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B-V EVENEMENTEN: 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.

What changed

B-V EVENEMENTEN

BE 0793.558.978
NACE 93.299, Other amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,331
2024 · €21,289-€8,958
Equity
€43,339
2024 · €31,008+€12,331
Cash
€744
2024 · €31,017-€30,273
Balance sheet total
€57,840
2024 · €41,398+€16,441

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€55,239

    up €55,239 (+2,975%), from €1,857 to €57,096

    of which Other amounts receivable: +€53,484

  • Cash -€30,273

    down €30,273 (-97.6%), from €31,017 to €744

    mainly Receivables within one year (-€55,239)

  • Tangible fixed assets -€7,525

    down €7,525 (-100%), from €7,525 to €0

  • Deferred charges and accrued income -€1,000

    down €1,000 (-100%), from €1,000 to €0

Equity and liabilities
  • Profit (loss) carried forward +€12,331

    up €12,331 (+2,428%), from €508 to €12,839

  • Tax, wage and social debts +€4,110

    up €4,110 (+41.6%), from €9,880 to €13,991

Income statement
  • Gross operating margin -€13,318

    down €13,318 (-35.2%), from €37,847 to €24,529

  • Taxes -€5,770

    down €5,770 (-58.4%), from €9,880 to €4,110

  • Depreciation -€2,963

    down €2,963 (-100%), from €2,963 to €0

  • Other operating charges -€2,697

    down €2,697 (-87.4%), from €3,084 to €387

  • Financial charges -€455

    down €455 (-72.2%), from €630 to €175

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €21,289
Gross operating margin -€13,318
Depreciation +€2,963
Other operating charges +€2,697
Other operating items -€7,525
Financial income +€0
Financial charges +€455
Taxes +€5,770
Result 2025 €12,331
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations -€37,798
Investment +€7,525
Financing €0
Cash 2024 €31,017
Net result for the year +€12,331
Receivables within one year -€55,239
Deferred charges and accrued income +€1,000
Tax, wage and social debts +€4,110
Investment in fixed assets (net) +€7,525
Cash 2025 €744
brings cash intakes cash out
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €41,398 €57,840 +€16,441 +39.7%
Formation expenses 20 €0 - =
Fixed assets 21/28 €7,525 €0 -€7,525 -100%
Tangible fixed assets 22/27 €7,525 €0 -€7,525 -100%
Plant, machinery and equipment 23 €7,525 €0 -€7,525 -100%
Current assets 29/58 €33,873 €57,840 +€23,966 +70.8%
Amounts receivable within one year 40/41 €1,857 €57,096 +€55,239 +2,975%
Trade receivables 40 €1,218 €2,973 +€1,755 +144%
Other amounts receivable 41 €639 €54,123 +€53,484 +8,376%
Cash at bank and in hand 54/58 €31,017 €744 -€30,273 -97.6%
Deferred charges and accrued income 490/1 €1,000 €0 -€1,000 -100%
Total equity and liabilities 10/49 €41,398 €57,840 +€16,441 +39.7%
Equity 10/15 €31,008 €43,339 +€12,331 +39.8%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €25,500 €25,500 = 0.0%
Distributable reserves 133 €25,500 €25,500 = 0.0%
Profit (loss) carried forward 14 €508 €12,839 +€12,331 +2,428%
Amounts payable 17/49 €10,391 €14,501 +€4,110 +39.6%
Amounts payable after more than one year 17 €350 €350 = 0.0%
Other amounts payable 178/9 €350 €350 = 0.0%
Amounts payable within one year 42/48 €10,041 €14,151 +€4,110 +40.9%
Taxes, remuneration and social security 45 €9,880 €13,991 +€4,110 +41.6%
Taxes 450/3 €9,880 €13,991 +€4,110 +41.6%
Other amounts payable 47/48 €160 €160 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,963 €0 -€2,963 -100%
Other operating charges 640/8 €3,084 €387 -€2,697 -87.4%
Non-recurring operating charges 66A - €7,525 +€7,525
Gross operating margin 9900 €37,847 €24,529 -€13,318 -35.2%
Operating profit (loss) 9901 €31,800 €16,616 -€15,184 -47.7%
Financial income 75/76B €0 €0 +€0 +2,400%
Recurring financial income 75 €0 €0 +€0 +2,400%
Financial charges 65/66B €630 €175 -€455 -72.2%
Recurring financial charges 65 €630 €175 -€455 -72.2%
Profit (loss) for the period before taxes 9903 €31,170 €16,441 -€14,728 -47.3%
Income taxes 67/77 €9,880 €4,110 -€5,770 -58.4%
Profit (loss) for the period 9904 €21,289 €12,331 -€8,958 -42.1%
Profit (loss) for the period to be appropriated 9905 €21,289 €12,331 -€8,958 -42.1%

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 17 October 2026 via checked.be.