Events & Consulting: 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 & Consulting
Largest movements
- Cash +€79,810
up €79,810 (+512%), from €15,586 to €95,397
mainly Net result for the year (+€79,377) and Receivables after one year (+€15,000)
- Receivables after one year -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Tangible fixed assets -€13,894
down €13,894 (-9.8%), from €142,498 to €128,604
of which Land and buildings: -€9,356
- Receivables within one year -€12,410
down €12,410 (-31.1%), from €39,882 to €27,472
of which Trade receivables: -€13,387
- Reserves +€63,149
up €63,149 (+38.9%), from €162,399 to €225,548
- Debts after one year -€11,658
down €11,658 (-47.1%), from €24,752 to €13,094
- Tax, wage and social debts -€8,009
down €8,009 (-37.5%), from €21,364 to €13,355
of which Taxes: -€8,329
- Gross operating margin +€10,047
up €10,047 (+8.5%), from €117,714 to €127,761
- Taxes +€3,983
up €3,983 (+14.1%), from €28,203 to €32,185
- Depreciation -€2,421
down €2,421 (-14.8%), from €16,316 to €13,894
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,795 | €270,869 | +€39,074 | +16.9% |
| Fixed assets | 21/28 | €142,498 | €128,604 | -€13,894 | -9.8% |
| Tangible fixed assets | 22/27 | €142,498 | €128,604 | -€13,894 | -9.8% |
| Land and buildings | 22 | €137,598 | €128,242 | -€9,356 | -6.8% |
| Plant, machinery and equipment | 23 | €954 | €362 | -€592 | -62.1% |
| Furniture and vehicles | 24 | €3,946 | €0 | -€3,946 | -100% |
| Current assets | 29/58 | €89,297 | €142,265 | +€52,968 | +59.3% |
| Amounts receivable after more than one year | 29 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Other amounts receivable | 291 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €39,882 | €27,472 | -€12,410 | -31.1% |
| Trade receivables | 40 | €39,880 | €26,493 | -€13,387 | -33.6% |
| Other amounts receivable | 41 | €3 | €979 | +€977 | +38,765% |
| Current investments | 50/53 | €2,969 | €2,969 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,586 | €95,397 | +€79,810 | +512% |
| Deferred charges and accrued income | 490/1 | €859 | €1,427 | +€568 | +66.1% |
| Total equity and liabilities | 10/49 | €231,795 | €270,869 | +€39,074 | +16.9% |
| Equity | 10/15 | €168,599 | €231,748 | +€63,149 | +37.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €162,399 | €225,548 | +€63,149 | +38.9% |
| Distributable reserves | 133 | €162,399 | €225,548 | +€63,149 | +38.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,197 | €39,121 | -€24,076 | -38.1% |
| Amounts payable after more than one year | 17 | €24,752 | €13,094 | -€11,658 | -47.1% |
| Financial debts | 170/4 | €24,752 | €13,094 | -€11,658 | -47.1% |
| Amounts payable within one year | 42/48 | €38,445 | €26,027 | -€12,418 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €14,322 | €11,658 | -€2,664 | -18.6% |
| Trade debts | 44 | €164 | €1,013 | +€850 | +519% |
| Suppliers | 440/4 | €164 | €1,013 | +€850 | +519% |
| Taxes, remuneration and social security | 45 | €21,364 | €13,355 | -€8,009 | -37.5% |
| Taxes | 450/3 | €21,364 | €13,035 | -€8,329 | -39.0% |
| Remuneration and social security | 454/9 | - | €320 | +€320 | |
| Other amounts payable | 47/48 | €2,595 | €0 | -€2,595 | -100% |
| Remuneration, social security and pensions | 62 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,316 | €13,894 | -€2,421 | -14.8% |
| Other operating charges | 640/8 | €1,940 | €1,968 | +€28 | +1.4% |
| Gross operating margin | 9900 | €117,714 | €127,761 | +€10,047 | +8.5% |
| Operating profit (loss) | 9901 | €99,458 | €111,399 | +€11,941 | +12.0% |
| Financial income | 75/76B | €1,214 | €1,427 | +€213 | +17.5% |
| Recurring financial income | 75 | €1,214 | €1,427 | +€213 | +17.5% |
| Financial charges | 65/66B | €1,773 | €1,263 | -€510 | -28.8% |
| Recurring financial charges | 65 | €1,773 | €1,263 | -€510 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €98,899 | €111,562 | +€12,663 | +12.8% |
| Income taxes | 67/77 | €28,203 | €32,185 | +€3,983 | +14.1% |
| Profit (loss) for the period | 9904 | €70,696 | €79,377 | +€8,681 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,696 | €79,377 | +€8,681 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.