AV EVENT SUPPORT: 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.
AV EVENT SUPPORT
Largest movements
- Tangible fixed assets +€123,763
up €123,763 (+5.0%), from €2.5m to €2.6m
of which Land and buildings: +€214,631
- Receivables within one year +€40,960
up €40,960 (+43.2%), from €94,776 to €135,736
of which Trade receivables: +€40,960
- Trade debts +€210,564
up €210,564 (+1,168%), from €18,028 to €228,591
- Revaluation surpluses +€200,000
new in 2025: €200,000
- Debts after one year -€153,303
down €153,303 (-29.4%), from €522,185 to €368,882
- Other debts -€60,654
down €60,654 (-2.8%), from €2.2m to €2.1m
- Profit (loss) carried forward -€36,455
down €36,455 (-12.1%), from -€301,148 to -€337,603
- Gross operating margin -€122,387
down €122,387 (-31.8%), from €384,477 to €262,090
- Taxes -€27,638
down €27,638 (-66.2%), from €41,755 to €14,116
- Staff costs -€6,103
down €6,103 (-13.3%), from €46,046 to €39,943
- Financial charges -€4,599
down €4,599 (-20.0%), from €22,943 to €18,344
- Depreciation +€4,166
up €4,166 (+2.0%), from €204,322 to €208,488
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 | €3,022,313 | €3,153,682 | +€131,369 | +4.3% |
| Fixed assets | 21/28 | €2,485,326 | €2,609,088 | +€123,763 | +5.0% |
| Tangible fixed assets | 22/27 | €2,485,326 | €2,609,088 | +€123,763 | +5.0% |
| Land and buildings | 22 | €1,724,114 | €1,938,745 | +€214,631 | +12.4% |
| Plant, machinery and equipment | 23 | €76,341 | €60,404 | -€15,937 | -20.9% |
| Furniture and vehicles | 24 | €684,872 | €609,940 | -€74,932 | -10.9% |
| Current assets | 29/58 | €536,987 | €544,593 | +€7,606 | +1.4% |
| Amounts receivable within one year | 40/41 | €94,776 | €135,736 | +€40,960 | +43.2% |
| Trade receivables | 40 | €94,366 | €135,326 | +€40,960 | +43.4% |
| Other amounts receivable | 41 | €409 | €409 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €427,212 | €408,858 | -€18,354 | -4.3% |
| Deferred charges and accrued income | 490/1 | €15,000 | - | -€15,000 | |
| Total equity and liabilities | 10/49 | €3,022,313 | €3,153,682 | +€131,369 | +4.3% |
| Equity | 10/15 | €48,129 | €211,674 | +€163,545 | +340% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | - | €200,000 | +€200,000 | |
| Reserves | 13 | €336,877 | €336,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €335,017 | €335,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,148 | -€337,603 | -€36,455 | -12.1% |
| Amounts payable | 17/49 | €2,974,185 | €2,942,008 | -€32,177 | -1.1% |
| Amounts payable after more than one year | 17 | €522,185 | €368,882 | -€153,303 | -29.4% |
| Financial debts | 170/4 | €522,185 | €368,882 | -€153,303 | -29.4% |
| Amounts payable within one year | 42/48 | €2,401,642 | €2,526,717 | +€125,076 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €148,590 | €153,303 | +€4,714 | +3.2% |
| Trade debts | 44 | €18,028 | €228,591 | +€210,564 | +1,168% |
| Suppliers | 440/4 | €18,028 | €228,591 | +€210,564 | +1,168% |
| Taxes, remuneration and social security | 45 | €72,699 | €43,151 | -€29,548 | -40.6% |
| Taxes | 450/3 | €70,153 | €39,779 | -€30,374 | -43.3% |
| Remuneration and social security | 454/9 | €2,546 | €3,372 | +€826 | +32.4% |
| Other amounts payable | 47/48 | €2,162,325 | €2,101,672 | -€60,654 | -2.8% |
| Accrued charges and deferred income | 492/3 | €50,358 | €46,409 | -€3,949 | -7.8% |
| Remuneration, social security and pensions | 62 | €46,046 | €39,943 | -€6,103 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,322 | €208,488 | +€4,166 | +2.0% |
| Other operating charges | 640/8 | €18,768 | €19,513 | +€745 | +4.0% |
| Gross operating margin | 9900 | €384,477 | €262,090 | -€122,387 | -31.8% |
| Operating profit (loss) | 9901 | €115,341 | -€5,854 | -€121,195 | |
| Financial income | 75/76B | €288 | €1,860 | +€1,572 | +546% |
| Recurring financial income | 75 | €288 | €1,860 | +€1,572 | +546% |
| Financial charges | 65/66B | €22,943 | €18,344 | -€4,599 | -20.0% |
| Recurring financial charges | 65 | €22,943 | €18,344 | -€4,599 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €92,686 | -€22,338 | -€115,024 | |
| Income taxes | 67/77 | €41,755 | €14,116 | -€27,638 | -66.2% |
| Profit (loss) for the period | 9904 | €50,932 | -€36,455 | -€87,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,932 | -€36,455 | -€87,386 |
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 14 October 2026 via checked.be.