ALL EVENTS CONCEPT: 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.
ALL EVENTS CONCEPT
Largest movements
- Receivables within one year +€31,703
up €31,703 (+51.8%), from €61,220 to €92,922
of which Other amounts receivable: +€35,946
- Cash -€5,794
down €5,794 (-19.5%), from €29,703 to €23,909
mainly Receivables within one year (-€31,703) and Tax, wage and social debts (-€1,839)
- Tangible fixed assets -€5,273
down €5,273 (-30.9%), from €17,038 to €11,765
of which Plant, machinery and equipment: -€3,559
- Profit (loss) carried forward +€16,478
up €16,478 (+18.4%), from -€89,377 to -€72,900
- Accrued charges and deferred income +€2,900
new in 2025: €2,900
- Trade debts +€1,948
up €1,948 (+4.7%), from €41,283 to €43,231
- Tax, wage and social debts -€1,839
down €1,839 (-1.1%), from €171,316 to €169,477
of which Remuneration and social security: -€7,821
- Staff costs -€62,583
down €62,583 (-30.3%), from €206,302 to €143,719
- Gross operating margin +€5,786
up €5,786 (+3.2%), from €181,928 to €187,714
- Financial charges +€2,857
up €2,857 (+37.4%), from €7,646 to €10,503
- Other operating charges +€2,558
up €2,558 (+21.6%), from €11,845 to €14,403
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 | €123,222 | €142,708 | +€19,486 | +15.8% |
| Fixed assets | 21/28 | €17,158 | €11,885 | -€5,273 | -30.7% |
| Tangible fixed assets | 22/27 | €17,038 | €11,765 | -€5,273 | -30.9% |
| Plant, machinery and equipment | 23 | €10,796 | €7,237 | -€3,559 | -33.0% |
| Furniture and vehicles | 24 | €6,242 | €4,528 | -€1,714 | -27.5% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €106,064 | €130,823 | +€24,759 | +23.3% |
| Stocks and contracts in progress | 3 | €15,141 | €13,992 | -€1,150 | -7.6% |
| Stocks | 30/36 | €15,141 | €13,992 | -€1,150 | -7.6% |
| Amounts receivable within one year | 40/41 | €61,220 | €92,922 | +€31,703 | +51.8% |
| Trade receivables | 40 | €27,647 | €23,404 | -€4,243 | -15.3% |
| Other amounts receivable | 41 | €33,573 | €69,518 | +€35,946 | +107% |
| Cash at bank and in hand | 54/58 | €29,703 | €23,909 | -€5,794 | -19.5% |
| Total equity and liabilities | 10/49 | €123,222 | €142,708 | +€19,486 | +15.8% |
| Equity | 10/15 | -€89,377 | -€72,900 | +€16,478 | +18.4% |
| Profit (loss) carried forward | 14 | -€89,377 | -€72,900 | +€16,478 | +18.4% |
| Amounts payable | 17/49 | €212,599 | €215,608 | +€3,008 | +1.4% |
| Amounts payable within one year | 42/48 | €212,599 | €212,708 | +€108 | +0.1% |
| Trade debts | 44 | €41,283 | €43,231 | +€1,948 | +4.7% |
| Suppliers | 440/4 | €41,283 | €43,231 | +€1,948 | +4.7% |
| Taxes, remuneration and social security | 45 | €171,316 | €169,477 | -€1,839 | -1.1% |
| Taxes | 450/3 | €72,714 | €78,696 | +€5,982 | +8.2% |
| Remuneration and social security | 454/9 | €98,602 | €90,781 | -€7,821 | -7.9% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | €206,302 | €143,719 | -€62,583 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,273 | €5,273 | = | 0.0% |
| Other operating charges | 640/8 | €11,845 | €14,403 | +€2,558 | +21.6% |
| Gross operating margin | 9900 | €181,928 | €187,714 | +€5,786 | +3.2% |
| Operating profit (loss) | 9901 | -€41,493 | €24,318 | +€65,811 | |
| Financial income | 75/76B | €1,047 | €2,918 | +€1,871 | +179% |
| Recurring financial income | 75 | €1,047 | €2,918 | +€1,871 | +179% |
| Financial charges | 65/66B | €7,646 | €10,503 | +€2,857 | +37.4% |
| Recurring financial charges | 65 | €7,646 | €10,503 | +€2,857 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,092 | €16,733 | +€64,824 | |
| Income taxes | 67/77 | €346 | €255 | -€91 | -26.3% |
| Profit (loss) for the period | 9904 | -€48,438 | €16,478 | +€64,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,438 | €16,478 | +€64,915 |
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 27 October 2026 via checked.be.