FestiService: what changed
FestiService
Largest movements
- Current investments +€62,588
new in 2025: €62,588
- Cash -€44,266
down €44,266 (-50.3%), from €87,997 to €43,732
mainly Current investments (-€62,588) and Contributions, distributions and other (-€19,127)
- Receivables within one year -€42,366
down €42,366 (-30.8%), from €137,730 to €95,364
of which Other amounts receivable: -€48,784
- Tangible fixed assets +€10,428
up €10,428 (+70.1%), from €14,880 to €25,308
of which Plant, machinery and equipment: +€7,902
- Reserves -€19,127
down €19,127 (-10.8%), from €177,597 to €158,470
of which Distributable reserves: -€17,267
- Other debts +€18,532
up €18,532 (+3,112%), from €595 to €19,127
- Tax, wage and social debts -€18,180
down €18,180 (-58.8%), from €30,893 to €12,713
of which Taxes: -€18,351
- Trade debts +€13,829
up €13,829 (+107%), from €12,922 to €26,751
- Profit (loss) carried forward -€8,669
new in 2025: -€8,669
- Other operating charges +€20,140
up €20,140 (+650%), from €3,100 to €23,240
- Gross operating margin -€13,607
down €13,607 (-12.6%), from €108,161 to €94,554
- Taxes -€7,364
down €7,364 (-89.8%), from €8,197 to €833
- Financial income +€4,701
up €4,701 (+2,096%), from €224 to €4,925
of which Financial income: +€4,101
- Financial charges +€4,023
up €4,023 (+99.7%), from €4,035 to €8,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,607 | €226,992 | -€13,616 | -5.7% |
| Fixed assets | 21/28 | €14,880 | €25,308 | +€10,428 | +70.1% |
| Tangible fixed assets | 22/27 | €14,880 | €25,308 | +€10,428 | +70.1% |
| Plant, machinery and equipment | 23 | €10,645 | €18,547 | +€7,902 | +74.2% |
| Furniture and vehicles | 24 | €4,236 | €6,761 | +€2,525 | +59.6% |
| Current assets | 29/58 | €225,727 | €201,684 | -€24,043 | -10.7% |
| Amounts receivable within one year | 40/41 | €137,730 | €95,364 | -€42,366 | -30.8% |
| Trade receivables | 40 | €83,910 | €90,328 | +€6,418 | +7.6% |
| Other amounts receivable | 41 | €53,820 | €5,036 | -€48,784 | -90.6% |
| Current investments | 50/53 | - | €62,588 | +€62,588 | |
| Cash at bank and in hand | 54/58 | €87,997 | €43,732 | -€44,266 | -50.3% |
| Total equity and liabilities | 10/49 | €240,607 | €226,992 | -€13,616 | -5.7% |
| Equity | 10/15 | €196,197 | €168,401 | -€27,796 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,597 | €158,470 | -€19,127 | -10.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €175,737 | €158,470 | -€17,267 | -9.8% |
| Profit (loss) carried forward | 14 | - | -€8,669 | -€8,669 | |
| Amounts payable | 17/49 | €44,410 | €58,591 | +€14,181 | +31.9% |
| Amounts payable within one year | 42/48 | €44,410 | €58,591 | +€14,181 | +31.9% |
| Trade debts | 44 | €12,922 | €26,751 | +€13,829 | +107% |
| Suppliers | 440/4 | €12,922 | €26,751 | +€13,829 | +107% |
| Taxes, remuneration and social security | 45 | €30,893 | €12,713 | -€18,180 | -58.8% |
| Taxes | 450/3 | €24,001 | €5,650 | -€18,351 | -76.5% |
| Remuneration and social security | 454/9 | €6,892 | €7,063 | +€172 | +2.5% |
| Other amounts payable | 47/48 | €595 | €19,127 | +€18,532 | +3,112% |
| Remuneration, social security and pensions | 62 | €65,121 | €68,099 | +€2,978 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,433 | €7,917 | -€516 | -6.1% |
| Other operating charges | 640/8 | €3,100 | €23,240 | +€20,140 | +650% |
| Gross operating margin | 9900 | €108,161 | €94,554 | -€13,607 | -12.6% |
| Operating profit (loss) | 9901 | €31,507 | -€4,703 | -€36,209 | |
| Financial income | 75/76B | €224 | €4,925 | +€4,701 | +2,096% |
| Recurring financial income | 75 | €224 | €4,325 | +€4,101 | +1,829% |
| Non-recurring financial income | 76B | - | €600 | +€600 | |
| Financial charges | 65/66B | €4,035 | €8,059 | +€4,023 | +99.7% |
| Recurring financial charges | 65 | €4,035 | €8,059 | +€4,023 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €27,696 | -€7,836 | -€35,532 | |
| Income taxes | 67/77 | €8,197 | €833 | -€7,364 | -89.8% |
| Profit (loss) for the period | 9904 | €19,498 | -€8,669 | -€28,168 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,498 | -€8,669 | -€28,168 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.