FestiTent: what changed
Two fiscal 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.
FestiTent
Largest movements
- Cash +€348,847
up €348,847 (+3768.9%), from €9,256 to €358,103
- Tangible fixed assets -€45,185
down €45,185 (-15.4%), from €292,727 to €247,542
of which Plant, machinery and equipment: -€39,322
- Receivables within one year -€38,159
down €38,159 (-68.4%), from €55,764 to €17,605
of which Trade receivables: -€23,586
- Intangible fixed assets -€21,467
down €21,467 (-18.0%), from €119,170 to €97,703
- Other debts +€290,703
up €290,703 (+581.4%), from €50,000 to €340,703
- Accrued charges and deferred income +€257,271
new in 2025: €257,271
- Profit (loss) carried forward -€163,348
down €163,348 (-124.8%), from -€130,878 to -€294,226
- Trade debts -€79,152
down €79,152 (-66.5%), from €119,017 to €39,865
- Debts after one year -€69,596
down €69,596 (-100.0%), from €69,596 to €0
- Turnover +€1.3m
new in 2025: €1.3m
- Purchases and services +€976,612
new in 2025: €976,612
- Gross operating margin -€236,909
down €236,909 (-39.5%), from €599,705 to €362,796
- Staff costs -€66,677
down €66,677 (-19.1%), from €348,857 to €282,180
- Depreciation +€29,523
up €29,523 (+17.7%), from €166,327 to €195,850
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,971 | €724,698 | +€239,727 | +49.4% |
| Formation expenses | 20 | €873 | €285 | -€588 | -67.4% |
| Fixed assets | 21/28 | €411,897 | €345,245 | -€66,652 | -16.2% |
| Intangible fixed assets | 21 | €119,170 | €97,703 | -€21,467 | -18.0% |
| Tangible fixed assets | 22/27 | €292,727 | €247,542 | -€45,185 | -15.4% |
| Plant, machinery and equipment | 23 | €279,104 | €239,783 | -€39,322 | -14.1% |
| Furniture and vehicles | 24 | €13,623 | €7,759 | -€5,863 | -43.0% |
| Current assets | 29/58 | €72,200 | €379,168 | +€306,967 | +425.2% |
| Amounts receivable within one year | 40/41 | €55,764 | €17,605 | -€38,159 | -68.4% |
| Trade receivables | 40 | €23,586 | €0 | -€23,586 | -100.0% |
| Other amounts receivable | 41 | €32,178 | €17,605 | -€14,572 | -45.3% |
| Cash at bank and in hand | 54/58 | €9,256 | €358,103 | +€348,847 | +3768.9% |
| Deferred charges and accrued income | 490/1 | €7,180 | €3,459 | -€3,721 | -51.8% |
| Total equity and liabilities | 10/49 | €484,971 | €724,698 | +€239,727 | +49.4% |
| Equity | 10/15 | €169,122 | €5,774 | -€163,348 | -96.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,878 | -€294,226 | -€163,348 | -124.8% |
| Amounts payable | 17/49 | €315,849 | €718,924 | +€403,075 | +127.6% |
| Amounts payable after more than one year | 17 | €69,596 | €0 | -€69,596 | -100.0% |
| Financial debts | 170/4 | €69,596 | €0 | -€69,596 | -100.0% |
| Amounts payable within one year | 42/48 | €246,253 | €461,653 | +€215,400 | +87.5% |
| Current portion of amounts payable after more than one year | 42 | €53,682 | €30,898 | -€22,784 | -42.4% |
| Trade debts | 44 | €119,017 | €39,865 | -€79,152 | -66.5% |
| Suppliers | 440/4 | €119,017 | €39,865 | -€79,152 | -66.5% |
| Taxes, remuneration and social security | 45 | €23,554 | €50,188 | +€26,634 | +113.1% |
| Taxes | 450/3 | €1,386 | €28,570 | +€27,185 | +1961.7% |
| Remuneration and social security | 454/9 | €22,169 | €21,618 | -€551 | -2.5% |
| Other amounts payable | 47/48 | €50,000 | €340,703 | +€290,703 | +581.4% |
| Accrued charges and deferred income | 492/3 | - | €257,271 | +€257,271 | |
| Turnover | 70 | - | €1,318,118 | +€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €976,612 | +€976,612 | |
| Remuneration, social security and pensions | 62 | €348,857 | €282,180 | -€66,677 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,327 | €195,850 | +€29,523 | +17.7% |
| Other operating charges | 640/8 | €2,329 | €13,632 | +€11,304 | +485.4% |
| Gross operating margin | 9900 | €599,705 | €362,796 | -€236,909 | -39.5% |
| Operating profit (loss) | 9901 | €82,193 | -€128,866 | -€211,059 | |
| Financial income | 75/76B | €915 | €107 | -€808 | -88.3% |
| Recurring financial income | 75 | €915 | €107 | -€808 | -88.3% |
| Financial charges | 65/66B | €24,310 | €34,589 | +€10,278 | +42.3% |
| Recurring financial charges | 65 | €21,193 | €34,589 | +€13,396 | +63.2% |
| Non-recurring financial charges | 66B | €3,118 | €0 | -€3,118 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €58,797 | -€163,348 | -€222,145 | |
| Profit (loss) for the period | 9904 | €58,797 | -€163,348 | -€222,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,797 | -€163,348 | -€222,145 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.