SACKY 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.
SACKY FILMS
Largest movements
- Cash -€28,744
down €28,744 (-49.8%), from €57,699 to €28,954
mainly Other debts (-€34,734) and Receivables within one year (-€20,115)
- Receivables within one year +€20,115
up €20,115 (+344%), from €5,840 to €25,955
of which Trade receivables: +€17,336
- Tangible fixed assets -€4,973
down €4,973 (-43.9%), from €11,316 to €6,343
of which Plant, machinery and equipment: -€3,210
- Debts after one year +€38,609
new in 2025: €38,609
- Other debts -€34,734
down €34,734 (-100%), from €34,734 to €0
- Profit (loss) carried forward -€16,815
down €16,815 (-16.8%), from -€100,355 to -€117,170
- Tax, wage and social debts -€1,300
down €1,300 (-55.3%), from €2,350 to €1,050
of which Remuneration and social security: -€1,300
- Gross operating margin +€48,850
up €48,850 (+75.8%), from -€64,477 to -€15,627
- Financial income +€2,362
up €2,362 (+1,721%), from €137 to €2,500
of which Non-recurring financial income: +€2,249
- Depreciation -€1,905
down €1,905 (-51.5%), from €3,698 to €1,792
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 | €79,876 | €66,010 | -€13,866 | -17.4% |
| Fixed assets | 21/28 | €11,341 | €6,343 | -€4,998 | -44.1% |
| Tangible fixed assets | 22/27 | €11,316 | €6,343 | -€4,973 | -43.9% |
| Plant, machinery and equipment | 23 | €4,685 | €1,475 | -€3,210 | -68.5% |
| Furniture and vehicles | 24 | €6,631 | €4,868 | -€1,763 | -26.6% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €68,536 | €59,667 | -€8,868 | -12.9% |
| Amounts receivable within one year | 40/41 | €5,840 | €25,955 | +€20,115 | +344% |
| Trade receivables | 40 | €0 | €17,336 | +€17,336 | |
| Other amounts receivable | 41 | €5,840 | €8,619 | +€2,779 | +47.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €57,699 | €28,954 | -€28,744 | -49.8% |
| Deferred charges and accrued income | 490/1 | €4,997 | €4,758 | -€239 | -4.8% |
| Total equity and liabilities | 10/49 | €79,876 | €66,010 | -€13,866 | -17.4% |
| Equity | 10/15 | €31,645 | €14,830 | -€16,815 | -53.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €0 | -€12,000 | -100% |
| Reserves not available under the articles | 1311 | €12,000 | €0 | -€12,000 | -100% |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | -€100,355 | -€117,170 | -€16,815 | -16.8% |
| Amounts payable | 17/49 | €48,231 | €51,180 | +€2,948 | +6.1% |
| Amounts payable after more than one year | 17 | - | €38,609 | +€38,609 | |
| Financial debts | 170/4 | - | €38,609 | +€38,609 | |
| Amounts payable within one year | 42/48 | €37,174 | €1,513 | -€35,661 | -95.9% |
| Trade debts | 44 | €90 | €463 | +€373 | +414% |
| Suppliers | 440/4 | €90 | €463 | +€373 | +414% |
| Taxes, remuneration and social security | 45 | €2,350 | €1,050 | -€1,300 | -55.3% |
| Taxes | 450/3 | €1,050 | €1,050 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts payable | 47/48 | €34,734 | €0 | -€34,734 | -100% |
| Accrued charges and deferred income | 492/3 | €11,057 | €11,057 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,698 | €1,792 | -€1,905 | -51.5% |
| Other operating charges | 640/8 | €457 | €459 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | €0 | €934 | +€934 | |
| Gross operating margin | 9900 | -€64,477 | -€15,627 | +€48,850 | +75.8% |
| Operating profit (loss) | 9901 | -€68,631 | -€18,812 | +€49,819 | +72.6% |
| Financial income | 75/76B | €137 | €2,500 | +€2,362 | +1,721% |
| Recurring financial income | 75 | €137 | €251 | +€113 | +82.5% |
| Non-recurring financial income | 76B | - | €2,249 | +€2,249 | |
| Financial charges | 65/66B | €455 | €502 | +€47 | +10.3% |
| Recurring financial charges | 65 | €455 | €502 | +€47 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€68,949 | -€16,815 | +€52,134 | +75.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€68,949 | -€16,815 | +€52,134 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,949 | -€16,815 | +€52,134 | +75.6% |
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.