SCOPE PICTURES: 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.
What changed
SCOPE PICTURES
NACE 59.111, Production of cinema films
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€56,960
2024 · -€260,245+€203,284
Equity
€156,804
2024 · €213,764-€56,960
Cash
€1.5m
2024 · €1.5m-€76,911
Balance sheet total
€12.5m
2024 · €13.1m-€531,300
Largest movements
Assets
- Receivables within one year -€3.3m
down €3.3m (-55.2%), from €5.9m to €2.7m
of which Other amounts receivable: -€2.2m
- Intangible fixed assets +€2.2m
up €2.2m (+41.6%), from €5.2m to €7.4m
- Financial fixed assets +€646,000
up €646,000 (+68,723%), from €940 to €646,940
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-33.4%), from €3.4m to €2.2m
- Accrued charges and deferred income +€842,094
up €842,094 (+11.5%), from €7.3m to €8.2m
- Other debts -€165,693
down €165,693 (-7.9%), from €2.1m to €1.9m
Income statement
- Depreciation -€1.7m
down €1.7m (-37.1%), from €4.7m to €3.0m
- Turnover -€1.4m
down €1.4m (-42.9%), from €3.2m to €1.8m
- Goods and materials +€697,228
up €697,228 (+12.5%), from €5.6m to €6.3m
- Financial income +€304,105
up €304,105 (+2,335%), from €13,023 to €317,128
- Other operating income -€299,026
down €299,026 (-13.7%), from €2.2m to €1.9m
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.
Result 2024
-€260,245
Turnover
-€1.4m
Other operating income
-€299,026
Goods and materials
-€697,228
Services and other goods
+€20,690
Staff costs
-€54,297
Depreciation
+€1.7m
Write-downs
-€118,517
Other operating charges
-€127,274
Other operating items
+€594,826
Financial income
+€304,105
Financial charges
+€192,509
Taxes
+€3,344
Result 2025
-€56,960
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€5.7m
Investment
-€5.8m
Financing
€0
Cash 2024
€1.5m
From operations (derived)
+€5.7m
Net result for the year
-€56,960
Depreciation
+€3.0m
Receivables within one year
+€3.3m
Deferred charges and accrued income
+€4,372
Trade debts
-€1.1m
Tax, wage and social debts
-€31,246
Other debts
-€165,693
Accrued charges and deferred income
+€842,094
Investment (derived)
-€5.8m
Investment in fixed assets (net)
-€5.8m
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,062,354 | €12,531,054 | -€531,300 | -4.1% |
| Fixed assets | 21/28 | €5,246,308 | €8,075,820 | +€2.8m | +53.9% |
| Intangible fixed assets | 21 | €5,243,211 | €7,424,545 | +€2.2m | +41.6% |
| Tangible fixed assets | 22/27 | €2,157 | €4,335 | +€2,178 | +101% |
| Furniture and vehicles | 24 | €2,157 | €4,335 | +€2,178 | +101% |
| Financial fixed assets | 28 | €940 | €646,940 | +€646,000 | +68,723% |
| Companies linked by participating interests | 282/3 | €940 | €646,940 | +€646,000 | +68,723% |
| Participating interests | 282 | €940 | €646,940 | +€646,000 | +68,723% |
| Current assets | 29/58 | €7,816,046 | €4,455,234 | -€3.4m | -43.0% |
| Amounts receivable after more than one year | 29 | €314,593 | €314,593 | = | 0.0% |
| Other amounts receivable | 291 | €314,593 | €314,593 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,944,967 | €2,665,438 | -€3.3m | -55.2% |
| Trade receivables | 40 | €2,399,316 | €1,368,213 | -€1.0m | -43.0% |
| Other amounts receivable | 41 | €3,545,651 | €1,297,225 | -€2.2m | -63.4% |
| Cash at bank and in hand | 54/58 | €1,548,806 | €1,471,895 | -€76,911 | -5.0% |
| Deferred charges and accrued income | 490/1 | €7,680 | €3,308 | -€4,372 | -56.9% |
| Total equity and liabilities | 10/49 | €13,062,354 | €12,531,054 | -€531,300 | -4.1% |
| Equity | 10/15 | €213,764 | €156,804 | -€56,960 | -26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,564 | €207,564 | = | 0.0% |
| Distributable reserves | 133 | €207,564 | €207,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€56,960 | -€56,960 | |
| Amounts payable | 17/49 | €12,848,590 | €12,374,250 | -€474,339 | -3.7% |
| Amounts payable within one year | 42/48 | €5,508,747 | €4,192,313 | -€1.3m | -23.9% |
| Trade debts | 44 | €3,353,926 | €2,234,431 | -€1.1m | -33.4% |
| Suppliers | 440/4 | €3,353,926 | €2,234,431 | -€1.1m | -33.4% |
| Taxes, remuneration and social security | 45 | €57,091 | €25,846 | -€31,246 | -54.7% |
| Taxes | 450/3 | €38,177 | - | -€38,177 | |
| Remuneration and social security | 454/9 | €18,915 | €25,846 | +€6,931 | +36.6% |
| Other amounts payable | 47/48 | €2,097,729 | €1,932,037 | -€165,693 | -7.9% |
| Accrued charges and deferred income | 492/3 | €7,339,843 | €8,181,937 | +€842,094 | +11.5% |
| Operating income | 70/76A | €11,436,886 | €10,734,348 | -€702,538 | -6.1% |
| Turnover | 70 | €3,180,858 | €1,816,975 | -€1.4m | -42.9% |
| Own construction capitalised | 72 | €6,070,748 | €7,031,120 | +€960,371 | +15.8% |
| Other operating income | 74 | €2,185,280 | €1,886,253 | -€299,026 | -13.7% |
| Operating charges | 60/66A | €11,414,069 | €11,008,204 | -€405,864 | -3.6% |
| Goods for resale, raw materials and consumables | 60 | €5,582,079 | €6,279,307 | +€697,228 | +12.5% |
| Purchases | 600/8 | €5,582,079 | €6,279,307 | +€697,228 | +12.5% |
| Services and other goods | 61 | €829,667 | €808,977 | -€20,690 | -2.5% |
| Remuneration, social security and pensions | 62 | €209,517 | €263,814 | +€54,297 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,716,083 | €2,968,048 | -€1.7m | -37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,401 | €140,918 | +€118,517 | +529% |
| Other operating charges | 640/8 | €54,321 | €181,595 | +€127,274 | +234% |
| Non-recurring operating charges | 66A | - | €365,545 | +€365,545 | |
| Operating profit (loss) | 9901 | €22,818 | -€273,857 | -€296,674 | |
| Financial income | 75/76B | €13,023 | €317,128 | +€304,105 | +2,335% |
| Recurring financial income | 75 | €13,023 | €317,128 | +€304,105 | +2,335% |
| Income from current assets | 751 | €12,189 | €5,075 | -€7,114 | -58.4% |
| Other financial income | 752/9 | €834 | €312,053 | +€311,219 | +37,317% |
| Financial charges | 65/66B | €267,469 | €74,960 | -€192,509 | -72.0% |
| Recurring financial charges | 65 | €267,469 | €74,960 | -€192,509 | -72.0% |
| Debt charges | 650 | €245,974 | €67,895 | -€178,079 | -72.4% |
| Other financial charges | 652/9 | €21,495 | €7,064 | -€14,431 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | -€231,629 | -€31,689 | +€199,940 | +86.3% |
| Income taxes | 67/77 | €28,616 | €25,272 | -€3,344 | -11.7% |
| Taxes | 670/3 | €38,177 | €25,272 | -€12,905 | -33.8% |
| Tax adjustments and reversals of tax provisions | 77 | €9,561 | - | -€9,561 | |
| Profit (loss) for the period | 9904 | -€260,245 | -€56,960 | +€203,284 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€260,245 | -€56,960 | +€203,284 | +78.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.