A.S. EVENT: 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.S. EVENT
Largest movements
- Tangible fixed assets +€12,258
up €12,258 (+1,304%), from €940 to €13,198
of which Furniture and vehicles: +€10,542
- Financial fixed assets -€2,000
no longer reported in 2025 (was €2,000)
- Cash -€1,515
no longer reported in 2025 (was €1,515)
mainly Investment in fixed assets (net) (-€11,599) and Receivables within one year (-€963)
- Receivables within one year +€963
up €963 (+10.4%), from €9,235 to €10,198
of which Trade receivables: +€1,493
- Deferred charges and accrued income -€236
no longer reported in 2025 (was €236)
- Trade debts +€6,090
up €6,090 (+329%), from €1,849 to €7,940
of which Suppliers: +€5,295
- Profit (loss) carried forward +€2,433
up €2,433 (+2.3%), from -€105,293 to -€102,861
- Other debts +€936
up €936 (+1.0%), from €96,414 to €97,349
- Accrued charges and deferred income -€772
no longer reported in 2025 (was €772)
- Tax, wage and social debts +€418
new in 2025: €418
- Gross operating margin -€34,673
down €34,673 (-88.1%), from €39,348 to €4,675
- Depreciation +€1,237
up €1,237 (+1,194%), from €104 to €1,341
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 | €14,214 | €23,504 | +€9,290 | +65.4% |
| Fixed assets | 21/28 | €2,940 | €13,198 | +€10,258 | +349% |
| Tangible fixed assets | 22/27 | €940 | €13,198 | +€12,258 | +1,304% |
| Plant, machinery and equipment | 23 | €940 | €2,657 | +€1,717 | +183% |
| Furniture and vehicles | 24 | - | €10,542 | +€10,542 | |
| Financial fixed assets | 28 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €11,274 | €10,306 | -€968 | -8.6% |
| Stocks and contracts in progress | 3 | €287 | €107 | -€180 | -62.7% |
| Stocks | 30/36 | €287 | €107 | -€180 | -62.7% |
| Amounts receivable within one year | 40/41 | €9,235 | €10,198 | +€963 | +10.4% |
| Trade receivables | 40 | €7,779 | €9,272 | +€1,493 | +19.2% |
| Other amounts receivable | 41 | €1,456 | €927 | -€529 | -36.4% |
| Cash at bank and in hand | 54/58 | €1,515 | - | -€1,515 | |
| Deferred charges and accrued income | 490/1 | €236 | - | -€236 | |
| Total equity and liabilities | 10/49 | €14,214 | €23,504 | +€9,290 | +65.4% |
| Equity | 10/15 | -€84,884 | -€82,451 | +€2,433 | +2.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,293 | -€102,861 | +€2,433 | +2.3% |
| Amounts payable | 17/49 | €99,098 | €105,955 | +€6,857 | +6.9% |
| Amounts payable within one year | 42/48 | €98,326 | €105,955 | +€7,629 | +7.8% |
| Financial debts | 43 | - | €248 | +€248 | |
| Credit institutions | 430/8 | - | €248 | +€248 | |
| Trade debts | 44 | €1,849 | €7,940 | +€6,090 | +329% |
| Suppliers | 440/4 | €1,849 | €7,145 | +€5,295 | +286% |
| Bills of exchange payable | 441 | - | €795 | +€795 | |
| Advances received on contracts in progress | 46 | €64 | - | -€64 | |
| Taxes, remuneration and social security | 45 | - | €418 | +€418 | |
| Taxes | 450/3 | - | €418 | +€418 | |
| Other amounts payable | 47/48 | €96,414 | €97,349 | +€936 | +1.0% |
| Accrued charges and deferred income | 492/3 | €772 | - | -€772 | |
| Non-recurring operating income | 76A | €51,925 | - | -€51,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €1,341 | +€1,237 | +1,194% |
| Other operating charges | 640/8 | €772 | €738 | -€34 | -4.4% |
| Gross operating margin | 9900 | €39,348 | €4,675 | -€34,673 | -88.1% |
| Operating profit (loss) | 9901 | €38,473 | €2,597 | -€35,876 | -93.3% |
| Financial income | 75/76B | €27 | €26 | -€1 | -3.5% |
| Recurring financial income | 75 | €27 | €26 | -€1 | -3.5% |
| Financial charges | 65/66B | €377 | €490 | +€113 | +29.9% |
| Recurring financial charges | 65 | €377 | €490 | +€113 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €38,123 | €2,133 | -€35,990 | -94.4% |
| Income taxes | 67/77 | - | -€300 | -€300 | |
| Profit (loss) for the period | 9904 | €38,123 | €2,433 | -€35,690 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,123 | €2,433 | -€35,690 | -93.6% |
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 14 October 2026 via checked.be.