FUN EVENT RESTO: 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.
FUN EVENT RESTO
Largest movements
- Tangible fixed assets -€11,170
down €11,170 (-22.6%), from €49,318 to €38,147
- Intangible fixed assets -€8,522
down €8,522 (-33.4%), from €25,522 to €17,000
- Deferred charges and accrued income +€8,453
up €8,453 (+827%), from €1,022 to €9,475
- Cash -€7,266
down €7,266 (-29.2%), from €24,848 to €17,582
mainly Net result for the year (-€16,198) and Debts after one year (-€10,067)
- Receivables within one year +€6,034
up €6,034 (+85.6%), from €7,052 to €13,086
of which Other amounts receivable: +€3,613
- Profit (loss) carried forward -€16,198
down €16,198, from €8,359 to -€7,839
- Other debts +€11,752
up €11,752 (+8,822%), from €133 to €11,885
- Debts after one year -€10,067
down €10,067 (-53.5%), from €18,803 to €8,735
- Tax, wage and social debts +€1,697
up €1,697 (+7.8%), from €21,683 to €23,380
of which Taxes: +€2,292
- Staff costs +€10,570
up €10,570 (+7.0%), from €151,396 to €161,966
- Depreciation -€1,970
down €1,970 (-8.8%), from €22,442 to €20,472
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 | €115,825 | €103,569 | -€12,256 | -10.6% |
| Fixed assets | 21/28 | €79,699 | €60,007 | -€19,692 | -24.7% |
| Intangible fixed assets | 21 | €25,522 | €17,000 | -€8,522 | -33.4% |
| Tangible fixed assets | 22/27 | €49,318 | €38,147 | -€11,170 | -22.6% |
| Plant, machinery and equipment | 23 | €22,835 | €17,827 | -€5,007 | -21.9% |
| Furniture and vehicles | 24 | €4,666 | €1,826 | -€2,840 | -60.9% |
| Other tangible fixed assets | 26 | €21,817 | €18,494 | -€3,323 | -15.2% |
| Financial fixed assets | 28 | €4,860 | €4,860 | = | 0.0% |
| Current assets | 29/58 | €36,126 | €43,562 | +€7,436 | +20.6% |
| Stocks and contracts in progress | 3 | €3,203 | €3,418 | +€215 | +6.7% |
| Stocks | 30/36 | €3,203 | €3,418 | +€215 | +6.7% |
| Amounts receivable within one year | 40/41 | €7,052 | €13,086 | +€6,034 | +85.6% |
| Trade receivables | 40 | €914 | €3,335 | +€2,421 | +265% |
| Other amounts receivable | 41 | €6,139 | €9,752 | +€3,613 | +58.9% |
| Cash at bank and in hand | 54/58 | €24,848 | €17,582 | -€7,266 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,022 | €9,475 | +€8,453 | +827% |
| Total equity and liabilities | 10/49 | €115,825 | €103,569 | -€12,256 | -10.6% |
| Equity | 10/15 | €60,573 | €44,375 | -€16,198 | -26.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,815 | €39,815 | = | 0.0% |
| Non-distributable reserves | 130/1 | €93 | €93 | = | 0.0% |
| Reserves not available under the articles | 1311 | €93 | €93 | = | 0.0% |
| Distributable reserves | 133 | €39,721 | €39,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,359 | -€7,839 | -€16,198 | |
| Amounts payable | 17/49 | €55,252 | €59,194 | +€3,942 | +7.1% |
| Amounts payable after more than one year | 17 | €18,803 | €8,735 | -€10,067 | -53.5% |
| Financial debts | 170/4 | €18,803 | €8,735 | -€10,067 | -53.5% |
| Amounts payable within one year | 42/48 | €36,449 | €50,459 | +€14,009 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €14,633 | €15,067 | +€435 | +3.0% |
| Trade debts | 44 | - | €126 | +€126 | |
| Suppliers | 440/4 | - | €126 | +€126 | |
| Taxes, remuneration and social security | 45 | €21,683 | €23,380 | +€1,697 | +7.8% |
| Taxes | 450/3 | €2,251 | €4,542 | +€2,292 | +102% |
| Remuneration and social security | 454/9 | €19,433 | €18,838 | -€595 | -3.1% |
| Other amounts payable | 47/48 | €133 | €11,885 | +€11,752 | +8,822% |
| Remuneration, social security and pensions | 62 | €151,396 | €161,966 | +€10,570 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,442 | €20,472 | -€1,970 | -8.8% |
| Other operating charges | 640/8 | €1,151 | €1,515 | +€364 | +31.6% |
| Gross operating margin | 9900 | €172,412 | €170,872 | -€1,541 | -0.9% |
| Operating profit (loss) | 9901 | -€2,577 | -€13,081 | -€10,505 | -408% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,211 | €3,117 | +€905 | +40.9% |
| Recurring financial charges | 65 | €2,211 | €3,117 | +€905 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,785 | -€16,198 | -€11,413 | -239% |
| Income taxes | 67/77 | €137 | - | -€137 | |
| Profit (loss) for the period | 9904 | -€4,922 | -€16,198 | -€11,276 | -229% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,922 | -€16,198 | -€11,276 | -229% |
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 17 October 2026 via checked.be.