ZENO 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.
ZENO FILMS
Largest movements
- Cash -€228
down €228 (-33.3%), from €684 to €456
mainly Net result for the year (-€234)
- Profit (loss) carried forward -€234
down €234 (-0.6%), from -€38,859 to -€39,093
- Gross operating margin -€306
down €306 (-48.9%), from €626 to €320
- Other operating charges +€61
up €61 (+13.5%), from €451 to €512
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 | €684 | €456 | -€228 | -33.3% |
| Current assets | 29/58 | €684 | €456 | -€228 | -33.3% |
| Cash at bank and in hand | 54/58 | €684 | €456 | -€228 | -33.3% |
| Total equity and liabilities | 10/49 | €684 | €456 | -€228 | -33.3% |
| Equity | 10/15 | -€18,406 | -€18,640 | -€234 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,861 | €1,861 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,861 | €1,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,861 | €1,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,859 | -€39,093 | -€234 | -0.6% |
| Amounts payable | 17/49 | €19,090 | €19,096 | +€6 | 0.0% |
| Amounts payable within one year | 42/48 | €19,090 | €19,096 | +€6 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €6 | +€6 | |
| Taxes | 450/3 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €19,090 | €19,090 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €512 | +€61 | +13.5% |
| Gross operating margin | 9900 | €626 | €320 | -€306 | -48.9% |
| Operating profit (loss) | 9901 | €175 | -€192 | -€367 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €135 | -€234 | -€369 | |
| Profit (loss) for the period | 9904 | €135 | -€234 | -€369 | |
| Profit (loss) for the period to be appropriated | 9905 | €135 | -€234 | -€369 |
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 29 October 2026 via checked.be.