RAINING CATS 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.
RAINING CATS FILMS
Largest movements
- Intangible fixed assets +€5,621
up €5,621 (+440%), from €1,278 to €6,899
- Cash -€4,098
down €4,098 (-26.3%), from €15,578 to €11,480
mainly Investment in fixed assets (net) (-€13,226) and Net result for the year (-€3,451)
- Tangible fixed assets +€1,122
new in 2025: €1,122
- Receivables within one year +€757
up €757 (+652%), from €116 to €873
- Deferred charges and accrued income +€215
up €215 (+14,131%), from €2 to €216
- Other debts +€4,750
up €4,750 (+343%), from €1,386 to €6,136
- Profit (loss) carried forward -€3,451
down €3,451 (-60.1%), from -€5,744 to -€9,195
- Investment grants +€3,006
new in 2025: €3,006
- Trade debts -€688
down €688 (-51.7%), from €1,332 to €644
- Gross operating margin +€8,262
up €8,262, from -€5,150 to €3,111
- Depreciation +€6,483
new in 2025: €6,483
- Other operating charges -€515
down €515 (-86.7%), from €594 to €79
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 | €16,974 | €20,591 | +€3,617 | +21.3% |
| Fixed assets | 21/28 | €1,278 | €8,021 | +€6,743 | +528% |
| Intangible fixed assets | 21 | €1,278 | €6,899 | +€5,621 | +440% |
| Tangible fixed assets | 22/27 | - | €1,122 | +€1,122 | |
| Furniture and vehicles | 24 | - | €1,122 | +€1,122 | |
| Current assets | 29/58 | €15,696 | €12,570 | -€3,126 | -19.9% |
| Amounts receivable within one year | 40/41 | €116 | €873 | +€757 | +652% |
| Other amounts receivable | 41 | €116 | €873 | +€757 | +652% |
| Cash at bank and in hand | 54/58 | €15,578 | €11,480 | -€4,098 | -26.3% |
| Deferred charges and accrued income | 490/1 | €2 | €216 | +€215 | +14,131% |
| Total equity and liabilities | 10/49 | €16,974 | €20,591 | +€3,617 | +21.3% |
| Equity | 10/15 | €14,256 | €13,811 | -€445 | -3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,744 | -€9,195 | -€3,451 | -60.1% |
| Investment grants | 15 | - | €3,006 | +€3,006 | |
| Amounts payable | 17/49 | €2,718 | €6,780 | +€4,062 | +149% |
| Amounts payable within one year | 42/48 | €2,718 | €6,780 | +€4,062 | +149% |
| Trade debts | 44 | €1,332 | €644 | -€688 | -51.7% |
| Suppliers | 440/4 | €1,332 | €644 | -€688 | -51.7% |
| Other amounts payable | 47/48 | €1,386 | €6,136 | +€4,750 | +343% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,483 | +€6,483 | |
| Other operating charges | 640/8 | €594 | €79 | -€515 | -86.7% |
| Gross operating margin | 9900 | -€5,150 | €3,111 | +€8,262 | |
| Operating profit (loss) | 9901 | -€5,745 | -€3,451 | +€2,294 | +39.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€5,744 | -€3,451 | +€2,294 | +39.9% |
| Profit (loss) for the period | 9904 | -€5,744 | -€3,451 | +€2,294 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,744 | -€3,451 | +€2,294 | +39.9% |
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 27 October 2026 via checked.be.