 | €14,894 | -€13,934 | -48.3% |
| Operating profit (loss) | 9901 | €16,670 | -€5,771 | -€22,441 | |
| Financial income | 75/76B | €62 | €10 | -€52 | -84.3% |
| Recurring financial income | 75 | €62 | €10 | -€52 | -84.3% |
| Financial charges | 65/66B | €886 | €624 | -€262 | -29.5% |
| Recurring financial charges | 65 | €886 | €624 | -€262 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €15,846 | -€6,385 | -€22,231 | |
| Income taxes | 67/77 | €4,099 | €541 | -€3,558 | -86.8% |
| Profit (loss) for the period | 9904 | €11,747 | -€6,926 | -€18,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,747 | -€6,926 | -€18,673 |
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 12 October 2026 via checked.be.