FESTEVENTS: 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.
FESTEVENTS
Largest movements
- Receivables within one year +€886
up €886 (+48.5%), from €1,828 to €2,714
- Cash +€725
up €725 (+89.2%), from €813 to €1,538
mainly Net result for the year (+€1,427) and Trade debts (+€278)
- Profit (loss) carried forward +€1,427
up €1,427 (+6.8%), from -€21,073 to -€19,646
- Trade debts +€278
new in 2025: €278
- Other debts -€124
down €124 (-0.9%), from €13,810 to €13,686
- Gross operating margin +€4,110
up €4,110, from -€2,171 to €1,940
- Other operating charges -€137
down €137 (-48.7%), from €281 to €144
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 | €3,142 | €4,723 | +€1,581 | +50.3% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €3,142 | €4,723 | +€1,581 | +50.3% |
| Amounts receivable within one year | 40/41 | €1,828 | €2,714 | +€886 | +48.5% |
| Other amounts receivable | 41 | €1,828 | €2,714 | +€886 | +48.5% |
| Cash at bank and in hand | 54/58 | €813 | €1,538 | +€725 | +89.2% |
| Deferred charges and accrued income | 490/1 | €501 | €471 | -€31 | -6.2% |
| Total equity and liabilities | 10/49 | €3,142 | €4,723 | +€1,581 | +50.3% |
| Equity | 10/15 | -€10,873 | -€9,446 | +€1,427 | +13.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,073 | -€19,646 | +€1,427 | +6.8% |
| Amounts payable | 17/49 | €14,015 | €14,169 | +€154 | +1.1% |
| Amounts payable within one year | 42/48 | €14,015 | €14,169 | +€154 | +1.1% |
| Trade debts | 44 | - | €278 | +€278 | |
| Suppliers | 440/4 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €205 | €205 | -€0 | -0.2% |
| Taxes | 450/3 | €205 | €205 | -€0 | -0.2% |
| Other amounts payable | 47/48 | €13,810 | €13,686 | -€124 | -0.9% |
| Non-recurring operating income | 76A | €1,069 | - | -€1,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | - | -€15 | |
| Other operating charges | 640/8 | €281 | €144 | -€137 | -48.7% |
| Gross operating margin | 9900 | -€2,171 | €1,940 | +€4,110 | |
| Operating profit (loss) | 9901 | -€2,466 | €1,796 | +€4,262 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €185 | €164 | -€21 | -11.4% |
| Recurring financial charges | 65 | €185 | €164 | -€21 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,651 | €1,632 | +€4,283 | |
| Income taxes | 67/77 | €205 | €205 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€2,856 | €1,427 | +€4,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,856 | €1,427 | +€4,283 |
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 24 October 2026 via checked.be.