AC Events Management: 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.
AC Events Management
Largest movements
- Cash -€11,363
down €11,363 (-22.0%), from €51,538 to €40,175
mainly Contributions, distributions and other (-€22,500) and Debts after one year (-€11,688)
- Tangible fixed assets -€4,802
no longer reported in 2025 (was €4,802)
- Receivables within one year +€2,413
up €2,413 (+41.6%), from €5,802 to €8,215
of which Other amounts receivable: +€2,212
- Deferred charges and accrued income +€1,209
up €1,209 (+48.3%), from €2,504 to €3,713
- Debts after one year -€11,688
down €11,688 (-59.9%), from €19,505 to €7,817
- Other debts +€4,850
up €4,850 (+27.5%), from €17,650 to €22,500
- Profit (loss) carried forward -€4,236
down €4,236 (-81.4%), from €5,201 to €965
- Current portion of long-term debt -€3,816
no longer reported in 2025 (was €3,816)
- Trade debts +€2,625
up €2,625 (+208%), from €1,264 to €3,889
- Gross operating margin -€1,606
down €1,606 (-5.1%), from €31,314 to €29,708
- Depreciation -€712
down €712 (-12.9%), from €5,514 to €4,802
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 | €66,046 | €53,503 | -€12,543 | -19.0% |
| Fixed assets | 21/28 | €6,202 | €1,400 | -€4,802 | -77.4% |
| Tangible fixed assets | 22/27 | €4,802 | - | -€4,802 | |
| Furniture and vehicles | 24 | €4,802 | - | -€4,802 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €59,844 | €52,103 | -€7,741 | -12.9% |
| Amounts receivable within one year | 40/41 | €5,802 | €8,215 | +€2,413 | +41.6% |
| Trade receivables | 40 | - | €201 | +€201 | |
| Other amounts receivable | 41 | €5,802 | €8,014 | +€2,212 | +38.1% |
| Cash at bank and in hand | 54/58 | €51,538 | €40,175 | -€11,363 | -22.0% |
| Deferred charges and accrued income | 490/1 | €2,504 | €3,713 | +€1,209 | +48.3% |
| Total equity and liabilities | 10/49 | €66,046 | €53,503 | -€12,543 | -19.0% |
| Equity | 10/15 | €17,701 | €13,465 | -€4,236 | -23.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,201 | €965 | -€4,236 | -81.4% |
| Amounts payable | 17/49 | €48,345 | €40,038 | -€8,307 | -17.2% |
| Amounts payable after more than one year | 17 | €19,505 | €7,817 | -€11,688 | -59.9% |
| Other amounts payable | 178/9 | €19,505 | €7,817 | -€11,688 | -59.9% |
| Amounts payable within one year | 42/48 | €28,705 | €32,221 | +€3,516 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €3,816 | - | -€3,816 | |
| Trade debts | 44 | €1,264 | €3,889 | +€2,625 | +208% |
| Suppliers | 440/4 | €1,264 | €3,889 | +€2,625 | +208% |
| Taxes, remuneration and social security | 45 | €5,975 | €5,832 | -€143 | -2.4% |
| Taxes | 450/3 | €5,975 | €5,832 | -€143 | -2.4% |
| Other amounts payable | 47/48 | €17,650 | €22,500 | +€4,850 | +27.5% |
| Accrued charges and deferred income | 492/3 | €135 | - | -€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,514 | €4,802 | -€712 | -12.9% |
| Other operating charges | 640/8 | €580 | €598 | +€18 | +3.1% |
| Gross operating margin | 9900 | €31,314 | €29,708 | -€1,606 | -5.1% |
| Operating profit (loss) | 9901 | €25,220 | €24,308 | -€912 | -3.6% |
| Financial charges | 65/66B | €268 | €122 | -€146 | -54.5% |
| Recurring financial charges | 65 | €268 | €122 | -€146 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €24,952 | €24,186 | -€766 | -3.1% |
| Income taxes | 67/77 | €6,063 | €5,922 | -€141 | -2.3% |
| Profit (loss) for the period | 9904 | €18,889 | €18,264 | -€625 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,889 | €18,264 | -€625 | -3.3% |
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 25 October 2026 via checked.be.