A & D Events: 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.
A & D Events
Largest movements
- Tangible fixed assets +€164,117
up €164,117 (+1,182%), from €13,890 to €178,007
of which Furniture and vehicles: +€157,975
- Cash -€78,427
down €78,427 (-47.4%), from €165,432 to €87,005
mainly Accrued charges and deferred income (-€189,996) and Investment in fixed assets (net) (-€178,166)
- Receivables within one year -€61,743
down €61,743 (-4.8%), from €1.3m to €1.2m
of which Trade receivables: -€151,035
- Deferred charges and accrued income -€33,533
down €33,533 (-79.4%), from €42,235 to €8,702
- Accrued charges and deferred income -€189,996
no longer reported in 2025 (was €189,996)
- Reserves +€90,824
up €90,824 (+34.5%), from €262,980 to €353,804
- Debts after one year +€68,793
up €68,793 (+34.4%), from €200,000 to €268,793
- Gross operating margin +€113,080
up €113,080 (+38.3%), from €295,534 to €408,614
- Staff costs +€30,047
up €30,047 (+13.7%), from €218,688 to €248,735
- Taxes +€12,103
up €12,103 (+79.7%), from €15,194 to €27,297
- Depreciation +€5,116
up €5,116 (+57.3%), from €8,933 to €14,049
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 | €1,519,441 | €1,509,855 | -€9,586 | -0.6% |
| Fixed assets | 21/28 | €13,890 | €178,007 | +€164,117 | +1,182% |
| Tangible fixed assets | 22/27 | €13,890 | €178,007 | +€164,117 | +1,182% |
| Land and buildings | 22 | €805 | - | -€805 | |
| Plant, machinery and equipment | 23 | €4,184 | €11,131 | +€6,946 | +166% |
| Furniture and vehicles | 24 | €8,901 | €166,876 | +€157,975 | +1,775% |
| Current assets | 29/58 | €1,505,551 | €1,331,848 | -€173,703 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,297,884 | €1,236,141 | -€61,743 | -4.8% |
| Trade receivables | 40 | €936,748 | €785,713 | -€151,035 | -16.1% |
| Other amounts receivable | 41 | €361,136 | €450,428 | +€89,292 | +24.7% |
| Cash at bank and in hand | 54/58 | €165,432 | €87,005 | -€78,427 | -47.4% |
| Deferred charges and accrued income | 490/1 | €42,235 | €8,702 | -€33,533 | -79.4% |
| Total equity and liabilities | 10/49 | €1,519,441 | €1,509,855 | -€9,586 | -0.6% |
| Equity | 10/15 | €281,572 | €372,396 | +€90,824 | +32.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €262,980 | €353,804 | +€90,824 | +34.5% |
| Distributable reserves | 133 | €262,980 | €353,804 | +€90,824 | +34.5% |
| Amounts payable | 17/49 | €1,237,869 | €1,137,459 | -€100,410 | -8.1% |
| Amounts payable after more than one year | 17 | €200,000 | €268,793 | +€68,793 | +34.4% |
| Financial debts | 170/4 | €200,000 | €268,793 | +€68,793 | +34.4% |
| Amounts payable within one year | 42/48 | €847,873 | €868,666 | +€20,793 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,207 | +€11,207 | |
| Financial debts | 43 | - | €12,194 | +€12,194 | |
| Other loans | 439 | - | €12,194 | +€12,194 | |
| Trade debts | 44 | €499,028 | €504,098 | +€5,070 | +1.0% |
| Suppliers | 440/4 | €499,028 | €504,098 | +€5,070 | +1.0% |
| Taxes, remuneration and social security | 45 | €194,026 | €189,138 | -€4,888 | -2.5% |
| Taxes | 450/3 | €176,530 | €168,920 | -€7,610 | -4.3% |
| Remuneration and social security | 454/9 | €17,497 | €20,218 | +€2,721 | +15.6% |
| Other amounts payable | 47/48 | €154,819 | €152,029 | -€2,790 | -1.8% |
| Accrued charges and deferred income | 492/3 | €189,996 | - | -€189,996 | |
| Remuneration, social security and pensions | 62 | €218,688 | €248,735 | +€30,047 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,933 | €14,049 | +€5,116 | +57.3% |
| Other operating charges | 640/8 | €3,126 | €4,011 | +€885 | +28.3% |
| Non-recurring operating charges | 66A | €2,483 | - | -€2,483 | |
| Gross operating margin | 9900 | €295,534 | €408,614 | +€113,080 | +38.3% |
| Operating profit (loss) | 9901 | €62,303 | €141,818 | +€79,515 | +128% |
| Financial income | 75/76B | €3,148 | €793 | -€2,355 | -74.8% |
| Recurring financial income | 75 | €3,148 | €793 | -€2,355 | -74.8% |
| Financial charges | 65/66B | €22,651 | €24,490 | +€1,839 | +8.1% |
| Recurring financial charges | 65 | €22,651 | €24,490 | +€1,839 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €42,801 | €118,121 | +€75,320 | +176% |
| Income taxes | 67/77 | €15,194 | €27,297 | +€12,103 | +79.7% |
| Profit (loss) for the period | 9904 | €27,607 | €90,824 | +€63,217 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €27,607 | €90,824 | +€63,217 | +229% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.