Uncle Bob: 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
Uncle Bob
NACE 59.113, Video and film production, excluding cinema and television films
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€59,136
2024 · €81,597-€140,733
Equity
€218,101
2024 · €277,237-€59,136
Cash
€15,202
2024 · €129,544-€114,342
Balance sheet total
€318,335
2024 · €415,087-€96,753
Largest movements
Assets
- Cash -€114,342
down €114,342 (-88.3%), from €129,544 to €15,202
mainly Net result for the year (-€59,136) and Tax, wage and social debts (-€32,678)
- Stocks and contracts +€16,200
new in 2025: €16,200
Equity and liabilities
- Profit (loss) carried forward -€59,136
new in 2025: -€59,136
- Tax, wage and social debts -€32,678
no longer reported in 2025 (was €32,678)
Income statement
- Gross operating margin -€205,471
down €205,471, from €146,524 to -€58,947
- Taxes -€47,444
no longer reported in 2025 (was €47,444)
- Financial charges -€5,969
down €5,969 (-88.7%), from €6,727 to €759
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
€81,597
Gross operating margin
-€205,471
Depreciation
+€814
Other operating charges
+€370
Other operating items
+€9,375
Financial income
+€767
Financial charges
+€5,969
Taxes
+€47,444
Result 2025
-€59,136
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
-€112,593
Investment
-€1,749
Financing
€0
Cash 2024
€129,544
From operations (derived)
-€112,593
Net result for the year
-€59,136
Depreciation
+€3,350
Receivables after one year
-€3,066
Stocks and contracts
-€16,200
Smaller working-capital items
+€75
Trade debts
-€789
Tax, wage and social debts
-€32,678
Other debts
-€3,213
Accrued charges and deferred income
-€937
Investment (derived)
-€1,749
Investment in fixed assets (net)
-€1,749
Cash 2025
€15,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,087 | €318,335 | -€96,753 | -23.3% |
| Fixed assets | 21/28 | €169,283 | €167,683 | -€1,601 | -0.9% |
| Tangible fixed assets | 22/27 | €169,283 | €167,683 | -€1,601 | -0.9% |
| Land and buildings | 22 | €153,181 | €153,181 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,454 | €3,883 | -€571 | -12.8% |
| Furniture and vehicles | 24 | €11,648 | €10,619 | -€1,030 | -8.8% |
| Current assets | 29/58 | €245,804 | €150,652 | -€95,152 | -38.7% |
| Amounts receivable after more than one year | 29 | €109,883 | €112,948 | +€3,066 | +2.8% |
| Other amounts receivable | 291 | €109,883 | €112,948 | +€3,066 | +2.8% |
| Stocks and contracts in progress | 3 | - | €16,200 | +€16,200 | |
| Stocks | 30/36 | - | €16,200 | +€16,200 | |
| Amounts receivable within one year | 40/41 | €5,895 | €5,847 | -€48 | -0.8% |
| Trade receivables | 40 | €5,895 | €4,131 | -€1,764 | -29.9% |
| Other amounts receivable | 41 | - | €1,716 | +€1,716 | |
| Cash at bank and in hand | 54/58 | €129,544 | €15,202 | -€114,342 | -88.3% |
| Deferred charges and accrued income | 490/1 | €483 | €455 | -€28 | -5.7% |
| Total equity and liabilities | 10/49 | €415,087 | €318,335 | -€96,753 | -23.3% |
| Equity | 10/15 | €277,237 | €218,101 | -€59,136 | -21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €271,037 | €271,037 | = | 0.0% |
| Distributable reserves | 133 | €271,037 | €271,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€59,136 | -€59,136 | |
| Provisions and deferred taxes | 16 | €10,500 | €10,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,500 | €10,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,500 | €10,500 | = | 0.0% |
| Amounts payable | 17/49 | €127,350 | €89,734 | -€37,617 | -29.5% |
| Amounts payable within one year | 42/48 | €126,414 | €89,734 | -€36,680 | -29.0% |
| Trade debts | 44 | €3,186 | €2,397 | -€789 | -24.8% |
| Suppliers | 440/4 | €3,186 | €2,397 | -€789 | -24.8% |
| Taxes, remuneration and social security | 45 | €32,678 | - | -€32,678 | |
| Taxes | 450/3 | €32,678 | - | -€32,678 | |
| Other amounts payable | 47/48 | €90,550 | €87,337 | -€3,213 | -3.5% |
| Accrued charges and deferred income | 492/3 | €937 | - | -€937 | |
| Non-recurring operating income | 76A | €179,253 | - | -€179,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,164 | €3,350 | -€814 | -19.6% |
| Other operating charges | 640/8 | €483 | €113 | -€370 | -76.5% |
| Non-recurring operating charges | 66A | €9,375 | - | -€9,375 | |
| Gross operating margin | 9900 | €146,524 | -€58,947 | -€205,471 | |
| Operating profit (loss) | 9901 | €132,502 | -€62,410 | -€194,912 | |
| Financial income | 75/76B | €3,266 | €4,033 | +€767 | +23.5% |
| Recurring financial income | 75 | €3,266 | €4,033 | +€767 | +23.5% |
| Financial charges | 65/66B | €6,727 | €759 | -€5,969 | -88.7% |
| Recurring financial charges | 65 | €6,727 | €759 | -€5,969 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €129,041 | -€59,136 | -€188,177 | |
| Income taxes | 67/77 | €47,444 | - | -€47,444 | |
| Profit (loss) for the period | 9904 | €81,597 | -€59,136 | -€140,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,597 | -€59,136 | -€140,733 |
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 23 October 2026 via checked.be.