PLAYTIME 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.
PLAYTIME FILMS
Largest movements
- Receivables within one year +€651,178
up €651,178 (+157%), from €414,012 to €1.1m
of which Other amounts receivable: +€611,361
- Intangible fixed assets -€386,110
down €386,110 (-19.4%), from €2.0m to €1.6m
- Cash -€98,768
down €98,768 (-78.3%), from €126,198 to €27,429
mainly Receivables within one year (-€651,178) and Investment in fixed assets (net) (-€283,615)
- Investment grants +€185,431
up €185,431 (+8.8%), from €2.1m to €2.3m
- Short-term financial debts -€29,419
no longer reported in 2025 (was €29,419)
- Gross operating margin +€81,656
up €81,656 (+10.4%), from €782,287 to €863,944
- Staff costs +€48,688
up €48,688 (+37.3%), from €130,395 to €179,083
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 | €2,534,822 | €2,698,929 | +€164,107 | +6.5% |
| Fixed assets | 21/28 | €1,992,964 | €1,605,984 | -€386,979 | -19.4% |
| Intangible fixed assets | 21 | €1,988,411 | €1,602,301 | -€386,110 | -19.4% |
| Tangible fixed assets | 22/27 | €2,453 | €1,583 | -€870 | -35.5% |
| Furniture and vehicles | 24 | €2,453 | €1,583 | -€870 | -35.5% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €541,858 | €1,092,945 | +€551,087 | +102% |
| Amounts receivable within one year | 40/41 | €414,012 | €1,065,191 | +€651,178 | +157% |
| Trade receivables | 40 | €3,353 | €43,171 | +€39,817 | +1,187% |
| Other amounts receivable | 41 | €410,659 | €1,022,020 | +€611,361 | +149% |
| Cash at bank and in hand | 54/58 | €126,198 | €27,429 | -€98,768 | -78.3% |
| Deferred charges and accrued income | 490/1 | €1,648 | €325 | -€1,324 | -80.3% |
| Total equity and liabilities | 10/49 | €2,534,822 | €2,698,929 | +€164,107 | +6.5% |
| Equity | 10/15 | €2,075,839 | €2,268,100 | +€192,261 | +9.3% |
| Contributions | 10/11 | €16,850 | €16,850 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,561 | -€50,731 | +€6,830 | +11.9% |
| Investment grants | 15 | €2,114,690 | €2,300,121 | +€185,431 | +8.8% |
| Amounts payable | 17/49 | €458,983 | €430,829 | -€28,154 | -6.1% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €283,983 | €255,829 | -€28,154 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €2,476 | - | -€2,476 | |
| Financial debts | 43 | €29,419 | - | -€29,419 | |
| Credit institutions | 430/8 | €29,419 | - | -€29,419 | |
| Trade debts | 44 | €43,266 | €50,497 | +€7,231 | +16.7% |
| Suppliers | 440/4 | €43,266 | €50,497 | +€7,231 | +16.7% |
| Taxes, remuneration and social security | 45 | €20,678 | €17,296 | -€3,382 | -16.4% |
| Taxes | 450/3 | €1,022 | €1,421 | +€399 | +39.0% |
| Remuneration and social security | 454/9 | €19,655 | €15,874 | -€3,781 | -19.2% |
| Other amounts payable | 47/48 | €188,145 | €188,037 | -€108 | -0.1% |
| Remuneration, social security and pensions | 62 | €130,395 | €179,083 | +€48,688 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661,979 | €670,595 | +€8,616 | +1.3% |
| Other operating charges | 640/8 | €8,507 | €2,348 | -€6,159 | -72.4% |
| Gross operating margin | 9900 | €782,287 | €863,944 | +€81,656 | +10.4% |
| Operating profit (loss) | 9901 | -€18,593 | €11,918 | +€30,511 | |
| Financial income | 75/76B | €771 | €20 | -€751 | -97.4% |
| Recurring financial income | 75 | €771 | €20 | -€751 | -97.4% |
| Financial charges | 65/66B | €11,685 | €5,108 | -€6,577 | -56.3% |
| Recurring financial charges | 65 | €11,685 | €5,108 | -€6,577 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,507 | €6,830 | +€36,337 | |
| Profit (loss) for the period | 9904 | -€29,507 | €6,830 | +€36,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,507 | €6,830 | +€36,337 |
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 17 October 2026 via checked.be.