D&S Event: what changed
Two fiscal 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.
D&S Event
Largest movements
- Deferred charges and accrued income +€7,924
up €7,924 (+5282.7%), from €150 to €8,074
- Receivables within one year +€7,052
up €7,052 (+22.7%), from €31,036 to €38,088
of which Trade receivables: +€6,243
- Financial fixed assets +€6,087
up €6,087 (+58.4%), from €10,420 to €16,508
- Tangible fixed assets -€4,393
down €4,393 (-6.7%), from €65,938 to €61,545
of which Plant, machinery and equipment: -€4,264
- Cash -€2,429
down €2,429 (-3.4%), from €71,731 to €69,302
mainly Investment in fixed assets (net) (-€36,463) and Tax, wage and social debts (-€18,511)
- Reserves +€35,455
up €35,455 (+43.3%), from €81,818 to €117,273
- Tax, wage and social debts -€18,511
down €18,511 (-40.1%), from €46,154 to €27,644
of which Taxes: -€12,274
- Trade debts -€2,975
down €2,975 (-8.4%), from €35,326 to €32,351
- Gross operating margin -€45,424
down €45,424 (-23.3%), from €194,977 to €149,553
- Taxes -€24,031
down €24,031 (-58.7%), from €40,948 to €16,917
- Depreciation +€20,861
up €20,861 (+150.0%), from €13,908 to €34,769
- Staff costs +€4,811
up €4,811 (+8.9%), from €54,130 to €58,941
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.
Cash bridge derived
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 | €184,423 | €200,075 | +€15,652 | +8.5% |
| Fixed assets | 21/28 | €76,358 | €78,052 | +€1,694 | +2.2% |
| Tangible fixed assets | 22/27 | €65,938 | €61,545 | -€4,393 | -6.7% |
| Plant, machinery and equipment | 23 | €51,213 | €46,950 | -€4,264 | -8.3% |
| Furniture and vehicles | 24 | €2,450 | €5,414 | +€2,964 | +121.0% |
| Other tangible fixed assets | 26 | €12,275 | €9,181 | -€3,094 | -25.2% |
| Financial fixed assets | 28 | €10,420 | €16,508 | +€6,087 | +58.4% |
| Current assets | 29/58 | €108,065 | €122,023 | +€13,958 | +12.9% |
| Stocks and contracts in progress | 3 | €5,147 | €6,559 | +€1,411 | +27.4% |
| Stocks | 30/36 | €5,147 | €6,559 | +€1,411 | +27.4% |
| Amounts receivable within one year | 40/41 | €31,036 | €38,088 | +€7,052 | +22.7% |
| Trade receivables | 40 | €2,593 | €8,837 | +€6,243 | +240.8% |
| Other amounts receivable | 41 | €28,443 | €29,251 | +€808 | +2.8% |
| Cash at bank and in hand | 54/58 | €71,731 | €69,302 | -€2,429 | -3.4% |
| Deferred charges and accrued income | 490/1 | €150 | €8,074 | +€7,924 | +5282.7% |
| Total equity and liabilities | 10/49 | €184,423 | €200,075 | +€15,652 | +8.5% |
| Equity | 10/15 | €99,890 | €135,454 | +€35,564 | +35.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €81,818 | €117,273 | +€35,455 | +43.3% |
| Distributable reserves | 133 | €81,818 | €117,273 | +€35,455 | +43.3% |
| Profit (loss) carried forward | 14 | €12,072 | €12,181 | +€109 | +0.9% |
| Amounts payable | 17/49 | €84,533 | €64,621 | -€19,912 | -23.6% |
| Amounts payable within one year | 42/48 | €84,533 | €64,621 | -€19,912 | -23.6% |
| Trade debts | 44 | €35,326 | €32,351 | -€2,975 | -8.4% |
| Suppliers | 440/4 | €35,326 | €32,351 | -€2,975 | -8.4% |
| Taxes, remuneration and social security | 45 | €46,154 | €27,644 | -€18,511 | -40.1% |
| Taxes | 450/3 | €38,004 | €25,731 | -€12,274 | -32.3% |
| Remuneration and social security | 454/9 | €8,150 | €1,913 | -€6,237 | -76.5% |
| Other amounts payable | 47/48 | €3,052 | €4,626 | +€1,573 | +51.5% |
| Remuneration, social security and pensions | 62 | €54,130 | €58,941 | +€4,811 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,908 | €34,769 | +€20,861 | +150.0% |
| Other operating charges | 640/8 | €3,347 | €2,809 | -€538 | -16.1% |
| Gross operating margin | 9900 | €194,977 | €149,553 | -€45,424 | -23.3% |
| Operating profit (loss) | 9901 | €123,591 | €53,034 | -€70,558 | -57.1% |
| Financial charges | 65/66B | €355 | €553 | +€198 | +55.8% |
| Recurring financial charges | 65 | €355 | €553 | +€198 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €123,237 | €52,481 | -€70,756 | -57.4% |
| Income taxes | 67/77 | €40,948 | €16,917 | -€24,031 | -58.7% |
| Profit (loss) for the period | 9904 | €82,289 | €35,564 | -€46,725 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,289 | €35,564 | -€46,725 | -56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.