Videofactory: 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
Videofactory
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€67,402
2024 · €92,625-€160,027
Equity
€520,952
2024 · €588,354-€67,402
Cash
€198,312
2024 · €185,840+€12,472
Balance sheet total
€1.0m
2024 · €986,577+€13,682
Largest movements
Assets
- Cash +€12,472
up €12,472 (+6.7%), from €185,840 to €198,312
mainly Trade debts (+€82,420) and Depreciation (+€6,885)
Equity and liabilities
- Trade debts +€82,420
up €82,420 (+29.6%), from €278,592 to €361,011
- Reserves -€67,048
down €67,048 (-13.7%), from €488,000 to €420,952
Income statement
- Gross operating margin -€181,090
down €181,090 (-42.5%), from €426,535 to €245,445
- Taxes -€34,587
down €34,587, from €33,811 to -€776
- Staff costs +€15,198
up €15,198 (+5.2%), from €291,886 to €307,084
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
€92,625
Gross operating margin
-€181,090
Staff costs
-€15,198
Depreciation
+€1,359
Other operating charges
+€122
Financial income
+€519
Financial charges
-€325
Taxes
+€34,587
Result 2025
-€67,402
raises the resultlowers the result
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
+€21,963
Investment
-€2,905
Financing
-€6,586
Cash 2024
€185,840
From operations (derived)
+€21,963
Net result for the year
-€67,402
Depreciation
+€6,885
Receivables within one year
-€8,917
Deferred charges and accrued income
+€3,727
Trade debts
+€82,420
Tax, wage and social debts
+€1,980
Advances received
-€390
Other debts
+€411
Accrued charges and deferred income
+€3,249
Investment (derived)
-€2,905
Investment in fixed assets (net)
-€1,095
Current investments
-€1,810
Financing
-€6,586
Short-term financial debts
-€6,586
Cash 2025
€198,312
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €986,577 | €1,000,259 | +€13,682 | +1.4% |
| Fixed assets | 21/28 | €22,722 | €16,932 | -€5,790 | -25.5% |
| Tangible fixed assets | 22/27 | €20,322 | €14,532 | -€5,790 | -28.5% |
| Land and buildings | 22 | €1,935 | €1,231 | -€704 | -36.4% |
| Plant, machinery and equipment | 23 | €13,874 | €9,993 | -€3,880 | -28.0% |
| Furniture and vehicles | 24 | €3,710 | €2,705 | -€1,005 | -27.1% |
| Other tangible fixed assets | 26 | €803 | €602 | -€201 | -25.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €963,856 | €983,328 | +€19,472 | +2.0% |
| Amounts receivable within one year | 40/41 | €550,676 | €559,593 | +€8,917 | +1.6% |
| Trade receivables | 40 | €529,105 | €480,815 | -€48,289 | -9.1% |
| Other amounts receivable | 41 | €21,572 | €78,778 | +€57,206 | +265% |
| Current investments | 50/53 | €209,850 | €211,660 | +€1,810 | +0.9% |
| Cash at bank and in hand | 54/58 | €185,840 | €198,312 | +€12,472 | +6.7% |
| Deferred charges and accrued income | 490/1 | €17,489 | €13,762 | -€3,727 | -21.3% |
| Total equity and liabilities | 10/49 | €986,577 | €1,000,259 | +€13,682 | +1.4% |
| Equity | 10/15 | €588,354 | €520,952 | -€67,402 | -11.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €488,000 | €420,952 | -€67,048 | -13.7% |
| Distributable reserves | 133 | €488,000 | €420,952 | -€67,048 | -13.7% |
| Profit (loss) carried forward | 14 | €354 | €0 | -€354 | -100% |
| Amounts payable | 17/49 | €398,223 | €479,307 | +€81,084 | +20.4% |
| Amounts payable within one year | 42/48 | €348,138 | €425,973 | +€77,835 | +22.4% |
| Financial debts | 43 | €25,000 | €18,414 | -€6,586 | -26.3% |
| Credit institutions | 430/8 | €25,000 | €18,414 | -€6,586 | -26.3% |
| Trade debts | 44 | €278,592 | €361,011 | +€82,420 | +29.6% |
| Suppliers | 440/4 | €278,592 | €361,011 | +€82,420 | +29.6% |
| Advances received on contracts in progress | 46 | €390 | €0 | -€390 | -100% |
| Taxes, remuneration and social security | 45 | €44,156 | €46,136 | +€1,980 | +4.5% |
| Taxes | 450/3 | €109 | €1,453 | +€1,345 | +1,235% |
| Remuneration and social security | 454/9 | €44,048 | €44,683 | +€635 | +1.4% |
| Other amounts payable | 47/48 | €0 | €411 | +€411 | |
| Accrued charges and deferred income | 492/3 | €50,085 | €53,334 | +€3,249 | +6.5% |
| Remuneration, social security and pensions | 62 | €291,886 | €307,084 | +€15,198 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,244 | €6,885 | -€1,359 | -16.5% |
| Other operating charges | 640/8 | €1,241 | €1,118 | -€122 | -9.9% |
| Gross operating margin | 9900 | €426,535 | €245,445 | -€181,090 | -42.5% |
| Operating profit (loss) | 9901 | €125,165 | -€69,643 | -€194,807 | |
| Financial income | 75/76B | €2,061 | €2,580 | +€519 | +25.2% |
| Recurring financial income | 75 | €2,061 | €2,580 | +€519 | +25.2% |
| Financial charges | 65/66B | €790 | €1,115 | +€325 | +41.2% |
| Recurring financial charges | 65 | €790 | €1,115 | +€325 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €126,436 | -€68,178 | -€194,614 | |
| Income taxes | 67/77 | €33,811 | -€776 | -€34,587 | |
| Profit (loss) for the period | 9904 | €92,625 | -€67,402 | -€160,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,625 | -€67,402 | -€160,027 |
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 31 October 2026 via checked.be.