Emotion Events: 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.
Emotion Events
Largest movements
- Tangible fixed assets +€42,435
up €42,435 (+123%), from €34,397 to €76,832
of which Furniture and vehicles: +€49,040
- Debts after one year +€41,534
new in 2025: €41,534
- Trade debts -€24,953
down €24,953 (-77.8%), from €32,061 to €7,108
- Reserves +€18,150
up €18,150 (+976%), from €1,860 to €20,010
of which Distributable reserves: +€18,150
- Tax, wage and social debts +€5,584
up €5,584 (+14.1%), from €39,697 to €45,281
- Purchases and services +€58,361
up €58,361 (+30.9%), from €189,146 to €247,507
- Turnover +€32,696
up €32,696 (+9.1%), from €360,288 to €392,984
- Gross operating margin -€25,664
down €25,664 (-15.0%), from €171,141 to €145,477
- Depreciation +€9,212
up €9,212 (+142%), from €6,505 to €15,717
- Financial income +€7,700
new in 2025: €7,700
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 | €205,805 | €246,120 | +€40,315 | +19.6% |
| Fixed assets | 21/28 | €34,397 | €76,832 | +€42,435 | +123% |
| Tangible fixed assets | 22/27 | €34,397 | €76,832 | +€42,435 | +123% |
| Land and buildings | 22 | €14,872 | €13,172 | -€1,700 | -11.4% |
| Plant, machinery and equipment | 23 | €19,526 | €14,621 | -€4,905 | -25.1% |
| Furniture and vehicles | 24 | - | €49,040 | +€49,040 | |
| Current assets | 29/58 | €171,408 | €169,288 | -€2,120 | -1.2% |
| Amounts receivable within one year | 40/41 | €171,037 | €169,285 | -€1,752 | -1.0% |
| Trade receivables | 40 | €64,101 | €29,605 | -€34,496 | -53.8% |
| Other amounts receivable | 41 | €106,936 | €139,680 | +€32,744 | +30.6% |
| Cash at bank and in hand | 54/58 | €371 | €3 | -€368 | -99.3% |
| Total equity and liabilities | 10/49 | €205,805 | €246,120 | +€40,315 | +19.6% |
| Equity | 10/15 | €134,047 | €152,197 | +€18,150 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €20,010 | +€18,150 | +976% |
| 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 | - | €18,150 | +€18,150 | |
| Profit (loss) carried forward | 14 | €113,587 | €113,587 | = | 0.0% |
| Amounts payable | 17/49 | €71,758 | €93,923 | +€22,165 | +30.9% |
| Amounts payable after more than one year | 17 | - | €41,534 | +€41,534 | |
| Financial debts | 170/4 | - | €41,534 | +€41,534 | |
| Amounts payable within one year | 42/48 | €71,758 | €52,389 | -€19,369 | -27.0% |
| Trade debts | 44 | €32,061 | €7,108 | -€24,953 | -77.8% |
| Suppliers | 440/4 | €32,061 | €7,108 | -€24,953 | -77.8% |
| Taxes, remuneration and social security | 45 | €39,697 | €45,281 | +€5,584 | +14.1% |
| Taxes | 450/3 | €39,697 | €45,281 | +€5,584 | +14.1% |
| Turnover | 70 | €360,288 | €392,984 | +€32,696 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €189,146 | €247,507 | +€58,361 | +30.9% |
| Remuneration, social security and pensions | 62 | €94,689 | €100,401 | +€5,711 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €15,717 | +€9,212 | +142% |
| Other operating charges | 640/8 | €1,403 | €942 | -€461 | -32.9% |
| Non-recurring operating charges | 66A | €183 | €452 | +€269 | +147% |
| Gross operating margin | 9900 | €171,141 | €145,477 | -€25,664 | -15.0% |
| Operating profit (loss) | 9901 | €68,362 | €27,966 | -€40,395 | -59.1% |
| Financial income | 75/76B | - | €7,700 | +€7,700 | |
| Recurring financial income | 75 | - | €7,700 | +€7,700 | |
| Financial charges | 65/66B | €280 | €1,475 | +€1,195 | +426% |
| Recurring financial charges | 65 | €149 | €1,475 | +€1,326 | +887% |
| Non-recurring financial charges | 66B | €131 | - | -€131 | |
| Profit (loss) for the period before taxes | 9903 | €68,082 | €34,191 | -€33,890 | -49.8% |
| Income taxes | 67/77 | €15,714 | €16,041 | +€328 | +2.1% |
| Profit (loss) for the period | 9904 | €52,368 | €18,150 | -€34,218 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,368 | €18,150 | -€34,218 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.