FESTI'GRILL: 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.
FESTI'GRILL
Largest movements
- Receivables within one year +€4,832
up €4,832 (+231%), from €2,087 to €6,920
of which Other amounts receivable: +€3,270
- Cash +€1,723
up €1,723 (+379%), from €455 to €2,179
mainly Trade debts (+€45,330) and Other debts (+€5,876)
- Stocks and contracts +€708
new in 2025: €708
- Tangible fixed assets +€690
up €690 (+3.6%), from €19,214 to €19,904
of which Furniture and vehicles: +€4,539
- Trade debts +€45,330
up €45,330 (+1,665%), from €2,723 to €48,052
- Profit (loss) carried forward -€42,990
down €42,990 (-371%), from -€11,597 to -€54,587
- Other debts +€5,876
up €5,876 (+56.2%), from €10,446 to €16,322
- Debts after one year -€3,967
down €3,967 (-30.2%), from €13,133 to €9,166
- Tax, wage and social debts +€3,003
up €3,003 (+155,581%), from €2 to €3,005
of which Remuneration and social security: +€2,870
- Gross operating margin -€25,193
down €25,193 (-577%), from -€4,364 to -€29,557
- Staff costs +€4,655
new in 2025: €4,655
- Financial charges +€1,020
up €1,020 (+103%), from €992 to €2,013
- Write-downs +€545
new in 2025: €545
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 | €22,515 | €29,981 | +€7,466 | +33.2% |
| Formation expenses | 20 | €201 | €0 | -€201 | -100% |
| Fixed assets | 21/28 | €19,214 | €19,904 | +€690 | +3.6% |
| Tangible fixed assets | 22/27 | €19,214 | €19,904 | +€690 | +3.6% |
| Plant, machinery and equipment | 23 | €16,075 | €12,225 | -€3,849 | -23.9% |
| Furniture and vehicles | 24 | €3,140 | €7,679 | +€4,539 | +145% |
| Current assets | 29/58 | €3,100 | €10,077 | +€6,976 | +225% |
| Stocks and contracts in progress | 3 | - | €708 | +€708 | |
| Stocks | 30/36 | - | €708 | +€708 | |
| Amounts receivable within one year | 40/41 | €2,087 | €6,920 | +€4,832 | +231% |
| Trade receivables | 40 | €1,780 | €3,342 | +€1,562 | +87.8% |
| Other amounts receivable | 41 | €308 | €3,578 | +€3,270 | +1,062% |
| Cash at bank and in hand | 54/58 | €455 | €2,179 | +€1,723 | +379% |
| Deferred charges and accrued income | 490/1 | €557 | €270 | -€287 | -51.6% |
| Total equity and liabilities | 10/49 | €22,515 | €29,981 | +€7,466 | +33.2% |
| Equity | 10/15 | -€7,597 | -€50,587 | -€42,990 | -566% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,597 | -€54,587 | -€42,990 | -371% |
| Amounts payable | 17/49 | €30,112 | €80,568 | +€50,456 | +168% |
| Amounts payable after more than one year | 17 | €13,133 | €9,166 | -€3,967 | -30.2% |
| Financial debts | 170/4 | €13,133 | €9,166 | -€3,967 | -30.2% |
| Amounts payable within one year | 42/48 | €16,980 | €71,345 | +€54,366 | +320% |
| Current portion of amounts payable after more than one year | 42 | €3,809 | €3,967 | +€158 | +4.1% |
| Trade debts | 44 | €2,723 | €48,052 | +€45,330 | +1,665% |
| Suppliers | 440/4 | €2,723 | €48,052 | +€45,330 | +1,665% |
| Taxes, remuneration and social security | 45 | €2 | €3,005 | +€3,003 | +155,581% |
| Taxes | 450/3 | €2 | €134 | +€132 | +6,864% |
| Remuneration and social security | 454/9 | - | €2,870 | +€2,870 | |
| Other amounts payable | 47/48 | €10,446 | €16,322 | +€5,876 | +56.2% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Remuneration, social security and pensions | 62 | - | €4,655 | +€4,655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,798 | €5,511 | -€288 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €545 | +€545 | |
| Other operating charges | 640/8 | €485 | €755 | +€270 | +55.7% |
| Gross operating margin | 9900 | -€4,364 | -€29,557 | -€25,193 | -577% |
| Operating profit (loss) | 9901 | -€10,647 | -€41,023 | -€30,376 | -285% |
| Financial income | 75/76B | €42 | €46 | +€3 | +7.1% |
| Recurring financial income | 75 | €42 | €46 | +€3 | +7.1% |
| Financial charges | 65/66B | €992 | €2,013 | +€1,020 | +103% |
| Recurring financial charges | 65 | €992 | €2,013 | +€1,020 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€11,597 | -€42,990 | -€31,393 | -271% |
| Profit (loss) for the period | 9904 | -€11,597 | -€42,990 | -€31,393 | -271% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,597 | -€42,990 | -€31,393 | -271% |
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 24 October 2026 via checked.be.