Festijn-Events: 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.
Festijn-Events
Largest movements
- Cash +€55,161
up €55,161 (+36.6%), from €150,685 to €205,847
mainly Net result for the year (+€68,098) and Depreciation (+€10,409)
- Receivables within one year +€13,398
up €13,398 (+179.4%), from €7,469 to €20,867
of which Trade receivables: +€8,665
- Current investments +€12,000
new in 2025: €12,000
- Tangible fixed assets -€9,917
down €9,917 (-39.4%), from €25,156 to €15,239
- Reserves +€67,265
up €67,265 (+33.0%), from €203,647 to €270,912
- Trade debts +€3,934
up €3,934 (+30.1%), from €13,066 to €17,000
- Short-term financial debts -€3,417
down €3,417 (-50.3%), from €6,789 to €3,372
- Staff costs -€13,917
down €13,917 (-18.8%), from €74,064 to €60,146
- Gross operating margin -€9,900
down €9,900 (-5.8%), from €170,832 to €160,932
- Taxes +€2,379
up €2,379 (+15.2%), from €15,652 to €18,031
- Depreciation -€2,041
down €2,041 (-16.4%), from €12,450 to €10,409
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 | €249,741 | €316,976 | +€67,235 | +26.9% |
| Fixed assets | 21/28 | €25,156 | €15,239 | -€9,917 | -39.4% |
| Tangible fixed assets | 22/27 | €25,156 | €15,239 | -€9,917 | -39.4% |
| Plant, machinery and equipment | 23 | €7,975 | €5,628 | -€2,346 | -29.4% |
| Furniture and vehicles | 24 | €7,861 | €3,080 | -€4,781 | -60.8% |
| Other tangible fixed assets | 26 | €9,320 | €6,531 | -€2,789 | -29.9% |
| Current assets | 29/58 | €224,585 | €301,737 | +€77,152 | +34.4% |
| Amounts receivable after more than one year | 29 | €50,820 | €50,820 | = | 0.0% |
| Other amounts receivable | 291 | €50,820 | €50,820 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,980 | €6,000 | -€980 | -14.0% |
| Stocks | 30/36 | €6,980 | €6,000 | -€980 | -14.0% |
| Amounts receivable within one year | 40/41 | €7,469 | €20,867 | +€13,398 | +179.4% |
| Trade receivables | 40 | €2,492 | €11,157 | +€8,665 | +347.7% |
| Other amounts receivable | 41 | €4,977 | €9,709 | +€4,733 | +95.1% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €150,685 | €205,847 | +€55,161 | +36.6% |
| Deferred charges and accrued income | 490/1 | €8,630 | €6,203 | -€2,427 | -28.1% |
| Total equity and liabilities | 10/49 | €249,741 | €316,976 | +€67,235 | +26.9% |
| Equity | 10/15 | €213,647 | €280,912 | +€67,265 | +31.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €203,647 | €270,912 | +€67,265 | +33.0% |
| Distributable reserves | 133 | €203,647 | €270,912 | +€67,265 | +33.0% |
| Amounts payable | 17/49 | €36,094 | €36,064 | -€30 | -0.1% |
| Amounts payable within one year | 42/48 | €35,473 | €36,064 | +€591 | +1.7% |
| Financial debts | 43 | €6,789 | €3,372 | -€3,417 | -50.3% |
| Credit institutions | 430/8 | €6,789 | €3,372 | -€3,417 | -50.3% |
| Trade debts | 44 | €13,066 | €17,000 | +€3,934 | +30.1% |
| Suppliers | 440/4 | €13,066 | €17,000 | +€3,934 | +30.1% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €6,779 | €5,693 | -€1,086 | -16.0% |
| Taxes | 450/3 | - | €38 | +€38 | |
| Remuneration and social security | 454/9 | €6,779 | €5,655 | -€1,124 | -16.6% |
| Other amounts payable | 47/48 | €8,839 | €9,898 | +€1,059 | +12.0% |
| Accrued charges and deferred income | 492/3 | €621 | - | -€621 | |
| Non-recurring operating income | 76A | - | €5,165 | +€5,165 | |
| Remuneration, social security and pensions | 62 | €74,064 | €60,146 | -€13,917 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,450 | €10,409 | -€2,041 | -16.4% |
| Other operating charges | 640/8 | €1,786 | €2,098 | +€312 | +17.5% |
| Gross operating margin | 9900 | €170,832 | €160,932 | -€9,900 | -5.8% |
| Operating profit (loss) | 9901 | €82,533 | €88,280 | +€5,746 | +7.0% |
| Financial income | 75/76B | €163 | €468 | +€305 | +186.8% |
| Recurring financial income | 75 | €163 | €468 | +€305 | +186.8% |
| Financial charges | 65/66B | €1,656 | €2,618 | +€963 | +58.2% |
| Recurring financial charges | 65 | €1,656 | €2,618 | +€963 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €81,041 | €86,129 | +€5,088 | +6.3% |
| Income taxes | 67/77 | €15,652 | €18,031 | +€2,379 | +15.2% |
| Profit (loss) for the period | 9904 | €65,389 | €68,098 | +€2,709 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,389 | €68,098 | +€2,709 | +4.1% |
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.