VLR Films: 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.
VLR Films
Largest movements
- Receivables within one year +€29,157
up €29,157 (+176%), from €16,572 to €45,730
of which Trade receivables: +€33,811
- Tangible fixed assets +€24,122
up €24,122 (+450%), from €5,355 to €29,476
- Cash -€20,285
down €20,285 (-28.1%), from €72,102 to €51,817
mainly Contributions, distributions and other (-€93,735) and Receivables within one year (-€29,157)
- Deferred charges and accrued income +€1,551
new in 2025: €1,551
- Other debts +€54,150
up €54,150 (+106%), from €51,000 to €105,150
- Profit (loss) carried forward -€25,921
no longer reported in 2025 (was €25,921)
- Tax, wage and social debts +€5,567
up €5,567 (+40.4%), from €13,796 to €19,363
- Gross operating margin +€51,297
up €51,297 (+125%), from €40,957 to €92,255
- Taxes +€10,122
up €10,122 (+134%), from €7,571 to €17,693
- Financial charges -€933
down €933 (-48.9%), from €1,908 to €975
of which Non-recurring financial charges: -€657
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 | €94,179 | €128,870 | +€34,691 | +36.8% |
| Fixed assets | 21/28 | €5,505 | €29,772 | +€24,267 | +441% |
| Tangible fixed assets | 22/27 | €5,355 | €29,476 | +€24,122 | +450% |
| Furniture and vehicles | 24 | €5,355 | €29,476 | +€24,122 | +450% |
| Financial fixed assets | 28 | €150 | €295 | +€145 | +96.8% |
| Current assets | 29/58 | €88,674 | €99,098 | +€10,424 | +11.8% |
| Amounts receivable within one year | 40/41 | €16,572 | €45,730 | +€29,157 | +176% |
| Trade receivables | 40 | €9,683 | €43,493 | +€33,811 | +349% |
| Other amounts receivable | 41 | €6,889 | €2,236 | -€4,653 | -67.5% |
| Cash at bank and in hand | 54/58 | €72,102 | €51,817 | -€20,285 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €1,551 | +€1,551 | |
| Total equity and liabilities | 10/49 | €94,179 | €128,870 | +€34,691 | +36.8% |
| Equity | 10/15 | €28,921 | €3,000 | -€25,921 | -89.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,921 | - | -€25,921 | |
| Amounts payable | 17/49 | €65,258 | €125,870 | +€60,612 | +92.9% |
| Amounts payable within one year | 42/48 | €65,216 | €125,870 | +€60,654 | +93.0% |
| Trade debts | 44 | €420 | €1,357 | +€937 | +223% |
| Suppliers | 440/4 | €420 | €1,357 | +€937 | +223% |
| Taxes, remuneration and social security | 45 | €13,796 | €19,363 | +€5,567 | +40.4% |
| Taxes | 450/3 | €13,796 | €19,363 | +€5,567 | +40.4% |
| Other amounts payable | 47/48 | €51,000 | €105,150 | +€54,150 | +106% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,197 | €4,237 | +€40 | +1.0% |
| Other operating charges | 640/8 | €2,021 | €1,567 | -€455 | -22.5% |
| Gross operating margin | 9900 | €40,957 | €92,255 | +€51,297 | +125% |
| Operating profit (loss) | 9901 | €34,739 | €86,451 | +€51,712 | +149% |
| Financial income | 75/76B | €148 | €31 | -€117 | -79.1% |
| Recurring financial income | 75 | €148 | €31 | -€117 | -79.1% |
| Financial charges | 65/66B | €1,908 | €975 | -€933 | -48.9% |
| Recurring financial charges | 65 | €1,251 | €975 | -€276 | -22.1% |
| Non-recurring financial charges | 66B | €657 | - | -€657 | |
| Profit (loss) for the period before taxes | 9903 | €32,979 | €85,507 | +€52,527 | +159% |
| Income taxes | 67/77 | €7,571 | €17,693 | +€10,122 | +134% |
| Profit (loss) for the period | 9904 | €25,408 | €67,814 | +€42,406 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €25,408 | €67,814 | +€42,406 | +167% |
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 22 October 2026 via checked.be.