FIESTA FUN: 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.
FIESTA FUN
Largest movements
- Stocks and contracts +€50,696
up €50,696 (+36.5%), from €138,791 to €189,486
- Receivables within one year -€7,536
down €7,536 (-24.5%), from €30,783 to €23,247
of which Trade receivables: -€3,857
- Tangible fixed assets -€5,363
down €5,363 (-29.2%), from €18,360 to €12,997
of which Furniture and vehicles: -€4,394
- Trade debts +€14,799
up €14,799 (+61.6%), from €24,013 to €38,811
- Other debts +€13,695
up €13,695 (+7.8%), from €174,907 to €188,602
- Profit (loss) carried forward +€6,249
up €6,249 (+23.0%), from -€27,149 to -€20,900
- Gross operating margin +€10,801
up €10,801 (+22.0%), from €48,993 to €59,793
- Depreciation +€6,346
up €6,346 (+101.3%), from €6,267 to €12,613
- Staff costs +€2,417
up €2,417 (+6.2%), from €39,179 to €41,595
From the 2023 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 financial 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,968 | €247,326 | +€38,358 | +18.4% |
| Fixed assets | 21/28 | €25,560 | €20,197 | -€5,363 | -21.0% |
| Tangible fixed assets | 22/27 | €18,360 | €12,997 | -€5,363 | -29.2% |
| Plant, machinery and equipment | 23 | €1,453 | €484 | -€969 | -66.7% |
| Furniture and vehicles | 24 | €16,906 | €12,513 | -€4,394 | -26.0% |
| Financial fixed assets | 28 | €7,200 | €7,200 | = | 0.0% |
| Current assets | 29/58 | €183,408 | €227,129 | +€43,720 | +23.8% |
| Stocks and contracts in progress | 3 | €138,791 | €189,486 | +€50,696 | +36.5% |
| Stocks | 30/36 | €138,791 | €189,486 | +€50,696 | +36.5% |
| Amounts receivable within one year | 40/41 | €30,783 | €23,247 | -€7,536 | -24.5% |
| Trade receivables | 40 | €27,105 | €23,247 | -€3,857 | -14.2% |
| Other amounts receivable | 41 | €3,679 | - | -€3,679 | |
| Cash at bank and in hand | 54/58 | €13,835 | €13,371 | -€464 | -3.4% |
| Deferred charges and accrued income | 490/1 | - | €1,025 | +€1,025 | |
| Total equity and liabilities | 10/49 | €208,968 | €247,326 | +€38,358 | +18.4% |
| Equity | 10/15 | -€8,549 | -€2,300 | +€6,249 | +73.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,149 | -€20,900 | +€6,249 | +23.0% |
| Amounts payable | 17/49 | €217,517 | €249,626 | +€32,109 | +14.8% |
| Amounts payable within one year | 42/48 | €217,517 | €248,426 | +€30,909 | +14.2% |
| Trade debts | 44 | €24,013 | €38,811 | +€14,799 | +61.6% |
| Suppliers | 440/4 | €24,013 | €38,811 | +€14,799 | +61.6% |
| Taxes, remuneration and social security | 45 | €18,598 | €21,013 | +€2,415 | +13.0% |
| Taxes | 450/3 | €14,431 | €18,912 | +€4,481 | +31.0% |
| Remuneration and social security | 454/9 | €4,166 | €2,101 | -€2,065 | -49.6% |
| Other amounts payable | 47/48 | €174,907 | €188,602 | +€13,695 | +7.8% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €39,179 | €41,595 | +€2,417 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,267 | €12,613 | +€6,346 | +101.3% |
| Other operating charges | 640/8 | €3,146 | €3,352 | +€207 | +6.6% |
| Gross operating margin | 9900 | €48,993 | €59,793 | +€10,801 | +22.0% |
| Operating profit (loss) | 9901 | €402 | €2,233 | +€1,831 | +455.5% |
| Financial income | 75/76B | €0 | €21 | +€21 | +17525.0% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +17525.0% |
| Financial charges | 65/66B | €846 | €1,212 | +€366 | +43.2% |
| Recurring financial charges | 65 | €846 | €1,212 | +€366 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | -€444 | €1,042 | +€1,486 | |
| Profit (loss) for the period | 9904 | -€444 | €1,042 | +€1,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€444 | €1,042 | +€1,486 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.