PRESS-START ENTERTAINMENT: 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.
PRESS-START ENTERTAINMENT
Largest movements
- Receivables within one year +€35,101
up €35,101 (+304%), from €11,546 to €46,648
of which Other amounts receivable: +€33,876
- Receivables after one year -€4,000
no longer reported in 2025 (was €4,000)
- Cash -€1,717
down €1,717 (-99.4%), from €1,727 to €10
mainly Receivables within one year (-€35,101) and Contributions, distributions and other (-€25,534)
- Tangible fixed assets -€739
down €739 (-33.7%), from €2,194 to €1,455
- Other debts +€23,807
up €23,807 (+1,379%), from €1,727 to €25,534
- Tax, wage and social debts +€10,055
up €10,055 (+9,027%), from €111 to €10,167
- Trade debts -€3,150
down €3,150 (-77.8%), from €4,050 to €900
- Profit (loss) carried forward -€2,080
no longer reported in 2025 (was €2,080)
- Gross operating margin +€29,506
up €29,506 (+796%), from €3,708 to €33,214
- Taxes +€8,549
new in 2025: €8,549
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 | €19,467 | €48,113 | +€28,646 | +147% |
| Fixed assets | 21/28 | €2,194 | €1,455 | -€739 | -33.7% |
| Tangible fixed assets | 22/27 | €2,194 | €1,455 | -€739 | -33.7% |
| Furniture and vehicles | 24 | €2,194 | €1,455 | -€739 | -33.7% |
| Current assets | 29/58 | €17,273 | €46,658 | +€29,385 | +170% |
| Amounts receivable after more than one year | 29 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 291 | €4,000 | - | -€4,000 | |
| Amounts receivable within one year | 40/41 | €11,546 | €46,648 | +€35,101 | +304% |
| Trade receivables | 40 | €3,000 | €4,225 | +€1,225 | +40.8% |
| Other amounts receivable | 41 | €8,546 | €42,422 | +€33,876 | +396% |
| Cash at bank and in hand | 54/58 | €1,727 | €10 | -€1,717 | -99.4% |
| Total equity and liabilities | 10/49 | €19,467 | €48,113 | +€28,646 | +147% |
| Equity | 10/15 | €8,739 | €6,660 | -€2,080 | -23.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,080 | - | -€2,080 | |
| Amounts payable | 17/49 | €10,728 | €41,454 | +€30,726 | +286% |
| Amounts payable within one year | 42/48 | €10,728 | €41,441 | +€30,713 | +286% |
| Trade debts | 44 | €4,050 | €900 | -€3,150 | -77.8% |
| Suppliers | 440/4 | €4,050 | €900 | -€3,150 | -77.8% |
| Advances received on contracts in progress | 46 | €4,840 | €4,840 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €111 | €10,167 | +€10,055 | +9,027% |
| Taxes | 450/3 | €111 | €10,167 | +€10,055 | +9,027% |
| Other amounts payable | 47/48 | €1,727 | €25,534 | +€23,807 | +1,379% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €739 | +€259 | +54.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.3% |
| Gross operating margin | 9900 | €3,708 | €33,214 | +€29,506 | +796% |
| Operating profit (loss) | 9901 | €3,060 | €32,410 | +€29,349 | +959% |
| Financial charges | 65/66B | €184 | €407 | +€223 | +121% |
| Recurring financial charges | 65 | €184 | €407 | +€223 | +121% |
| Profit (loss) for the period before taxes | 9903 | €2,876 | €32,003 | +€29,127 | +1,013% |
| Income taxes | 67/77 | - | €8,549 | +€8,549 | |
| Profit (loss) for the period | 9904 | €2,876 | €23,454 | +€20,578 | +715% |
| Profit (loss) for the period to be appropriated | 9905 | €2,876 | €23,454 | +€20,578 | +715% |
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 23 October 2026 via checked.be.