FESTASPORT: 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.
FESTASPORT
Largest movements
- Cash +€29,737
up €29,737 (+82.7%), from €35,940 to €65,677
mainly Net result for the year (+€15,753) and Other debts (+€14,015)
- Tangible fixed assets -€9,602
down €9,602 (-22.9%), from €41,846 to €32,244
- Receivables within one year -€6,319
down €6,319 (-34.3%), from €18,443 to €12,124
of which Trade receivables: -€6,572
- Deferred charges and accrued income +€1,352
up €1,352 (+176%), from €769 to €2,121
- Debts after one year -€15,865
down €15,865 (-38.6%), from €41,076 to €25,211
- Profit (loss) carried forward +€15,753
up €15,753 (+95.7%), from -€16,466 to -€713
- Other debts +€14,015
up €14,015 (+95.8%), from €14,628 to €28,644
- Purchases and services -€39,659
down €39,659 (-25.4%), from €156,166 to €116,507
- Gross operating margin +€8,989
up €8,989 (+40.5%), from €22,214 to €31,203
- Financial charges -€1,995
down €1,995 (-36.8%), from €5,423 to €3,428
- Other operating charges -€1,338
down €1,338 (-49.1%), from €2,724 to €1,387
- Staff costs -€973
no longer reported in 2025 (was €973)
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 | €98,478 | €113,336 | +€14,858 | +15.1% |
| Fixed assets | 21/28 | €41,846 | €32,244 | -€9,602 | -22.9% |
| Tangible fixed assets | 22/27 | €41,846 | €32,244 | -€9,602 | -22.9% |
| Plant, machinery and equipment | 23 | €2,043 | €1,143 | -€900 | -44.1% |
| Furniture and vehicles | 24 | €2,201 | €1,892 | -€309 | -14.0% |
| Leasing and similar rights | 25 | €12,604 | €8,403 | -€4,201 | -33.3% |
| Other tangible fixed assets | 26 | €24,997 | €20,806 | -€4,191 | -16.8% |
| Current assets | 29/58 | €56,632 | €81,092 | +€24,460 | +43.2% |
| Stocks and contracts in progress | 3 | €1,481 | €1,171 | -€310 | -20.9% |
| Stocks | 30/36 | €1,481 | €1,171 | -€310 | -20.9% |
| Amounts receivable within one year | 40/41 | €18,443 | €12,124 | -€6,319 | -34.3% |
| Trade receivables | 40 | €17,841 | €11,270 | -€6,572 | -36.8% |
| Other amounts receivable | 41 | €601 | €854 | +€253 | +42.1% |
| Cash at bank and in hand | 54/58 | €35,940 | €65,677 | +€29,737 | +82.7% |
| Deferred charges and accrued income | 490/1 | €769 | €2,121 | +€1,352 | +176% |
| Total equity and liabilities | 10/49 | €98,478 | €113,336 | +€14,858 | +15.1% |
| Equity | 10/15 | €8,331 | €24,084 | +€15,753 | +189% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,597 | €18,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,737 | €16,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,466 | -€713 | +€15,753 | +95.7% |
| Amounts payable | 17/49 | €90,147 | €89,252 | -€895 | -1.0% |
| Amounts payable after more than one year | 17 | €41,076 | €25,211 | -€15,865 | -38.6% |
| Financial debts | 170/4 | €41,076 | €25,211 | -€15,865 | -38.6% |
| Amounts payable within one year | 42/48 | €49,070 | €64,041 | +€14,971 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €5,017 | €4,810 | -€207 | -4.1% |
| Trade debts | 44 | €28,279 | €28,447 | +€169 | +0.6% |
| Suppliers | 440/4 | €28,279 | €28,447 | +€169 | +0.6% |
| Taxes, remuneration and social security | 45 | €1,146 | €2,140 | +€994 | +86.7% |
| Taxes | 450/3 | €1,146 | €2,099 | +€953 | +83.2% |
| Remuneration and social security | 454/9 | - | €41 | +€41 | |
| Other amounts payable | 47/48 | €14,628 | €28,644 | +€14,015 | +95.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,166 | €116,507 | -€39,659 | -25.4% |
| Remuneration, social security and pensions | 62 | €973 | - | -€973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,549 | €10,636 | +€87 | +0.8% |
| Other operating charges | 640/8 | €2,724 | €1,387 | -€1,338 | -49.1% |
| Gross operating margin | 9900 | €22,214 | €31,203 | +€8,989 | +40.5% |
| Operating profit (loss) | 9901 | €7,967 | €19,180 | +€11,213 | +141% |
| Financial income | 75/76B | €10 | €1 | -€9 | -92.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -92.0% |
| Financial charges | 65/66B | €5,423 | €3,428 | -€1,995 | -36.8% |
| Recurring financial charges | 65 | €5,423 | €3,428 | -€1,995 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €2,554 | €15,753 | +€13,198 | +517% |
| Income taxes | 67/77 | €313 | - | -€313 | |
| Profit (loss) for the period | 9904 | €2,241 | €15,753 | +€13,511 | +603% |
| Profit (loss) for the period to be appropriated | 9905 | €2,241 | €15,753 | +€13,511 | +603% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.