ENTERTAINMENT OPERATIONS: 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.
ENTERTAINMENT OPERATIONS
Largest movements
- Cash +€25,079
up €25,079 (+957%), from €2,620 to €27,699
mainly Trade debts (+€11,670) and Net result for the year (+€9,958)
- Trade debts +€11,670
up €11,670 (+417%), from €2,800 to €14,470
- Profit (loss) carried forward +€9,958
up €9,958 (+108%), from €9,181 to €19,139
- Tax, wage and social debts +€3,676
new in 2025: €3,676
- Gross operating margin +€9,543
up €9,543 (+179%), from €5,326 to €14,869
- Taxes +€4,746
new in 2025: €4,746
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 | €49,932 | €75,236 | +€25,304 | +50.7% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €24,932 | €50,236 | +€25,304 | +101% |
| Amounts receivable within one year | 40/41 | €15,090 | €15,314 | +€224 | +1.5% |
| Trade receivables | 40 | €15,090 | €15,314 | +€224 | +1.5% |
| Cash at bank and in hand | 54/58 | €2,620 | €27,699 | +€25,079 | +957% |
| Deferred charges and accrued income | 490/1 | €7,222 | €7,223 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €49,932 | €75,236 | +€25,304 | +50.7% |
| Equity | 10/15 | €47,132 | €57,090 | +€9,958 | +21.1% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Capital | 10 | €37,500 | - | -€37,500 | |
| Issued capital | 100 | €37,500 | - | -€37,500 | |
| Reserves | 13 | €451 | €452 | +€1 | +0.1% |
| Non-distributable reserves | 130/1 | €451 | - | -€451 | |
| Legal reserve | 130 | €451 | - | -€451 | |
| Distributable reserves | 133 | - | €452 | +€452 | |
| Profit (loss) carried forward | 14 | €9,181 | €19,139 | +€9,958 | +108% |
| Amounts payable | 17/49 | €2,800 | €18,146 | +€15,346 | +548% |
| Amounts payable within one year | 42/48 | €2,800 | €18,146 | +€15,346 | +548% |
| Trade debts | 44 | €2,800 | €14,470 | +€11,670 | +417% |
| Suppliers | 440/4 | €2,800 | €14,470 | +€11,670 | +417% |
| Taxes, remuneration and social security | 45 | - | €3,676 | +€3,676 | |
| Taxes | 450/3 | - | €3,676 | +€3,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111 | - | -€111 | |
| Gross operating margin | 9900 | €5,326 | €14,869 | +€9,543 | +179% |
| Operating profit (loss) | 9901 | €5,215 | €14,869 | +€9,654 | +185% |
| Financial charges | 65/66B | €183 | €165 | -€18 | -9.8% |
| Recurring financial charges | 65 | €183 | €165 | -€18 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €5,032 | €14,704 | +€9,672 | +192% |
| Income taxes | 67/77 | - | €4,746 | +€4,746 | |
| Profit (loss) for the period | 9904 | €5,032 | €9,958 | +€4,926 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,032 | €9,958 | +€4,926 | +97.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.