Event by Chris: 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.
Event by Chris
Largest movements
- Cash -€11,749
down €11,749 (-37.4%), from €31,380 to €19,631
mainly Contributions, distributions and other (-€15,379) and Investment in fixed assets (net) (-€9,262)
- Tangible fixed assets +€9,093
new in 2025: €9,093
- Receivables within one year +€4,113
up €4,113 (+20.4%), from €20,172 to €24,284
of which Other amounts receivable: +€3,837
- Other debts +€3,775
up €3,775 (+32.5%), from €11,604 to €15,379
- Tax, wage and social debts -€2,250
down €2,250 (-36.0%), from €6,256 to €4,006
- Gross operating margin +€43,576
up €43,576, from -€26,650 to €16,926
- Taxes +€1,362
up €1,362, from -€1,031 to €331
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 | €51,780 | €53,061 | +€1,281 | +2.5% |
| Fixed assets | 21/28 | - | €9,093 | +€9,093 | |
| Tangible fixed assets | 22/27 | - | €9,093 | +€9,093 | |
| Furniture and vehicles | 24 | - | €9,093 | +€9,093 | |
| Current assets | 29/58 | €51,780 | €43,968 | -€7,812 | -15.1% |
| Amounts receivable within one year | 40/41 | €20,172 | €24,284 | +€4,113 | +20.4% |
| Trade receivables | 40 | €15,521 | €15,796 | +€276 | +1.8% |
| Other amounts receivable | 41 | €4,651 | €8,488 | +€3,837 | +82.5% |
| Cash at bank and in hand | 54/58 | €31,380 | €19,631 | -€11,749 | -37.4% |
| Deferred charges and accrued income | 490/1 | €228 | €53 | -€175 | -76.8% |
| Total equity and liabilities | 10/49 | €51,780 | €53,061 | +€1,281 | +2.5% |
| Equity | 10/15 | €32,117 | €32,117 | -€0 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,117 | €27,117 | -€0 | 0.0% |
| Amounts payable | 17/49 | €19,663 | €20,944 | +€1,281 | +6.5% |
| Amounts payable within one year | 42/48 | €19,663 | €20,944 | +€1,281 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,500 | +€250 | +20.0% |
| Trade debts | 44 | €553 | €59 | -€494 | -89.4% |
| Suppliers | 440/4 | €553 | €59 | -€494 | -89.4% |
| Taxes, remuneration and social security | 45 | €6,256 | €4,006 | -€2,250 | -36.0% |
| Taxes | 450/3 | €6,256 | €4,006 | -€2,250 | -36.0% |
| Other amounts payable | 47/48 | €11,604 | €15,379 | +€3,775 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €169 | +€169 | |
| Other operating charges | 640/8 | €716 | €796 | +€80 | +11.1% |
| Gross operating margin | 9900 | -€26,650 | €16,926 | +€43,576 | |
| Operating profit (loss) | 9901 | -€27,366 | €15,961 | +€43,327 | |
| Financial income | 75/76B | €65 | €0 | -€65 | -100.0% |
| Recurring financial income | 75 | €65 | €0 | -€65 | -100.0% |
| Financial charges | 65/66B | €250 | €251 | +€1 | +0.6% |
| Recurring financial charges | 65 | €250 | €251 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,551 | €15,710 | +€43,261 | |
| Income taxes | 67/77 | -€1,031 | €331 | +€1,362 | |
| Profit (loss) for the period | 9904 | -€26,520 | €15,379 | +€41,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,520 | €15,379 | +€41,898 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.