85EVNTS: 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.
85EVNTS
Largest movements
- Tangible fixed assets -€6,850
down €6,850 (-26.8%), from €25,566 to €18,716
- Receivables within one year +€4,493
up €4,493 (+8.1%), from €55,215 to €59,708
of which Other amounts receivable: +€4,344
- Deferred charges and accrued income -€908
down €908 (-56.3%), from €1,612 to €704
- Tax, wage and social debts -€9,703
down €9,703 (-41.7%), from €23,279 to €13,576
- Trade debts +€8,072
up €8,072, from €0 to €8,072
- Profit (loss) carried forward -€6,691
down €6,691 (-11.5%), from €58,353 to €51,662
- Other debts +€4,825
new in 2024: €4,825
- Gross operating margin -€23,885
down €23,885 (-73.0%), from €32,709 to €8,824
- Taxes -€4,454
down €4,454 (-80.6%), from €5,528 to €1,074
- Financial charges +€3,065
up €3,065 (+256%), from €1,198 to €4,263
- Other operating charges +€2,544
up €2,544 (+312%), from €816 to €3,360
- Depreciation +€1,744
up €1,744 (+34.2%), from €5,106 to €6,850
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,632 | €79,135 | -€3,497 | -4.2% |
| Fixed assets | 21/28 | €25,566 | €18,716 | -€6,850 | -26.8% |
| Tangible fixed assets | 22/27 | €25,566 | €18,716 | -€6,850 | -26.8% |
| Plant, machinery and equipment | 23 | €25,566 | €18,716 | -€6,850 | -26.8% |
| Current assets | 29/58 | €57,067 | €60,419 | +€3,353 | +5.9% |
| Amounts receivable within one year | 40/41 | €55,215 | €59,708 | +€4,493 | +8.1% |
| Trade receivables | 40 | €21,180 | €21,330 | +€149 | +0.7% |
| Other amounts receivable | 41 | €34,035 | €38,379 | +€4,344 | +12.8% |
| Cash at bank and in hand | 54/58 | €240 | €7 | -€233 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,612 | €704 | -€908 | -56.3% |
| Total equity and liabilities | 10/49 | €82,632 | €79,135 | -€3,497 | -4.2% |
| Equity | 10/15 | €59,353 | €52,662 | -€6,691 | -11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,353 | €51,662 | -€6,691 | -11.5% |
| Amounts payable | 17/49 | €23,279 | €26,473 | +€3,194 | +13.7% |
| Amounts payable within one year | 42/48 | €23,279 | €26,473 | +€3,194 | +13.7% |
| Trade debts | 44 | €0 | €8,072 | +€8,072 | |
| Suppliers | 440/4 | €0 | €8,072 | +€8,072 | |
| Taxes, remuneration and social security | 45 | €23,279 | €13,576 | -€9,703 | -41.7% |
| Taxes | 450/3 | €23,279 | €13,576 | -€9,703 | -41.7% |
| Other amounts payable | 47/48 | - | €4,825 | +€4,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €6,850 | +€1,744 | +34.2% |
| Other operating charges | 640/8 | €816 | €3,360 | +€2,544 | +312% |
| Gross operating margin | 9900 | €32,709 | €8,824 | -€23,885 | -73.0% |
| Operating profit (loss) | 9901 | €26,787 | -€1,386 | -€28,173 | |
| Financial income | 75/76B | €0 | €32 | +€32 | +63,520% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +63,520% |
| Financial charges | 65/66B | €1,198 | €4,263 | +€3,065 | +256% |
| Recurring financial charges | 65 | €1,198 | €4,263 | +€3,065 | +256% |
| Profit (loss) for the period before taxes | 9903 | €25,589 | -€5,617 | -€31,206 | |
| Income taxes | 67/77 | €5,528 | €1,074 | -€4,454 | -80.6% |
| Profit (loss) for the period | 9904 | €20,062 | -€6,691 | -€26,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,062 | -€6,691 | -€26,753 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.