SPHINX PRODUCTIONS: 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.
SPHINX PRODUCTIONS
Largest movements
- Receivables within one year +€983
up €983 (+51.8%), from €1,897 to €2,880
of which Trade receivables: +€814
- Tangible fixed assets -€840
down €840 (-40.5%), from €2,075 to €1,234
of which Furniture and vehicles: -€840
- Cash -€245
down €245 (-44.4%), from €551 to €307
mainly Receivables within one year (-€983) and Other debts (-€803)
- Other debts -€803
down €803 (-2.1%), from €39,108 to €38,305
- Profit (loss) carried forward +€435
up €435 (+0.6%), from -€69,866 to -€69,431
- Tax, wage and social debts +€300
up €300 (+122%), from €247 to €547
- Gross operating margin -€2,547
down €2,547 (-65.3%), from €3,898 to €1,351
- Depreciation +€307
up €307 (+57.6%), from €533 to €840
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 | €4,523 | €4,421 | -€102 | -2.3% |
| Fixed assets | 21/28 | €2,075 | €1,234 | -€840 | -40.5% |
| Tangible fixed assets | 22/27 | €2,075 | €1,234 | -€840 | -40.5% |
| Furniture and vehicles | 24 | €1,988 | €1,148 | -€840 | -42.3% |
| Assets under construction and advance payments | 27 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €2,449 | €3,187 | +€738 | +30.1% |
| Amounts receivable within one year | 40/41 | €1,897 | €2,880 | +€983 | +51.8% |
| Trade receivables | 40 | €1,851 | €2,665 | +€814 | +44.0% |
| Other amounts receivable | 41 | €46 | €215 | +€169 | +367% |
| Cash at bank and in hand | 54/58 | €551 | €307 | -€245 | -44.4% |
| Total equity and liabilities | 10/49 | €4,523 | €4,421 | -€102 | -2.3% |
| Equity | 10/15 | -€34,866 | -€34,431 | +€435 | +1.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,866 | -€69,431 | +€435 | +0.6% |
| Amounts payable | 17/49 | €39,389 | €38,852 | -€537 | -1.4% |
| Amounts payable within one year | 42/48 | €39,389 | €38,852 | -€537 | -1.4% |
| Trade debts | 44 | €34 | - | -€34 | |
| Suppliers | 440/4 | €34 | - | -€34 | |
| Taxes, remuneration and social security | 45 | €247 | €547 | +€300 | +122% |
| Taxes | 450/3 | €247 | €547 | +€300 | +122% |
| Other amounts payable | 47/48 | €39,108 | €38,305 | -€803 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €840 | +€307 | +57.6% |
| Other operating charges | 640/8 | - | €16 | +€16 | |
| Gross operating margin | 9900 | €3,898 | €1,351 | -€2,547 | -65.3% |
| Operating profit (loss) | 9901 | €3,365 | €495 | -€2,870 | -85.3% |
| Financial charges | 65/66B | €45 | €60 | +€15 | +33.3% |
| Recurring financial charges | 65 | €45 | €60 | +€15 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | €435 | -€2,885 | -86.9% |
| Profit (loss) for the period | 9904 | €3,320 | €435 | -€2,885 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,320 | €435 | -€2,885 | -86.9% |
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 30 October 2026 via checked.be.