Event Corner: 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 Corner
Largest movements
- Receivables within one year +€10,759
up €10,759 (+280%), from €3,838 to €14,597
of which Trade receivables: +€10,500
- Tangible fixed assets +€4,500
up €4,500 (+19.1%), from €23,577 to €28,077
- Cash +€687
up €687 (+763%), from €90 to €777
- Debts after one year +€17,182
up €17,182 (+490%), from €3,506 to €20,688
- Trade debts +€13,006
up €13,006 (+395%), from €3,289 to €16,295
- Current portion of long-term debt -€6,941
no longer reported in 2021 (was €6,941)
- Other debts -€6,904
no longer reported in 2021 (was €6,904)
- Tax, wage and social debts -€529
no longer reported in 2021 (was €529)
- Gross operating margin -€11,968
down €11,968 (-75.3%), from €15,888 to €3,920
- Other operating charges +€1,340
up €1,340 (+76.7%), from €1,747 to €3,087
- Financial charges -€661
down €661 (-48.5%), from €1,362 to €701
- Depreciation -€413
no longer reported in 2021 (was €413)
From the 2020 result to the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,505 | €43,451 | +€15,946 | +58.0% |
| Fixed assets | 21/28 | €23,577 | €28,077 | +€4,500 | +19.1% |
| Tangible fixed assets | 22/27 | €23,577 | €28,077 | +€4,500 | +19.1% |
| Furniture and vehicles | 24 | €23,577 | €28,077 | +€4,500 | +19.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,928 | €15,374 | +€11,446 | +291% |
| Amounts receivable within one year | 40/41 | €3,838 | €14,597 | +€10,759 | +280% |
| Trade receivables | 40 | €3,838 | €14,338 | +€10,500 | +274% |
| Other amounts receivable | 41 | - | €259 | +€259 | |
| Cash at bank and in hand | 54/58 | €90 | €777 | +€687 | +763% |
| Total equity and liabilities | 10/49 | €27,505 | €43,451 | +€15,946 | +58.0% |
| Equity | 10/15 | €6,336 | €6,468 | +€132 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,132 | +€132 | +0.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,132 | +€132 | +0.5% |
| Profit (loss) carried forward | 14 | -€40,664 | -€40,664 | = | 0.0% |
| Amounts payable | 17/49 | €21,169 | €36,983 | +€15,814 | +74.7% |
| Amounts payable after more than one year | 17 | €3,506 | €20,688 | +€17,182 | +490% |
| Financial debts | 170/4 | €3,506 | €20,688 | +€17,182 | +490% |
| Amounts payable within one year | 42/48 | €17,663 | €16,295 | -€1,368 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €6,941 | - | -€6,941 | |
| Trade debts | 44 | €3,289 | €16,295 | +€13,006 | +395% |
| Suppliers | 440/4 | €3,289 | €16,295 | +€13,006 | +395% |
| Taxes, remuneration and social security | 45 | €529 | - | -€529 | |
| Taxes | 450/3 | €529 | - | -€529 | |
| Other amounts payable | 47/48 | €6,904 | - | -€6,904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | - | -€413 | |
| Other operating charges | 640/8 | €1,747 | €3,087 | +€1,340 | +76.7% |
| Gross operating margin | 9900 | €15,888 | €3,920 | -€11,968 | -75.3% |
| Operating profit (loss) | 9901 | €13,728 | €833 | -€12,895 | -93.9% |
| Financial charges | 65/66B | €1,362 | €701 | -€661 | -48.5% |
| Recurring financial charges | 65 | €1,362 | €701 | -€661 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €12,366 | €132 | -€12,234 | -98.9% |
| Income taxes | 67/77 | €15 | - | -€15 | |
| Profit (loss) for the period | 9904 | €12,351 | €132 | -€12,219 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,351 | €132 | -€12,219 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.