FestiCamp: 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.
FestiCamp
Largest movements
- Cash -€30,441
down €30,441 (-33.7%), from €90,402 to €59,961
mainly Investment in fixed assets (net) (-€65,239) and Trade debts (-€54,707)
- Tangible fixed assets +€18,477
up €18,477 (+15.2%), from €121,340 to €139,817
of which Furniture and vehicles: +€10,999
- Receivables within one year -€18,157
down €18,157 (-34.4%), from €52,855 to €34,698
of which Other amounts receivable: -€24,716
- Trade debts -€54,707
down €54,707 (-42.8%), from €127,841 to €73,134
- Reserves +€35,018
up €35,018 (+182%), from €19,277 to €54,295
- Current portion of long-term debt -€20,175
down €20,175 (-91.6%), from €22,037 to €1,862
- Tax, wage and social debts +€11,605
up €11,605 (+34.6%), from €33,580 to €45,185
of which Taxes: +€5,906
- Gross operating margin +€88,584
up €88,584 (+18.5%), from €478,453 to €567,037
- Staff costs +€62,256
up €62,256 (+15.3%), from €406,943 to €469,199
- Depreciation +€12,410
up €12,410 (+36.1%), from €34,351 to €46,761
- Financial charges -€8,567
down €8,567 (-89.8%), from €9,545 to €978
of which Non-recurring financial charges: -€8,477
- Taxes +€6,003
up €6,003 (+87.6%), from €6,855 to €12,858
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 | €264,596 | €234,476 | -€30,121 | -11.4% |
| Fixed assets | 21/28 | €121,340 | €139,817 | +€18,477 | +15.2% |
| Tangible fixed assets | 22/27 | €121,340 | €139,817 | +€18,477 | +15.2% |
| Plant, machinery and equipment | 23 | €47,498 | €54,977 | +€7,478 | +15.7% |
| Furniture and vehicles | 24 | €73,841 | €84,840 | +€10,999 | +14.9% |
| Current assets | 29/58 | €143,257 | €94,659 | -€48,598 | -33.9% |
| Amounts receivable within one year | 40/41 | €52,855 | €34,698 | -€18,157 | -34.4% |
| Trade receivables | 40 | €17,898 | €24,456 | +€6,558 | +36.6% |
| Other amounts receivable | 41 | €34,958 | €10,242 | -€24,716 | -70.7% |
| Cash at bank and in hand | 54/58 | €90,402 | €59,961 | -€30,441 | -33.7% |
| Total equity and liabilities | 10/49 | €264,596 | €234,476 | -€30,121 | -11.4% |
| Equity | 10/15 | €79,277 | €114,295 | +€35,018 | +44.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €19,277 | €54,295 | +€35,018 | +182% |
| Distributable reserves | 133 | €19,277 | €54,295 | +€35,018 | +182% |
| Amounts payable | 17/49 | €185,319 | €120,180 | -€65,139 | -35.1% |
| Amounts payable after more than one year | 17 | €1,862 | - | -€1,862 | |
| Financial debts | 170/4 | €1,862 | - | -€1,862 | |
| Amounts payable within one year | 42/48 | €183,458 | €120,180 | -€63,277 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €22,037 | €1,862 | -€20,175 | -91.6% |
| Trade debts | 44 | €127,841 | €73,134 | -€54,707 | -42.8% |
| Suppliers | 440/4 | €127,841 | €73,134 | -€54,707 | -42.8% |
| Taxes, remuneration and social security | 45 | €33,580 | €45,185 | +€11,605 | +34.6% |
| Taxes | 450/3 | €1,951 | €7,858 | +€5,906 | +303% |
| Remuneration and social security | 454/9 | €31,629 | €37,328 | +€5,699 | +18.0% |
| Remuneration, social security and pensions | 62 | €406,943 | €469,199 | +€62,256 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,351 | €46,761 | +€12,410 | +36.1% |
| Other operating charges | 640/8 | €4,857 | €2,339 | -€2,518 | -51.8% |
| Gross operating margin | 9900 | €478,453 | €567,037 | +€88,584 | +18.5% |
| Operating profit (loss) | 9901 | €32,302 | €48,737 | +€16,435 | +50.9% |
| Financial income | 75/76B | €2,171 | €116 | -€2,055 | -94.6% |
| Recurring financial income | 75 | €2,171 | €116 | -€2,055 | -94.6% |
| Financial charges | 65/66B | €9,545 | €978 | -€8,567 | -89.8% |
| Recurring financial charges | 65 | €1,069 | €978 | -€91 | -8.5% |
| Non-recurring financial charges | 66B | €8,477 | - | -€8,477 | |
| Profit (loss) for the period before taxes | 9903 | €24,928 | €47,876 | +€22,948 | +92.1% |
| Income taxes | 67/77 | €6,855 | €12,858 | +€6,003 | +87.6% |
| Profit (loss) for the period | 9904 | €18,073 | €35,018 | +€16,945 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,073 | €35,018 | +€16,945 | +93.8% |
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 21 October 2026 via checked.be.