SPOTLIGHT-PRODUCTIONS: what changed
SPOTLIGHT-PRODUCTIONS
Largest movements
- Tangible fixed assets -€35,237
down €35,237 (-16.6%), from €212,331 to €177,094
of which Leasing and similar rights: -€19,163
- Receivables within one year +€32,020
up €32,020 (+144%), from €22,183 to €54,203
of which Trade receivables: +€29,187
- Cash +€4,581
up €4,581 (+50.5%), from €9,069 to €13,650
mainly Depreciation (+€62,963) and Net result for the year (+€17,221)
- Reserves +€17,221
up €17,221 (+18.4%), from €93,841 to €111,062
of which Distributable reserves: +€17,221
- Debts after one year -€16,318
down €16,318 (-33.2%), from €49,085 to €32,767
- Trade debts -€8,434
down €8,434 (-22.7%), from €37,217 to €28,783
- Tax, wage and social debts +€5,802
up €5,802 (+75.4%), from €7,690 to €13,492
- Current portion of long-term debt -€2,910
down €2,910 (-15.1%), from €19,228 to €16,318
- Gross operating margin +€15,052
up €15,052 (+18.9%), from €79,706 to €94,758
- Depreciation -€10,026
down €10,026 (-13.7%), from €72,989 to €62,963
- Taxes +€5,857
up €5,857 (+629%), from €931 to €6,788
- Financial charges -€1,981
down €1,981 (-25.5%), from €7,752 to €5,772
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,502 | €256,111 | +€609 | +0.2% |
| Fixed assets | 21/28 | €222,830 | €187,593 | -€35,237 | -15.8% |
| Tangible fixed assets | 22/27 | €212,331 | €177,094 | -€35,237 | -16.6% |
| Plant, machinery and equipment | 23 | €55,007 | €39,905 | -€15,102 | -27.5% |
| Furniture and vehicles | 24 | €30,261 | €35,847 | +€5,586 | +18.5% |
| Leasing and similar rights | 25 | €61,469 | €42,306 | -€19,163 | -31.2% |
| Other tangible fixed assets | 26 | €65,594 | €59,035 | -€6,559 | -10.0% |
| Financial fixed assets | 28 | €10,499 | €10,499 | = | 0.0% |
| Current assets | 29/58 | €32,671 | €68,517 | +€35,846 | +110% |
| Amounts receivable within one year | 40/41 | €22,183 | €54,203 | +€32,020 | +144% |
| Trade receivables | 40 | €22,004 | €51,191 | +€29,187 | +133% |
| Other amounts receivable | 41 | €179 | €3,012 | +€2,833 | +1,584% |
| Cash at bank and in hand | 54/58 | €9,069 | €13,650 | +€4,581 | +50.5% |
| Deferred charges and accrued income | 490/1 | €1,420 | €664 | -€755 | -53.2% |
| Total equity and liabilities | 10/49 | €255,502 | €256,111 | +€609 | +0.2% |
| Equity | 10/15 | €100,041 | €117,262 | +€17,221 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,841 | €111,062 | +€17,221 | +18.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,981 | €109,202 | +€17,221 | +18.7% |
| Amounts payable | 17/49 | €155,461 | €138,848 | -€16,612 | -10.7% |
| Amounts payable after more than one year | 17 | €49,085 | €32,767 | -€16,318 | -33.2% |
| Financial debts | 170/4 | €49,085 | €32,767 | -€16,318 | -33.2% |
| Amounts payable within one year | 42/48 | €106,376 | €103,318 | -€3,058 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €19,228 | €16,318 | -€2,910 | -15.1% |
| Trade debts | 44 | €37,217 | €28,783 | -€8,434 | -22.7% |
| Suppliers | 440/4 | €37,217 | €28,783 | -€8,434 | -22.7% |
| Taxes, remuneration and social security | 45 | €7,690 | €13,492 | +€5,802 | +75.4% |
| Taxes | 450/3 | €7,690 | €13,492 | +€5,802 | +75.4% |
| Other amounts payable | 47/48 | €42,240 | €44,725 | +€2,484 | +5.9% |
| Accrued charges and deferred income | 492/3 | - | €2,764 | +€2,764 | |
| Non-recurring operating income | 76A | €1,507 | €0 | -€1,507 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,989 | €62,963 | -€10,026 | -13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€557 | €0 | +€557 | |
| Other operating charges | 640/8 | €3,517 | €2,955 | -€562 | -16.0% |
| Gross operating margin | 9900 | €79,706 | €94,758 | +€15,052 | +18.9% |
| Operating profit (loss) | 9901 | €3,756 | €28,840 | +€25,083 | +668% |
| Financial income | 75/76B | €289 | €942 | +€653 | +226% |
| Recurring financial income | 75 | €289 | €942 | +€653 | +226% |
| Financial charges | 65/66B | €7,752 | €5,772 | -€1,981 | -25.5% |
| Recurring financial charges | 65 | €7,752 | €5,772 | -€1,981 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,707 | €24,010 | +€27,717 | |
| Income taxes | 67/77 | €931 | €6,788 | +€5,857 | +629% |
| Profit (loss) for the period | 9904 | -€4,638 | €17,221 | +€21,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,638 | €17,221 | +€21,860 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.