EVENTS ARCHITECTURE: 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.
EVENTS ARCHITECTURE
Largest movements
- Tangible fixed assets -€9,032
down €9,032 (-3.8%), from €236,366 to €227,334
- Cash -€4,941
down €4,941 (-16.3%), from €30,381 to €25,440
mainly Debts after one year (-€11,602) and Investment in fixed assets (net) (-€9,559)
- Debts after one year -€11,602
down €11,602 (-8.2%), from €141,157 to €129,555
- Other debts -€4,589
down €4,589 (-37.8%), from €12,142 to €7,553
- Gross operating margin -€2,369
down €2,369 (-6.4%), from €37,057 to €34,688
- Financial charges -€1,109
down €1,109 (-25.5%), from €4,344 to €3,235
- Taxes +€696
up €696 (+17.4%), from €4,005 to €4,701
- Other operating charges +€564
up €564 (+7.5%), from €7,483 to €8,047
- Depreciation +€371
up €371 (+2.0%), from €18,220 to €18,591
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 | €269,454 | €257,399 | -€12,055 | -4.5% |
| Fixed assets | 21/28 | €236,391 | €227,359 | -€9,032 | -3.8% |
| Tangible fixed assets | 22/27 | €236,366 | €227,334 | -€9,032 | -3.8% |
| Land and buildings | 22 | €236,366 | €227,334 | -€9,032 | -3.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €33,063 | €30,040 | -€3,023 | -9.1% |
| Amounts receivable within one year | 40/41 | €2,682 | €4,489 | +€1,807 | +67.4% |
| Trade receivables | 40 | €22 | - | -€22 | |
| Other amounts receivable | 41 | €2,660 | €4,489 | +€1,829 | +68.8% |
| Cash at bank and in hand | 54/58 | €30,381 | €25,440 | -€4,941 | -16.3% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €269,454 | €257,399 | -€12,055 | -4.5% |
| Equity | 10/15 | €77,156 | €78,128 | +€972 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,284 | €48,781 | +€497 | +1.0% |
| Non-distributable reserves | 130/1 | €6,860 | €9,860 | +€3,000 | +43.7% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Tax-exempt reserves | 132 | €41,424 | €38,921 | -€2,503 | -6.0% |
| Profit (loss) carried forward | 14 | €16,472 | €16,947 | +€475 | +2.9% |
| Provisions and deferred taxes | 16 | €18,610 | €17,321 | -€1,289 | -6.9% |
| Deferred taxes | 168 | €18,610 | €17,321 | -€1,289 | -6.9% |
| Amounts payable | 17/49 | €173,688 | €161,950 | -€11,738 | -6.8% |
| Amounts payable after more than one year | 17 | €141,157 | €129,555 | -€11,602 | -8.2% |
| Financial debts | 170/4 | €141,157 | €129,555 | -€11,602 | -8.2% |
| Amounts payable within one year | 42/48 | €32,231 | €32,095 | -€136 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,374 | €12,800 | +€1,426 | +12.5% |
| Trade debts | 44 | €7,654 | €8,429 | +€775 | +10.1% |
| Suppliers | 440/4 | €7,654 | €8,429 | +€775 | +10.1% |
| Taxes, remuneration and social security | 45 | €1,061 | €3,313 | +€2,252 | +212% |
| Taxes | 450/3 | €1,061 | €3,313 | +€2,252 | +212% |
| Other amounts payable | 47/48 | €12,142 | €7,553 | -€4,589 | -37.8% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,220 | €18,591 | +€371 | +2.0% |
| Other operating charges | 640/8 | €7,483 | €8,047 | +€564 | +7.5% |
| Non-recurring operating charges | 66A | - | €464 | +€464 | |
| Gross operating margin | 9900 | €37,057 | €34,688 | -€2,369 | -6.4% |
| Operating profit (loss) | 9901 | €11,354 | €7,586 | -€3,768 | -33.2% |
| Financial income | 75/76B | €23 | €33 | +€10 | +43.5% |
| Recurring financial income | 75 | €23 | €33 | +€10 | +43.5% |
| Financial charges | 65/66B | €4,344 | €3,235 | -€1,109 | -25.5% |
| Recurring financial charges | 65 | €4,344 | €3,235 | -€1,109 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €7,033 | €4,384 | -€2,649 | -37.7% |
| Transfer from deferred taxes | 780 | €874 | €1,289 | +€415 | +47.5% |
| Income taxes | 67/77 | €4,005 | €4,701 | +€696 | +17.4% |
| Profit (loss) for the period | 9904 | €3,902 | €972 | -€2,930 | -75.1% |
| Transfer from tax-exempt reserves | 789 | €1,946 | €2,503 | +€557 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,848 | €3,475 | -€2,373 | -40.6% |
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 20 October 2026 via checked.be.