Circus Apollo Entertainment: 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.
Circus Apollo Entertainment
Largest movements
- Receivables within one year +€1,409
up €1,409 (+34.0%), from €4,139 to €5,548
- Tangible fixed assets +€605
up €605 (+13.2%), from €4,574 to €5,179
of which Plant, machinery and equipment: +€1,089
- Deferred charges and accrued income -€518
no longer reported in 2025 (was €518)
- Cash -€395
down €395 (-6.1%), from €6,490 to €6,094
mainly Receivables within one year (-€1,409) and Investment in fixed assets (net) (-€1,350)
- Trade debts +€785
up €785 (+125%), from €628 to €1,413
- Profit (loss) carried forward +€214
up €214 (+3.3%), from -€6,479 to -€6,264
- Gross operating margin -€4,698
down €4,698 (-61.5%), from €7,642 to €2,944
- Other operating charges +€350
up €350 (+27.8%), from €1,260 to €1,610
- Financial charges -€225
down €225 (-37.5%), from €599 to €374
- Depreciation +€97
up €97 (+15.0%), from €648 to €745
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 | €17,901 | €18,901 | +€1,000 | +5.6% |
| Fixed assets | 21/28 | €5,954 | €6,559 | +€605 | +10.2% |
| Tangible fixed assets | 22/27 | €4,574 | €5,179 | +€605 | +13.2% |
| Land and buildings | 22 | €737 | €553 | -€184 | -25.0% |
| Plant, machinery and equipment | 23 | €2,691 | €3,780 | +€1,089 | +40.5% |
| Furniture and vehicles | 24 | €1,146 | €846 | -€300 | -26.2% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €11,947 | €12,342 | +€395 | +3.3% |
| Stocks and contracts in progress | 3 | €800 | €700 | -€100 | -12.5% |
| Stocks | 30/36 | €800 | €700 | -€100 | -12.5% |
| Amounts receivable within one year | 40/41 | €4,139 | €5,548 | +€1,409 | +34.0% |
| Other amounts receivable | 41 | €4,139 | €5,548 | +€1,409 | +34.0% |
| Cash at bank and in hand | 54/58 | €6,490 | €6,094 | -€395 | -6.1% |
| Deferred charges and accrued income | 490/1 | €518 | - | -€518 | |
| Total equity and liabilities | 10/49 | €17,901 | €18,901 | +€1,000 | +5.6% |
| Equity | 10/15 | €17,273 | €17,487 | +€214 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,159 | €5,159 | = | 0.0% |
| Distributable reserves | 133 | €5,159 | €5,159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,479 | -€6,264 | +€214 | +3.3% |
| Amounts payable | 17/49 | €628 | €1,414 | +€786 | +125% |
| Amounts payable within one year | 42/48 | €628 | €1,414 | +€786 | +125% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €628 | €1,413 | +€785 | +125% |
| Suppliers | 440/4 | €628 | €1,413 | +€785 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €745 | +€97 | +15.0% |
| Other operating charges | 640/8 | €1,260 | €1,610 | +€350 | +27.8% |
| Gross operating margin | 9900 | €7,642 | €2,944 | -€4,698 | -61.5% |
| Operating profit (loss) | 9901 | €5,734 | €589 | -€5,145 | -89.7% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €599 | €374 | -€225 | -37.5% |
| Recurring financial charges | 65 | €599 | €374 | -€225 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €5,143 | €214 | -€4,928 | -95.8% |
| Profit (loss) for the period | 9904 | €5,143 | €214 | -€4,928 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,143 | €214 | -€4,928 | -95.8% |
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 29 October 2026 via checked.be.