VERTIGO FILMS DISTRIBUTION: 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.
VERTIGO FILMS DISTRIBUTION
Largest movements
- Receivables within one year +€70,082
up €70,082 (+15.5%), from €453,509 to €523,592
of which Other amounts receivable: +€48,849
- Cash -€56,861
down €56,861 (-33.7%), from €168,754 to €111,893
mainly Receivables within one year (-€70,082) and Trade debts (-€31,110)
- Trade debts -€31,110
down €31,110 (-6.6%), from €470,383 to €439,273
- Reserves +€31,000
up €31,000 (+31.0%), from €100,000 to €131,000
- Tax, wage and social debts +€12,436
up €12,436 (+98.0%), from €12,695 to €25,131
of which Taxes: +€16,516
- Gross operating margin -€39,747
down €39,747 (-24.0%), from €165,680 to €125,933
- Depreciation -€7,916
down €7,916 (-93.5%), from €8,463 to €547
- Taxes -€6,786
down €6,786 (-25.0%), from €27,117 to €20,331
- Staff costs -€6,122
down €6,122 (-7.8%), from €78,729 to €72,607
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,771 | €722,643 | +€16,872 | +2.4% |
| Fixed assets | 21/28 | €83,507 | €83,553 | +€46 | +0.1% |
| Tangible fixed assets | 22/27 | €83,507 | €83,553 | +€46 | +0.1% |
| Furniture and vehicles | 24 | €83,507 | €83,553 | +€46 | +0.1% |
| Current assets | 29/58 | €622,263 | €639,090 | +€16,826 | +2.7% |
| Amounts receivable within one year | 40/41 | €453,509 | €523,592 | +€70,082 | +15.5% |
| Trade receivables | 40 | €420,764 | €441,998 | +€21,234 | +5.0% |
| Other amounts receivable | 41 | €32,745 | €81,594 | +€48,849 | +149% |
| Cash at bank and in hand | 54/58 | €168,754 | €111,893 | -€56,861 | -33.7% |
| Deferred charges and accrued income | 490/1 | - | €3,605 | +€3,605 | |
| Total equity and liabilities | 10/49 | €705,771 | €722,643 | +€16,872 | +2.4% |
| Equity | 10/15 | €158,178 | €190,111 | +€31,932 | +20.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €131,000 | +€31,000 | +31.0% |
| Distributable reserves | 133 | €100,000 | €131,000 | +€31,000 | +31.0% |
| Profit (loss) carried forward | 14 | €8,178 | €9,111 | +€932 | +11.4% |
| Amounts payable | 17/49 | €547,592 | €532,532 | -€15,060 | -2.8% |
| Amounts payable within one year | 42/48 | €547,292 | €532,232 | -€15,060 | -2.8% |
| Financial debts | 43 | €133 | €133 | = | 0.0% |
| Credit institutions | 430/8 | €133 | €133 | = | 0.0% |
| Trade debts | 44 | €470,383 | €439,273 | -€31,110 | -6.6% |
| Suppliers | 440/4 | €470,383 | €439,273 | -€31,110 | -6.6% |
| Taxes, remuneration and social security | 45 | €12,695 | €25,131 | +€12,436 | +98.0% |
| Taxes | 450/3 | €8,615 | €25,131 | +€16,516 | +192% |
| Remuneration and social security | 454/9 | €4,080 | - | -€4,080 | |
| Other amounts payable | 47/48 | €64,081 | €67,694 | +€3,614 | +5.6% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Non-recurring operating income | 76A | - | €13,895 | +€13,895 | |
| Remuneration, social security and pensions | 62 | €78,729 | €72,607 | -€6,122 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,463 | €547 | -€7,916 | -93.5% |
| Other operating charges | 640/8 | €2 | €400 | +€398 | +21,050% |
| Gross operating margin | 9900 | €165,680 | €125,933 | -€39,747 | -24.0% |
| Operating profit (loss) | 9901 | €78,486 | €52,379 | -€26,107 | -33.3% |
| Financial income | 75/76B | €0 | €39 | +€39 | +130,767% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +130,767% |
| Financial charges | 65/66B | €279 | €154 | -€125 | -44.6% |
| Recurring financial charges | 65 | €279 | €154 | -€125 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €78,207 | €52,263 | -€25,944 | -33.2% |
| Income taxes | 67/77 | €27,117 | €20,331 | -€6,786 | -25.0% |
| Profit (loss) for the period | 9904 | €51,090 | €31,932 | -€19,158 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,090 | €31,932 | -€19,158 | -37.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.