EVENT ARTISANS: 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.
EVENT ARTISANS
Largest movements
- Cash -€3,850
down €3,850 (-86.2%), from €4,467 to €617
mainly Other debts (-€26,725) and Trade debts (-€7,741)
- Tangible fixed assets -€2,140
no longer reported in 2025 (was €2,140)
- Stocks and contracts -€1,679
no longer reported in 2025 (was €1,679)
- Deferred charges and accrued income -€920
down €920 (-73.0%), from €1,260 to €340
- Receivables within one year -€521
down €521 (-63.0%), from €827 to €306
- Profit (loss) carried forward +€28,765
up €28,765 (+42.9%), from -€67,000 to -€38,235
- Other debts -€26,725
down €26,725 (-58.2%), from €45,892 to €19,166
- Trade debts -€7,741
down €7,741 (-77.9%), from €9,936 to €2,195
- Tax, wage and social debts -€3,560
down €3,560 (-26.5%), from €13,438 to €9,878
of which Taxes: -€2,180
- Staff costs -€26,775
down €26,775 (-89.5%), from €29,924 to €3,149
- Gross operating margin +€9,914
up €9,914 (+40.2%), from €24,651 to €34,565
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 | €10,525 | €1,264 | -€9,261 | -88.0% |
| Fixed assets | 21/28 | €2,291 | - | -€2,291 | |
| Tangible fixed assets | 22/27 | €2,140 | - | -€2,140 | |
| Furniture and vehicles | 24 | €2,140 | - | -€2,140 | |
| Financial fixed assets | 28 | €151 | - | -€151 | |
| Current assets | 29/58 | €8,234 | €1,264 | -€6,970 | -84.6% |
| Stocks and contracts in progress | 3 | €1,679 | - | -€1,679 | |
| Stocks | 30/36 | €1,679 | - | -€1,679 | |
| Amounts receivable within one year | 40/41 | €827 | €306 | -€521 | -63.0% |
| Trade receivables | 40 | €827 | €306 | -€521 | -63.0% |
| Cash at bank and in hand | 54/58 | €4,467 | €617 | -€3,850 | -86.2% |
| Deferred charges and accrued income | 490/1 | €1,260 | €340 | -€920 | -73.0% |
| Total equity and liabilities | 10/49 | €10,525 | €1,264 | -€9,261 | -88.0% |
| Equity | 10/15 | -€58,740 | -€29,975 | +€28,765 | +49.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,000 | -€38,235 | +€28,765 | +42.9% |
| Amounts payable | 17/49 | €69,265 | €31,239 | -€38,026 | -54.9% |
| Amounts payable within one year | 42/48 | €69,265 | €31,239 | -€38,026 | -54.9% |
| Trade debts | 44 | €9,936 | €2,195 | -€7,741 | -77.9% |
| Suppliers | 440/4 | €9,936 | €2,195 | -€7,741 | -77.9% |
| Taxes, remuneration and social security | 45 | €13,438 | €9,878 | -€3,560 | -26.5% |
| Taxes | 450/3 | €6,676 | €4,497 | -€2,180 | -32.6% |
| Remuneration and social security | 454/9 | €6,761 | €5,381 | -€1,380 | -20.4% |
| Other amounts payable | 47/48 | €45,892 | €19,166 | -€26,725 | -58.2% |
| Remuneration, social security and pensions | 62 | €29,924 | €3,149 | -€26,775 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | - | -€100 | |
| Other operating charges | 640/8 | €2,486 | €2,394 | -€92 | -3.7% |
| Gross operating margin | 9900 | €24,651 | €34,565 | +€9,914 | +40.2% |
| Operating profit (loss) | 9901 | -€7,859 | €29,022 | +€36,881 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €341 | €257 | -€85 | -24.8% |
| Recurring financial charges | 65 | €341 | €257 | -€85 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,200 | €28,765 | +€36,965 | |
| Profit (loss) for the period | 9904 | -€8,200 | €28,765 | +€36,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,200 | €28,765 | +€36,965 |
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 5 October 2026 via checked.be.