EFSANE FEESTZAAL: 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.
EFSANE FEESTZAAL
Largest movements
- Receivables within one year -€17,853
down €17,853 (-43.2%), from €41,308 to €23,456
of which Trade receivables: -€22,500
- Cash +€16,951
up €16,951 (+6576.8%), from €258 to €17,209
mainly Depreciation (+€23,772) and Receivables within one year (+€17,853)
- Intangible fixed assets -€13,500
down €13,500 (-40.0%), from €33,750 to €20,250
- Tangible fixed assets +€9,863
up €9,863 (+30.1%), from €32,784 to €42,647
of which Furniture and vehicles: +€12,128
- Deferred charges and accrued income +€2,554
up €2,554 (+1039.5%), from €246 to €2,799
- Debts after one year -€16,268
no longer reported in 2024 (was €16,268)
- Other debts -€16,210
down €16,210 (-67.1%), from €24,142 to €7,933
- Reserves +€15,247
up €15,247 (+25.0%), from €61,028 to €76,275
of which Distributable reserves: +€15,247
- Tax, wage and social debts +€11,901
up €11,901 (+140.8%), from €8,453 to €20,354
- Current portion of long-term debt +€3,345
new in 2024: €3,345
- Taxes -€7,641
down €7,641, from €6,613 to -€1,028
- Gross operating margin -€5,460
down €5,460 (-8.3%), from €65,963 to €60,503
- Other operating charges -€3,087
down €3,087 (-16.1%), from €19,161 to €16,074
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,441 | €126,457 | -€1,985 | -1.5% |
| Fixed assets | 21/28 | €86,630 | €82,993 | -€3,637 | -4.2% |
| Intangible fixed assets | 21 | €33,750 | €20,250 | -€13,500 | -40.0% |
| Tangible fixed assets | 22/27 | €32,784 | €42,647 | +€9,863 | +30.1% |
| Furniture and vehicles | 24 | €26,754 | €38,882 | +€12,128 | +45.3% |
| Other tangible fixed assets | 26 | €6,030 | €3,765 | -€2,265 | -37.6% |
| Financial fixed assets | 28 | €20,095 | €20,095 | = | 0.0% |
| Current assets | 29/58 | €41,812 | €43,464 | +€1,652 | +4.0% |
| Amounts receivable within one year | 40/41 | €41,308 | €23,456 | -€17,853 | -43.2% |
| Trade receivables | 40 | €39,587 | €17,087 | -€22,500 | -56.8% |
| Other amounts receivable | 41 | €1,721 | €6,368 | +€4,647 | +270.0% |
| Cash at bank and in hand | 54/58 | €258 | €17,209 | +€16,951 | +6576.8% |
| Deferred charges and accrued income | 490/1 | €246 | €2,799 | +€2,554 | +1039.5% |
| Total equity and liabilities | 10/49 | €128,441 | €126,457 | -€1,985 | -1.5% |
| Equity | 10/15 | €79,578 | €94,825 | +€15,247 | +19.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €61,028 | €76,275 | +€15,247 | +25.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €59,173 | €74,420 | +€15,247 | +25.8% |
| Amounts payable | 17/49 | €48,864 | €31,632 | -€17,232 | -35.3% |
| Amounts payable after more than one year | 17 | €16,268 | - | -€16,268 | |
| Financial debts | 170/4 | €16,268 | - | -€16,268 | |
| Amounts payable within one year | 42/48 | €32,595 | €31,632 | -€964 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,345 | +€3,345 | |
| Taxes, remuneration and social security | 45 | €8,453 | €20,354 | +€11,901 | +140.8% |
| Taxes | 450/3 | €8,453 | €20,354 | +€11,901 | +140.8% |
| Other amounts payable | 47/48 | €24,142 | €7,933 | -€16,210 | -67.1% |
| Non-recurring operating income | 76A | - | €5,231 | +€5,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,164 | €23,772 | -€392 | -1.6% |
| Other operating charges | 640/8 | €19,161 | €16,074 | -€3,087 | -16.1% |
| Non-recurring operating charges | 66A | - | €5,082 | +€5,082 | |
| Gross operating margin | 9900 | €65,963 | €60,503 | -€5,460 | -8.3% |
| Operating profit (loss) | 9901 | €22,639 | €15,575 | -€7,063 | -31.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €1,224 | €1,356 | +€132 | +10.8% |
| Recurring financial charges | 65 | €1,224 | €1,356 | +€132 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €21,415 | €14,219 | -€7,196 | -33.6% |
| Income taxes | 67/77 | €6,613 | -€1,028 | -€7,641 | |
| Profit (loss) for the period | 9904 | €14,802 | €15,247 | +€445 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,802 | €15,247 | +€445 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.