FESTAS: 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.
FESTAS
Largest movements
- Receivables within one year +€12,337
up €12,337 (+25.5%), from €48,394 to €60,731
of which Other amounts receivable: +€11,244
- Short-term financial debts -€10,562
down €10,562 (-74.3%), from €14,216 to €3,654
- Reserves +€10,362
new in 2025: €10,362
- Advances received +€9,075
new in 2025: €9,075
- Profit (loss) carried forward +€7,034
up €7,034, from -€7,034 to €0
- Debts after one year -€3,241
down €3,241 (-51.9%), from €6,241 to €3,000
- Financial charges +€1,365
up €1,365 (+113.9%), from €1,198 to €2,563
- Gross operating margin +€1,339
up €1,339 (+5.6%), from €23,943 to €25,281
- Taxes -€803
down €803 (-13.6%), from €5,918 to €5,115
- Financial income +€312
up €312, from €0 to €312
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 | €53,229 | €65,565 | +€12,337 | +23.2% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €50,229 | €62,565 | +€12,337 | +24.6% |
| Amounts receivable within one year | 40/41 | €48,394 | €60,731 | +€12,337 | +25.5% |
| Trade receivables | 40 | - | €1,093 | +€1,093 | |
| Other amounts receivable | 41 | €48,394 | €59,638 | +€11,244 | +23.2% |
| Cash at bank and in hand | 54/58 | €1,835 | €1,835 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,229 | €65,565 | +€12,337 | +23.2% |
| Equity | 10/15 | €11,566 | €28,962 | +€17,395 | +150.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €10,362 | +€10,362 | |
| Distributable reserves | 133 | - | €10,362 | +€10,362 | |
| Profit (loss) carried forward | 14 | -€7,034 | €0 | +€7,034 | |
| Amounts payable | 17/49 | €41,662 | €36,604 | -€5,059 | -12.1% |
| Amounts payable after more than one year | 17 | €6,241 | €3,000 | -€3,241 | -51.9% |
| Financial debts | 170/4 | €6,241 | €3,000 | -€3,241 | -51.9% |
| Amounts payable within one year | 42/48 | €35,421 | €33,604 | -€1,818 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €4,143 | €3,241 | -€902 | -21.8% |
| Financial debts | 43 | €14,216 | €3,654 | -€10,562 | -74.3% |
| Credit institutions | 430/8 | €14,216 | €3,654 | -€10,562 | -74.3% |
| Trade debts | 44 | €1,238 | €2,794 | +€1,555 | +125.6% |
| Suppliers | 440/4 | €1,238 | €2,794 | +€1,555 | +125.6% |
| Advances received on contracts in progress | 46 | - | €9,075 | +€9,075 | |
| Taxes, remuneration and social security | 45 | €15,823 | €14,840 | -€984 | -6.2% |
| Taxes | 450/3 | €15,823 | €14,840 | -€984 | -6.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €632 | €520 | -€112 | -17.7% |
| Gross operating margin | 9900 | €23,943 | €25,281 | +€1,339 | +5.6% |
| Operating profit (loss) | 9901 | €23,311 | €24,762 | +€1,450 | +6.2% |
| Financial income | 75/76B | €0 | €312 | +€312 | |
| Recurring financial income | 75 | €0 | €312 | +€312 | |
| Financial charges | 65/66B | €1,198 | €2,563 | +€1,365 | +113.9% |
| Recurring financial charges | 65 | €1,198 | €2,563 | +€1,365 | +113.9% |
| Profit (loss) for the period before taxes | 9903 | €22,113 | €22,510 | +€397 | +1.8% |
| Income taxes | 67/77 | €5,918 | €5,115 | -€803 | -13.6% |
| Profit (loss) for the period | 9904 | €16,195 | €17,395 | +€1,200 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,195 | €17,395 | +€1,200 | +7.4% |
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 10 October 2026 via checked.be.