EVENTIUM: 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.
EVENTIUM
Largest movements
- Tangible fixed assets -€39,152
down €39,152 (-10.4%), from €375,299 to €336,147
of which Land and buildings: -€39,039
- Receivables within one year +€29,614
up €29,614 (+19.0%), from €155,535 to €185,149
of which Other amounts receivable: +€86,092
- Debts after one year -€33,010
down €33,010 (-8.1%), from €409,447 to €376,437
of which Financial debts: -€33,046
- Profit (loss) carried forward +€19,690
up €19,690 (+42.3%), from -€46,550 to -€26,860
- Accrued charges and deferred income +€5,767
up €5,767 (+24.7%), from €23,390 to €29,157
- Gross operating margin +€36,173
up €36,173 (+62.0%), from €58,377 to €94,550
- Other operating charges +€12,220
up €12,220 (+125.2%), from €9,762 to €21,982
- Depreciation -€11,945
down €11,945 (-23.4%), from €51,097 to €39,152
- Financial charges -€1,529
down €1,529 (-10.2%), from €14,927 to €13,397
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 | €544,217 | €538,837 | -€5,380 | -1.0% |
| Fixed assets | 21/28 | €379,489 | €340,157 | -€39,332 | -10.4% |
| Tangible fixed assets | 22/27 | €375,299 | €336,147 | -€39,152 | -10.4% |
| Land and buildings | 22 | €375,074 | €336,034 | -€39,039 | -10.4% |
| Plant, machinery and equipment | 23 | €225 | €112 | -€112 | -50.0% |
| Financial fixed assets | 28 | €4,190 | €4,010 | -€180 | -4.3% |
| Current assets | 29/58 | €164,728 | €198,680 | +€33,952 | +20.6% |
| Stocks and contracts in progress | 3 | €518 | €0 | -€518 | -100.0% |
| Stocks | 30/36 | €518 | €0 | -€518 | -100.0% |
| Amounts receivable within one year | 40/41 | €155,535 | €185,149 | +€29,614 | +19.0% |
| Trade receivables | 40 | €104,229 | €47,752 | -€56,477 | -54.2% |
| Other amounts receivable | 41 | €51,306 | €137,397 | +€86,092 | +167.8% |
| Cash at bank and in hand | 54/58 | €6,689 | €11,422 | +€4,733 | +70.8% |
| Deferred charges and accrued income | 490/1 | €1,986 | €2,108 | +€122 | +6.2% |
| Total equity and liabilities | 10/49 | €544,217 | €538,837 | -€5,380 | -1.0% |
| Equity | 10/15 | -€5,440 | €14,250 | +€19,690 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €34,860 | €34,860 | = | 0.0% |
| 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 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,550 | -€26,860 | +€19,690 | +42.3% |
| Amounts payable | 17/49 | €549,657 | €524,587 | -€25,070 | -4.6% |
| Amounts payable after more than one year | 17 | €409,447 | €376,437 | -€33,010 | -8.1% |
| Financial debts | 170/4 | €401,977 | €368,931 | -€33,046 | -8.2% |
| Other amounts payable | 178/9 | €7,470 | €7,506 | +€36 | +0.5% |
| Amounts payable within one year | 42/48 | €116,820 | €118,993 | +€2,172 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €33,877 | €34,969 | +€1,092 | +3.2% |
| Trade debts | 44 | €40,615 | €45,387 | +€4,772 | +11.7% |
| Suppliers | 440/4 | €40,615 | €45,387 | +€4,772 | +11.7% |
| Advances received on contracts in progress | 46 | €1,260 | €760 | -€500 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,555 | €4,946 | -€1,609 | -24.5% |
| Taxes | 450/3 | €6,555 | €4,946 | -€1,609 | -24.5% |
| Other amounts payable | 47/48 | €34,513 | €32,931 | -€1,583 | -4.6% |
| Accrued charges and deferred income | 492/3 | €23,390 | €29,157 | +€5,767 | +24.7% |
| Remuneration, social security and pensions | 62 | €463 | - | -€463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,097 | €39,152 | -€11,945 | -23.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €518 | +€518 | |
| Other operating charges | 640/8 | €9,762 | €21,982 | +€12,220 | +125.2% |
| Gross operating margin | 9900 | €58,377 | €94,550 | +€36,173 | +62.0% |
| Operating profit (loss) | 9901 | -€2,945 | €32,898 | +€35,843 | |
| Financial income | 75/76B | €10 | €189 | +€179 | +1794.9% |
| Recurring financial income | 75 | €10 | €189 | +€179 | +1794.9% |
| Financial charges | 65/66B | €14,927 | €13,397 | -€1,529 | -10.2% |
| Recurring financial charges | 65 | €14,927 | €13,397 | -€1,529 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,861 | €19,690 | +€37,552 | |
| Profit (loss) for the period | 9904 | -€17,861 | €19,690 | +€37,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,861 | €19,690 | +€37,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.