Fakkeltheater: 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.
Fakkeltheater
Largest movements
- Receivables within one year -€9,233
down €9,233 (-33.6%), from €27,454 to €18,221
of which Trade receivables: -€9,764
- Tangible fixed assets -€8,896
down €8,896 (-4.7%), from €188,747 to €179,850
of which Land and buildings: -€13,699
- Deferred charges and accrued income +€7,790
new in 2025: €7,790
- Debts after one year -€18,666
down €18,666 (-39.8%), from €46,924 to €28,258
of which Financial debts: -€18,866
- Debts within one year +€14,032
up €14,032 (+8.7%), from €160,795 to €174,827
of which Tax, wage and social debts: +€14,891
- Accrued charges and deferred income -€11,044
down €11,044 (-82.6%), from €13,369 to €2,325
- Profit (loss) carried forward +€5,381
up €5,381 (+2.5%), from -€218,379 to -€212,998
- Gross operating margin +€104,139
up €104,139 (+26.4%), from €394,752 to €498,891
- Staff costs +€89,972
up €89,972 (+25.5%), from €352,489 to €442,460
- Other operating charges +€6,640
up €6,640 (+1,062%), from €625 to €7,265
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 | €218,297 | €208,000 | -€10,297 | -4.7% |
| Fixed assets | 21/28 | €190,829 | €181,984 | -€8,845 | -4.6% |
| Tangible fixed assets | 22/27 | €188,747 | €179,850 | -€8,896 | -4.7% |
| Land and buildings | 22 | €166,962 | €153,263 | -€13,699 | -8.2% |
| Plant, machinery and equipment | 23 | €17,463 | €23,971 | +€6,508 | +37.3% |
| Furniture and vehicles | 24 | €4,322 | €2,616 | -€1,706 | -39.5% |
| Financial fixed assets | 28 | €2,083 | €2,134 | +€51 | +2.5% |
| Current assets | 29/58 | €27,468 | €26,016 | -€1,452 | -5.3% |
| Amounts receivable within one year | 40/41 | €27,454 | €18,221 | -€9,233 | -33.6% |
| Trade receivables | 40 | €25,034 | €15,270 | -€9,764 | -39.0% |
| Other amounts receivable | 41 | €2,420 | €2,950 | +€531 | +21.9% |
| Cash at bank and in hand | 54/58 | €14 | €5 | -€9 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €7,790 | +€7,790 | |
| Total equity and liabilities | 10/49 | €218,297 | €208,000 | -€10,297 | -4.7% |
| Equity | 10/15 | -€2,791 | €2,590 | +€5,381 | |
| Reserves | 13 | €215,588 | €215,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,379 | -€212,998 | +€5,381 | +2.5% |
| Amounts payable | 17/49 | €221,089 | €205,410 | -€15,679 | -7.1% |
| Amounts payable after more than one year | 17 | €46,924 | €28,258 | -€18,666 | -39.8% |
| Financial debts | 170/4 | €45,364 | €26,498 | -€18,866 | -41.6% |
| Other amounts payable | 178/9 | €1,560 | €1,760 | +€200 | +12.8% |
| Amounts payable within one year | 42/48 | €160,795 | €174,827 | +€14,032 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €19,864 | €20,686 | +€822 | +4.1% |
| Financial debts | 43 | €20,881 | €28,491 | +€7,610 | +36.4% |
| Credit institutions | 430/8 | €6,200 | €13,810 | +€7,610 | +123% |
| Other loans | 439 | €14,681 | €14,681 | = | 0.0% |
| Trade debts | 44 | €50,882 | €46,298 | -€4,584 | -9.0% |
| Suppliers | 440/4 | €50,882 | €46,298 | -€4,584 | -9.0% |
| Taxes, remuneration and social security | 45 | €63,958 | €78,849 | +€14,891 | +23.3% |
| Taxes | 450/3 | €30,634 | €33,999 | +€3,364 | +11.0% |
| Remuneration and social security | 454/9 | €33,324 | €44,850 | +€11,527 | +34.6% |
| Accrued charges and deferred income | 492/3 | €13,369 | €2,325 | -€11,044 | -82.6% |
| Remuneration, social security and pensions | 62 | €352,489 | €442,460 | +€89,972 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,247 | €38,525 | -€722 | -1.8% |
| Other operating charges | 640/8 | €625 | €7,265 | +€6,640 | +1,062% |
| Gross operating margin | 9900 | €394,752 | €498,891 | +€104,139 | +26.4% |
| Operating profit (loss) | 9901 | €2,391 | €10,641 | +€8,250 | +345% |
| Financial income | 75/76B | €418 | €3,101 | +€2,683 | +642% |
| Recurring financial income | 75 | €418 | €0 | -€417 | -99.9% |
| Non-recurring financial income | 76B | - | €3,100 | +€3,100 | |
| Financial charges | 65/66B | €7,769 | €8,360 | +€591 | +7.6% |
| Recurring financial charges | 65 | €7,769 | €8,360 | +€591 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,960 | €5,381 | +€10,341 | |
| Profit (loss) for the period | 9904 | -€4,960 | €5,381 | +€10,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,960 | €5,381 | +€10,341 |
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 18 October 2026 via checked.be.