FEESTZAAL TER BIEST: 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.
FEESTZAAL TER BIEST
Largest movements
- Receivables within one year -€18,954
down €18,954 (-59.0%), from €32,140 to €13,186
of which Trade receivables: -€17,076
- Stocks and contracts -€17,950
down €17,950 (-64.5%), from €27,825 to €9,875
- Tangible fixed assets +€8,404
up €8,404 (+56.7%), from €14,821 to €23,225
- Deferred charges and accrued income +€1,320
up €1,320 (+56.7%), from €2,329 to €3,649
- Debts after one year -€70,000
down €70,000 (-70.0%), from €100,000 to €30,000
of which Other amounts payable: -€70,000
- Profit (loss) carried forward +€61,735
up €61,735 (+26.7%), from -€231,375 to -€169,640
- Trade debts -€13,582
down €13,582 (-8.4%), from €161,229 to €147,647
- Tax, wage and social debts -€10,098
down €10,098 (-46.5%), from €21,716 to €11,618
of which Taxes: -€5,482
- Short-term financial debts +€2,249
up €2,249, from €0 to €2,249
- Gross operating margin +€9,561
up €9,561 (+7.9%), from €121,101 to €130,662
- Staff costs +€8,779
up €8,779 (+17.7%), from €49,614 to €58,393
- Other operating charges -€2,872
down €2,872 (-52.1%), from €5,508 to €2,636
- Depreciation +€2,454
up €2,454 (+110%), from €2,229 to €4,683
- Financial charges -€1,544
down €1,544 (-33.0%), from €4,687 to €3,142
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 | €79,497 | €51,909 | -€27,588 | -34.7% |
| Fixed assets | 21/28 | €14,821 | €23,225 | +€8,404 | +56.7% |
| Tangible fixed assets | 22/27 | €14,821 | €23,225 | +€8,404 | +56.7% |
| Plant, machinery and equipment | 23 | €14,821 | €23,225 | +€8,404 | +56.7% |
| Current assets | 29/58 | €64,676 | €28,684 | -€35,992 | -55.6% |
| Stocks and contracts in progress | 3 | €27,825 | €9,875 | -€17,950 | -64.5% |
| Stocks | 30/36 | €27,825 | €9,875 | -€17,950 | -64.5% |
| Amounts receivable within one year | 40/41 | €32,140 | €13,186 | -€18,954 | -59.0% |
| Trade receivables | 40 | €26,778 | €9,702 | -€17,076 | -63.8% |
| Other amounts receivable | 41 | €5,362 | €3,485 | -€1,878 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,381 | €1,974 | -€408 | -17.1% |
| Deferred charges and accrued income | 490/1 | €2,329 | €3,649 | +€1,320 | +56.7% |
| Total equity and liabilities | 10/49 | €79,497 | €51,909 | -€27,588 | -34.7% |
| Equity | 10/15 | -€205,580 | -€143,845 | +€61,735 | +30.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €795 | €795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €795 | €795 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€231,375 | -€169,640 | +€61,735 | +26.7% |
| Amounts payable | 17/49 | €285,076 | €195,754 | -€89,323 | -31.3% |
| Amounts payable after more than one year | 17 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Amounts payable within one year | 42/48 | €182,954 | €161,514 | -€21,441 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €2,249 | +€2,249 | |
| Credit institutions | 430/8 | €0 | €2,249 | +€2,249 | |
| Trade debts | 44 | €161,229 | €147,647 | -€13,582 | -8.4% |
| Suppliers | 440/4 | €161,229 | €147,647 | -€13,582 | -8.4% |
| Advances received on contracts in progress | 46 | €10 | €0 | -€10 | -100% |
| Taxes, remuneration and social security | 45 | €21,716 | €11,618 | -€10,098 | -46.5% |
| Taxes | 450/3 | €16,391 | €10,909 | -€5,482 | -33.4% |
| Remuneration and social security | 454/9 | €5,325 | €709 | -€4,616 | -86.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,122 | €4,240 | +€2,118 | +99.8% |
| Remuneration, social security and pensions | 62 | €49,614 | €58,393 | +€8,779 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,229 | €4,683 | +€2,454 | +110% |
| Other operating charges | 640/8 | €5,508 | €2,636 | -€2,872 | -52.1% |
| Gross operating margin | 9900 | €121,101 | €130,662 | +€9,561 | +7.9% |
| Operating profit (loss) | 9901 | €63,750 | €64,951 | +€1,201 | +1.9% |
| Financial income | 75/76B | €182 | €166 | -€16 | -8.8% |
| Recurring financial income | 75 | €182 | €166 | -€16 | -8.8% |
| Financial charges | 65/66B | €4,687 | €3,142 | -€1,544 | -33.0% |
| Recurring financial charges | 65 | €4,687 | €3,142 | -€1,544 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €59,245 | €61,974 | +€2,729 | +4.6% |
| Income taxes | 67/77 | €228 | €240 | +€11 | +5.0% |
| Profit (loss) for the period | 9904 | €59,017 | €61,735 | +€2,718 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,017 | €61,735 | +€2,718 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.